THE IMPACT OF CORPORATE CULTURAL FACTORS ON ORGANIZATIONAL COMMITMENT AT TASCO CORPORATION

Purpose: The purpose of this article is to analyze the cultural factors within a business that impact the organizational commitment of employees at Tasco Corporation, thereby proposing solutions to enhance their commitment to the company. Design/methodology/approach: Secondary data was collected from relevant materials on key themes: factors of corporate cultural influencing organizational commitment. A questionnaire were used for gathering primary information from employees at Tasco Corporation. The survey was conducted from August 2023 to December 2023. The questionnaire was designed based on the previous research findings, surveying 290 samples to identify the factors and levels of influence of corporate culture on employee organizational commitment at Tasco Corporation. Findings: There were five factors influencing employees’ organizational commitment at Tasco Corporation: Organizational communication, Training and development, Compensation and recognition, Empowerment, Risk-taking and innovation acceptance. Research, Practical & Social implications: Our findings could be used as a valuable reference for businesses to increase employee commitment to the organization. Originality/value: There have been numerous studies on the influence of corporate culture on employees’ organizational commitment. However, there was not any research has been conducted at Tasco Corporation. Therefore, we decided to undertake the topic of the arti: "The Impact of Corporate Cultural Factors on Organizational Commitment at Tasco Corporation."


INTRODUCTION
The corporate culture has been applied to all aspects of a business that significantly influences the behavior of employees working for the company.In the context of increasing competitive pressure in the global economy, corporate culture could be used forpredicting an the effectiveness of organization (Cameron & Quinn, 1999).Highly successful organizations or those meeting their requirements often possess a distinctive culture (for example, Coca-Cola, Google, and Walt Disney).Apart from influencing organizational effectiveness, organizational culture also affects the morale, commitment, productivity, health, and psychological well-being of employees (Kozlowski, Chao, Smith & Hedlund, 1993).According to a survey by VietnamWorks, a platform connecting employers with candidates, 41.3% of the total answers of respondents highlighted that leadership quality is a crucial factor companies should focus on to retain employees, while over 55% of the total participants considered fairness and respect as the most important factors.If a company establishes a trustworthy culture, it not only benefits in attracting and retaining talent but also creates a positive and innovative work environment, driving work performance and personal development of employees.In a survey conducted in the United States, up to 35% of employees affirmed they would turn down job offers from recruiters if they found the corporate culture unappealing.Similarly, 74% of current employees mentioned they would resign if they perceived a decline in their company's culture.According to a Harvard Business Review study, organizations with high employee engagement exhibit 22% higher work performance, lower turnover rates, and even fewer incidents related to safety and higher quality work.
The Joint Stock Company Tasco has several successful brands such as VETC, Savico, Six Senses Ninh Van Bay, Anamandara Villas Da Lat, catering to the needs of transportation and car ownership with the largest infrastructure-service system in Vietnam.The company invests in future needs, encompassing insurance products and health rejuvenation through resort tourism.With 53 years of experience, Tasco has achieved numerous milestones and holds a firm position within the industry.However, as the gradual turnover from previous generations to the 9x and 10x generations takes place, an urgent situation arises: how to retain and minimize turnover among young employees.Based on the current situation and the pressing need for

RESEARCH OVERVIEW AND THEORETICAL
The concept of corporate culture is considered as the belief system and the sharing of values within an organization, contributing to shaping employees' behavioral models by Kottler and Heskett (1992).These distinctive values and beliefs are unique to each organization, differentiating them from others.Organizational culture plays a crucial role in determining and shaping the attitudes and behaviors of members within the organization.In general, corporate culture can be considered as the entirety of cultural values formulated and developed throughout the existence of the enterprise, yet grounded in societal ethical standards and legal compliance.
Corporate culture originates from the core values of individuals or organizations, governing the behavior of each member through actions, preferences, lifestyles, thinking patterns, creating differentiation among enterprises, and being perceived as the distinct communication of each business.
According to the theory of Homan (1958) and Becker (1960), organizational commitment is the result of an exchange relationship between the individual and the organization.Meyer and Allen in 1990 defined organizational commitment as a psychological state representing the relationship of an employee with the organization, related to the decision to continue as a member within the organization or not.Yuksel (2000) defined organizational commitment as a process involving employees' loyalty and dedicated efforts for the benefit and success of the organization.Michael Armstrong (2009) described employee commitment as their readiness towards work and the organization, driven to achieve high performance.
Commitment is evident when employees feel enthusiastic, positive, and eager in their roles and are willing to put in effort to work effectively with maximum productivity.We summarize all the corporate cultural elements based on the previous studies, shown in the table below:

Table 1
The factors of business culture

Sampling Method and Sample Size
The above-mentioned models are the foundation for developing our model, which The convenient method was used as the sampling method for the research.In this case, researchers relied on their convenience to access the overall study (Tran Tien Khai, 2012).
According to researchers Hair et al. in 1998, to select an appropriate sample size for exploratory factor analysis (EFA), the minimum observation size N should be greater than 5*x (x: total observed variables).Additionally, a more acceptable sample size ratio is 10:1, meaning the sample size should be ten times the number of variables, and some researchers suggest a ratio of 20:1.Moreover, researchers should avoid conducting factor analysis on samples with fewer than 50 subjects.The research team has identified a total of 21 observed variables in the study; therefore, the sample size must be equal to or greater than 210 samples.

Data Collection Method
Secondary data collection: This involves gathering existing data available through the internet, textbooks, articles, and scientific research journals authored by previous researchers on the cultural factors of enterprises that impact employee engagement with the company.Primary data collection: A survey was conducted with 290 employees currently working at Tasco Joint Stock Company.To assess the reliability of the observed variables, most studies, both domestically and internationally, utilize a 5-point Likert scale to eliminate inappropriate variables and construct an official questionnaire.The Likert scale consists of 5 levels, enabling the measurement of the respondents' agreement levels for each questionnaire item as follows: 1 = strongly disagree, 2 = disagree, 3 = neutral, 4 = agree, and 5 = strongly agree.

METHODS OF DATA ANALYSIS
With the collected dataset, after completing filtering, checking, encoding, data input, and cleaning, the data will be processed using SPSS 20 software with several analytical methods:

Assessing the reliability of the scale
The Cronbach's Alpha coefficient indicates the degree of correlation among variables in the questionnaire and is used to measure the variation of each variable and the correlation between variables.Evaluation criteria: (i) Variables with item-total correlations < 0.3 will be excluded; (ii) Variables with a higher Cronbach's Alpha when excluding a variable will be 8 eliminated; (iii) The scale will be selected when the Cronbach's Alpha coefficient > 0.6.
Variables will be progressively eliminated, and the scale test will be re-run to re-determine the Cronbach's Alpha coefficient to decide whether to exclude the next variable.

Exploratory Factor Analysis (EFA)
The factor analysis process includes the following steps: (1): Testing the suitability of factor analysis for the initial data using the Kaiser-Meyer-Olkin (KMO) index and Bartlett's test statistic.Evaluation criteria: KMO index > 0.5 and a Small observed significance level (sig < 0.05).( 2 (2): Re-evaluating the reliability of these factor scale by the Cronbach's Alpha coefficient.

Correlation Analysis -Regression
The scales used to meet the requirements were applied to Pearson correlation and regression analysis to test the hypotheses.Pearson correlation analysis was used to determine the linear relationship between the dependent and independent variables.The closer the absolute value of the Pearson correlation coefficient is to 1, the closer the linear relationship between the two variables.Once concluding that independent and dependent variables have a linear relationship, this relationship can be modeled using linear regression (Hoang Trong and Chu Nguyen Mong Ngoc, 2005).

RESEARCH ANALYSIS FRAMEWORK RESEARCH FINDINGS AND HYPOTHESES
Based on theoretical foundations and relevant studies, and by inheriting and selecting factors related to corporate culture affecting employee organizational commitment, the author

RATING SCALE
The results of the Cronbach's Alpha analysis for all the factors of corporate culture influencing employee organizational commitment were as follows: The Cronbach's alpha values for each concept were all > 0.6, indicating the reliability of the six conceptual measures.None of the measures exceed 0.95, suggesting no redundancy among the measurement constructs (Hair et al., 2010).Furthermore, all observed variables had item-total correlation values greater than 0.3, thus, they were retained for the Exploratory Factor Analysis.Following the reliability assessment using Cronbach's Alpha, 24 observed variables, including 21 independent variables and 3 dependent variables, were retained for the Exploratory Factor Analysis (EFA).

Analyze influencing factors
The results of the above rotation showed that 21 observed variables were classified into 05 factors.However, the factor loading coefficient of the observed variables TQ3 did not meet the requirements (Factor Loading < 0.5), so the observed variable TQ3 had no correlation with the important variables of Empowerment factor (TQ), and the other observed variables all had Factor Loading weights > 0.5, so there was a high correlation between those variables and the factor.After eliminating the TQ3 observed variables, the author re-ran the second exploratory factor analysis.The results of the second analysis were summarized in Table 4:

EFA analysis results for scale concepts
Source: Results from research data analysis, 2023 Comment on the results of the second EFA analysis: Bartlett's test: showed that the observed variables were correlated with each other in the population (Sig.= 0.000 < 5%).KMO coefficient = 0.863, so factor analysis was appropriate for actual survey data.
There were 05 factors extracted with total variance extracted 66.235% > 50%.Thus, 05 extracted factors condensed 66.235% of the variation in observed variables

Correlation analysis
With hypothesis H0: there is no correlation between the independent variables and the dependent variable; H1: There is a correlation between the independent variables and the dependent variable.According to the results from the correlation analysis table of Sig. are all less than 0.05; That means reject hypothesis H0, accept hypothesis H1: these independent variables had a correlation with the dependent variable, so pairs of variables in the research model were correlated with each other and had statistical significance.We evaluated the relationship between the dependent variable and the independent variables and found that Sig.= 0.000 < 0.05, so there is a strong correlation between Communication in the organization; Training and development; Salaries, bonuses and recognition; Empowerment; Take innovation risks with Organizational Attachment in the absolute range of 0.450 -0.547.Among the relationship between the two components, the correlation coefficient R of Organizational Attachment and Organizational Communication was the highest value of 0.547 (calculated in absolute value) and the lowest was the coefficient of Empowerment (0.450).

Conclusion:
The correlation analysis showed that the independent factors were correlated with the dependent variable.Therefore, we conducted the regression analysis.

Regression analysis
The 06 factors for the regression analysis to evaluate the suitability of the multiple regression model using the Enter method, the results were shown below (table 6): The Durbin -Watson coefficient was 1.718, in the condition range between 1.5 and 2.5, so there was no autocorrelation.The adjusted R2 coefficient (Adjusted R square) was 0.593, so the model explained 59.3% of the influence of factors on organizational attachment, or 59.3% of the variation in organizational attachment was explained by the model.
Then we continued to test the model's suitability to check whether this regression model is suitable for the collected data set and has application significance or not through testing the F statistical value as follows:  Comment: Sig test F was 0.00 < 0.05, thus, the multiple linear regression model can be used.The factors in the analytical model were all suitable, with a level of significance of 0.00, which did not violate multicollinearity.This means the factors were not correlated with each other.The VIF index of the variables was less than 2, concluding that multicollinearity did not occur.
In summary, based on table 4.10, the research model had the following equation with a statistical significance level of 0.05%: Thus, all 6 hypotheses H1, H2, H3, H4, H5 are accepted

The analysis of the influence of qualitative variables
Among customer groups who have differences in terms of age, gender, and qualifications, are there differences in "Attachment to the organization"?To verify this, the author used T-test analysis for the control variables of gender and age group and ANOVA analysis for level and field control variables; this is an extension of the T-test because this method helps compare the average values of 3 or more groups.
Combined with the Bonferroni test to determine the significant difference between the average value of each pair of groups of subjects.This test allows flexibility in adjusting the significance level when conducting multiple comparisons based on the number of times performed.

The analysis of the influence of gender and age group
To test whether the factors affecting organizational attachment between male and female groups are different, research students conducted a test using the Independent Samples T-test method using SPSS 20.With a confidence level of 95%, Sig. of Levene's test was 0.099 > 0.05, so we used the t-test results with Sig.(t) = 0.197 > 0.05 and concluded that there was no meaningful difference in commitment to the organization between male and female genders.
Similarly for the two age groups from 18 -25 years old and over 25 years old, the research staff conducted the Independent Samples T -test method to test whether these factors have an impact on attachment to the organization or not.The result with a confidence level of 95%, Sig of Levene's test was 0.320 > 0.05, so we used the t-test result with Sig.(t) = 0.557 > 0.05 and concluded that there was no meaningful difference in commitment to the organization between the two age groups.One-Way ANOVA test results showed that the Sig coefficient. of Levene's test is greater than 0.05, which indicated sufficient conditions to perform the ANOVA test.The significant level of the ANOVA test was greater than > 0.05, so we can conclude that there was no difference in the commitment to the organization of employees at Tasco Joint Stock Company of people with different levels and fields.

DISCUSSING RESEARCH RESULTS
The results indicated that all five factors of the corporate culture in the model significantly impact employee organizational commitment at Tasco Corporation.These factors were: (1) Organizational communication, (2) Training and development, (3) Compensation, rewards, and recognition, (4) Empowerment, and (5) Acceptance of risk and innovation.Among these factors, "Compensation, rewards, and recognition" and "Organizational communication" were perceived as the most influential by the employees in terms of commitment.These two factors were also the first mentioned in the theory of Ricardo and Jolly (1997), demonstrating that even after 25 years, the theory proposed by these authors remains highly applicable, despite changes in the economic, political, and social landscape worldwide.Therefore, this study further confirmed the suitability of the theory presented by Ricardo and Jolly (1997)

4 research,
the authors have chosen the topic "The Influence of Corporate Culture Factors on Employee Organizational Commitment at Tasco Joint Stock Company" as the subject of their study.
Many researchers have investigated the relationship between corporate culture and organizational commitment.Khan et all (2011) discovered that companies with a strong work culture have a more engaged workforce.According to Meyer and Allen (1991), corporate culture acts as a precursor to organizational commitment.Corporate culture directly and indirectly influences organizational commitment through the values and beliefs of organizational policies (Manetje & Martins, 2009).This influence occurs when organizational members find alignment between the values and beliefs of the organization and their personal values and beliefs (Meyer & Allen, 1997).The alignment between corporate culture and employees enhances their commitment to the organization (Meijen, 2007; Yuen et al., 2014).The theoretical relationship between corporate culture and organizational commitment demonstrates that organizational commitment is an outcome of corporate culture (Manetje & Martins, 2009).Recardo and Jolly (1997), Meyer and Allen (1990) proposed a model of organizational culture significantly influencing employee commitment, including specific factors: Communication within the organization, training and development, fairness and consistency in management policies, rewards and recognition, decision effectiveness, risk acceptance and innovation, future direction and planning, teamwork.Lau and Idris (2001) studied corporate culture based on four components: Information exchange; Training and development; Rewards and recognition, Teamwork.Ooi K. B. and Veeri A. (2006) conducted a survey on the influence of four aspects of corporate culture, including: teamwork, communication, praise and recognition, training and development on employee commitment in six major semiconductor packaging companies in Malaysia.The results showed that communication, training and development, praise and recognition, and teamwork all had a positive impact on employees' commitment and attachment.O'Reilly et al el (1991) developed an employee-culture fit measurement with eight components: innovation and risk-taking, attention to detail, results orientation, aggressiveness and competitiveness, supportiveness, emphasis on growth and reward, collaborative and team orientation, decisiveness.Ezekiel S. N. and Darius N.I.(2012) conducted a study on this relationship in Nigeria applying Denison's (1990) model of corporate culture, consisting of four factors: involvement, consistency, adaptability, and mission.Ghina (2012) pointed out that communication, training and development, praise and recognition, teamwork were strong influencing factors on employees' organizational commitment.

Author
The factors of business culture O'Reilly et al (1991) Innovation and risk-taking Attention to detail Outcome-oriented Collaborative and team-oriented Conflict and competition Supportiveness Emphasis on growth and reward Determination Ooi K.B & Veeri A. (2006) Teamwork Communication Recognition and rewards Training and development Ezekiel S. N.& Darius N.I.(2012) Denison & Mishra (1990)

includes 5
cultural factors of the enterprise affecting employee organizational commitment at Tasco Joint Stock Company.Based on the results of investigation and reference to previous studies, we has consolidated the importance levels of the factors as follows: (1) Communication within the organization, (2) Training and development, (3) Salary, bonuses, and recognition, (4) Empowerment, (5) Acceptance of risk and innovation.The Impact of Corporate Cultural Factors on Organizational Commitment at Tasco Corporation ___________________________________________________________________________ Rev. Gest.Soc.Ambient.| Miami | v.18.n.3 | p.1-19 | e06606 | 2024.7 ): Next, factor extraction and factor rotation methods were performed to determine the number of extracted factors and identify variables belonging to each factor.Evaluation criteria: (i) Only factors with Eigenvalues > 1 was retained in the analysis model because they better summarized information compared to factors with Eigenvalues < 1; (ii) Total variance extracted greater than 50% indicates the model was suitable for the analysis data.(iii) Factor loading coefficient > 0.5.Variables were assigned to the factor where they exhibit the highest factor loading.Variables not meeting these criteria were eliminated.

TheFigure 1 Proposed 10 4
Figure 1 Proposed Model for Investigating the Impact of Corporate Culture on Employee Organizational Commitment at Tasco Corporation

6 CONCLUSION
for conducting research on "Corporate Culture."With the aim of studying the impact of corporate cultural factors on employee commitment at Tasco Corporation, this research paper constructed a model comprising 05 factors: (1) Organizational communication, (2) Training and development, (3) Compensation, rewards, and recognition, (4) Empowerment, and (5) Acceptance of risk and innovation, which affect the employees' commitment to the organization at Tasco Corporation.The research findings serve as valuable reference material for businesses seeking to enhance employee engagement and commitment within their organizations.

Table 2
Characteristics of the Research Sample

Table 3
Cronbach's Alpha Coefficients of Measurement Factors

Table 6
Results of model fitness

Table 7
ANOVA table of regression analysis

Table 8
Regression analysis

Table 9 T
-Test Results

Table 10
One -Way ANOVA Test