International Journal of Business, Humanities and Technology Vol. 11, No. 3, Sepyember2021 doi:10.30845/ijbht.

v11n3p2

Influence of Cultural Variables on the Organisational Performance of Small and Medium-

Sized Enterprises (SMEs) in Benin

Dr. Henri Ahodédji TCHOKPONHOUE

University Institute of Technology
University of Parakou (Benin)
PO Box 123 Parakou (Benin)

Abstract
The objective of this paper is to analyze the influence of cultural variables on the organizational performance of Small
and Medium Enterprises (SMEs) in Benin. Both qualitative and quantitative methodologies are used in this article.
Data are collected from 37 human resource managers and 767 employees of the targeted Beninese SMEs. The
quantitative treatment of these data is done using binary logistic regression and descriptive statistics measurement
indicators. The qualitative processing is based on content analysis using Alceste. Based on the literature review for the
choice of variables, the results show that all variables (ancestral values, perception of competitiveness in the
workplace and funeral rites) significantly and positively influence organisational performance. The full consideration
of these variables is a source of organisational performance in SMEs in Benin.
Key words: Organisational performance, rites, ancestral, competitiveness, SMEs, Benin.
JEL: M12, M51, C25.
Introduction
The turbulence in the economic environment that defines today's market has made it difficult for managers to restore
growth following the 2008 financial crisis (Cabannes et al 2010; Nishiruma, 2016). To ensure the organisational
performance of their function, it is up to HR managers to exercise more dynamic and resourceful (Saba and Dolan,
2013). Yet, despite all these efforts, culture manifestations in some Small and Medium-sized Enterprises (SMEs) can
impact significantly organisational performance (Guthrie, 2001; Park and Kim, 2009).
Several terminologies are frequently used to address the notion of culture: entrepreneurs call it corporate culture
while engineers call it technical culture. Using these terminologies, they contribute to extending the range of
meanings, but at the expense of diluting certain specific characteristics, such as the traditional opposition among more
spontaneous, artistic, religious, feeling-based styles and types of action more based on calculation, cognition and rules
(Bouic-Pena and Merceron 2019). In view of these multiple terminologies and the fact that SMEs are perceived today
as essential instruments ofeconomic growth, researching the contribution of culture to organisational performance is
necessary (Khaldi, 2019). This position is due to the significant contribution of these SMEs to wealth production and
job creation and their adaptability to contexts and the environment (Vinardi et al 2019). This environment, marked by
the increasing globalisation of trade and the globalisation of the economy, removes all physical borders through the use
of information and communication technologies (Ramangalahy, 2001). This technological revolution is breaking down
cultural barriers and largely conditioning individual behaviour (Berger, 2018). As far as SMEs are concerned, it is
essential for managers to have a global view of their company or even their activity sector (Bouic-Pena and Merceron,
2019). Indeed, managers are increasingly turning to a multi-criteria evaluation of performance, touching social,
technical and economic aspects as well.
In such a context, Beninese SMEs, like their counterparts in the rest of the world, are no longer protected from external
competition and, in order to withstand it, they must be competitive both on their local markets (against foreign exports)
and their regional and global export markets. This competitiveness necessarily involves taking cultural variables into
account (Phanuel, 2002). In the face of ever-increasing competition, and especially in order to achieve the
organisation's objectives, taking cultural variables into account is essential for the organisation's development. Thus,
the question of the influence of these cultural variables on organisational performance seems of particular importance.
It is precisely the importance of culture in the existence of SMEs in Benin that has aroused our interest in conducting a
research on the topicInfluence of cultural variables on the organisational performance of small and medium-sized
enterprises in Benin.
The question is neither to prevent the influence of culture nor to select one of the cultural variables to the detriment of
others, but to help companies to better identify the effect of these variables on the organisational performance of
companies. The question is:how do cultural variables manifest themselves in SMEs? What are the implications of
cultural variables on the organisational performance of SMEs in Benin?

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To answer these questions,the rest of the article is organized around four sections. The first section deals with literature
review, the second with the methodology used, the third with the results, while the fourth section deals with the
discussion of the results obtained.
2. Literature Review, Hypotheses and Conceptual Research Model
This literature review aims at taking stock of the relationship between cultural variables and the organisational
performance of SMEs through a critical analysis of previous works. It is difficult to operationalize cultural variables
without taking into account the dimensions of Hofstede (2001) and other variables from literature as well as the
experience on cultural variables in Africa and the specific one in Benin. Kamdem (2014), Apitsa (2016) and Théry
(2020) have dealt with the field of intercultural management in Africa to show the link between African culture and
organisations management. This contribution invests this field while examining the cultural determinants of
organisational performance in SMEs.
2.1. Culture and organisational performance in SMEs
According to Rocher (1969: 88), culture is a linked set of more or less formalised ways of thinking, feeling and acting
which, being learned and shared by a plurality of people, serve, in a manner that is both objective and symbolic, to
constitute these people into a particular and distinct community. It refers in a global way to all the customs, arts,
beliefs, institutions and all the productions of human labour and genius, shared and transmitted by a given community
or population (Thévenet, 1993). Most currents also distinguish between organisational, national and professional
culture (Schein 2010). Moreover, TchoudjaNjanbou (2020) considers it to be a rich and complex notion since it
encompasses components of different nature, it is multidisciplinary and its functions touch the most important facets of
companies.
As for organisational performance, it should be stressed that it is a key concept in contingency theory. In this sense,
Van de Ven and Drazin (1985) state that organisational effectiveness is a consequence of the fit between several
contingent variables such as environment, strategy, culture and structure. However, organisational effectiveness is a
potentially difficult concept to define due to the lack of a sufficient definition (Chenhall, 2003). To this end,
Khandwalla (1972) suggests that organisational performance refers to the degree to which an organisation achieves its
objectives while Neely et al. (2002) considers it to be the efficiency and effectiveness of the firm's actions. Hounkou
(2006) attempted to operationalise Beninese cultural variables by identifying the following on the basis of Hofstede's
(2001) hierarchical distance: the importance given to the ethnic factor, the family in labour relations, the conception of
the chief as a power, the consideration of savings and women, religious affiliation, the conception of time and ancestral
values, the recourse to occult forces, especially in the management of conflicts, and the importance of competition,
both at the level of the siblings and in the professional environment. Following these variables, the daily life of the
Beninese allows us to add widowhood, mutual aid within the work team and the method of conflict resolution to these
variables. Furthermore, Pichault and Nizet (2013) state that scientific literature offers several ways of analysing the
influence of cultural variables on management. Scientific literature in this field allows us to identify as possible levers:
(1) ancestral values, (2) perception of competitiveness in the workplace and (3) funeral rites.
2.2. Ancestral values
Based on the structural organisation of African traditional and philosophical schools, which is not clearly established,
there is no denying about the existence of African habits and customs. Taking the case of Benin, there are several
traditional ceremonies that vary from the north to the south of the country. Even when they are literate, most Beninese
remain attached to their ancestral values such as ethical factors, the conception of the head of power and the use of
occult forces.
From literature, it should be pointed out that ancestral values constitute the cultural heritage of peoples. Yet, the value
of a people's culture lies in its norms, institutions, rites and customs. The diversity of African ancestral values is subject
to the ways of life. Eboussi (1977) believes that each culture has an intrinsic value and states that cultures are a choice
of traits on the great circle of possibilities; each having been constituted in this way, all are equal, none is reducible to
another. Although a team is a small number of employees with complementary skills who adhere to common goals and
working relationships for which they consider themselves mutually responsible, they differ from the group. A team is
effective if its members share general objectives, support direction and decision-making, communicate freely with each
other and help each other. It is this mutual help or mutual aid that makes teams in Africa, particularly in Benin, special.
It is therefore a question of managing the teams and managing the actors so that these conditions are met while
accompanying this African particularity.

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On the one hand, it about to provide the individual with resources he needs to support and develop this commitment
and the employee must be part of the process (Stern 2018). Once employees develop a sense of belonging to the
organisation as a result of their involvement in the organisational process, they easily adhere to the cultural way of life
of companies. Finally, in order to succeed, it is necessary for SMEs to establish an organisational culture based on
ancestral values, maintain it and invite employees to actively participate in it (Gellereau 2016). For effective and
prudent management in light of the nature, scale and complexity of the risks inherent in the business model and its
activities, the consideration of ancestral values in the growth of SMEs and transparent management is a must. The basic
rule is the division, at the highest level, between the functions that are responsible for the actual management and the
functions that exercise control it (Caune 1999b).
On the other hand, the qualities of these values and the way they are expressed can become the worst defects of the
success of SMEs if certain confusions, insufficiencies, or abuses are committed by the leader (Gréselle-Zaïbet 2019).
Such practices give him the advantage of acting with knowledge of ethical factors, the leader's conception of power and
lead some leaders to resort to occult forces. Such a method can lead to confusions between key issues and day-to-day
actions due to lack of hindsight and strategies (Kessar 2018). In SMEs, taking into account ancestral values,
particularly in the constitution of teams, is therefore a determining factor in their performance (Bernatchez, 2008;
Ezzahiri, 2019). It is therefore obvious to note a privileged link between the consideration of ancestral values and the
organisational performance of SMEs. Hypothesis H1 is stated as follows: the importance given to ancestral values in
the constitution of work teams would significantly influence the organisational performance of Beninese SMEs.
2.3. Perception of competitiveness in the workplace
Specialisation allows for the efficient exploitation of resources whose distribution is given exogenously, while
localisation is reflected in the distribution of productive activities and production factors in space (Bazillier et al 2014).
Under these conditions, the productive structure is highly specialised if a small number of sectors have a large weight
in the totality of activities. Thus, the policy of competitiveness clusters is devoted to the advent of the concept of
competitiveness not only of territories but also in the workplace (Delaplace, 2011). This competitiveness gives rise to
poaching wars that vary from one region to another. Managers are therefore the key to the success of competition
between contemporary companies. The perception of competitiveness in Beninese workplace discussed in this article is
assessed through shared values; the role of hidden forces; power games and leadership conflicts. Leadership can be
seen as a simple but sometimes very awkward and complex concept because it is linked to the personality of the leader.
It is not just unbridled charisma, propaganda or seductive speeches; it is a real attitude, which is part of him or her and
which differentiates him or her from a simple business manager more focused on day-to-day management and
operations (Bughin et al 2008). Managers can simply use their authority to direct teams and give them a strict direction
to follow. But it must be recognised that this type of management creates a sense of obligation rather than ambition
within the teams. This feeling is not perceived in the same way in France as in Benin. Moreover, it is unlikely that the
tasks carried out under these conditions will not be carried out in the best possible way and with quality (LE and DANS
2018). Therefore, to be effective, a leader needs to focus on the perceived sense of belonging, ambition and recognition
of his or her teams without forgetting the ability to use occult forces to develop informal leadership. Since
organisational results depend on the leader, it is up to the leader to know how to relate, to understand others and what
motivates them to act to create more connections and relationships. An understanding that addresses both the surface
(behaviours) and deep (ways of thinking, shared belief systems and values) levels of the model of others. But in order
to allow oneself to be closer to others, it is essential to get to know oneself so as to be close to oneself. For Hofstede
(1980), the distance between a superior and his or her colleagues (hierarchical distance) very often characterises the
degree of performance of the organisation. In the same way, the distance between certain stakeholders and managers
determines the destiny of the organisation (Tchokponhoué 2020). Competitiveness, through its characteristics, therefore
leads to the efficiency of structures and therefore of SMEs. The H2 hypothesis of this research stipulates: the
organisational performance of Beninese SMEs should strongly depend on the perception of competitiveness in these
structures.
2.4. Funeral rites and organisational performance
The rites imposed on widows and orphans are concerned with techniques for dealing with the effects of grief and
modes of resolving the sense of loss. In Africa, solemn funerals reserved for lineage heads are dealt with here, and it is
shown that at this stage all these rites tend to take longer and at the same time constitute huge financial burdens for the
people concerned. In Burkina-Faso, according to the work of Le Moal (2013), the buried body has no more value but
the soul of the deceased is preserved in the form of cowrie shells and is ritually handled until the last day of the funeral.
Although these practices are similar to those in Benin, there are nuances that need to be highlighted.

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For example, in Benin, when death occurs far from the person's place origin or the means do not allow the body to be
repatriated, the latter is buried, but his hair and nails represent his mortal remains and are buried at the appropriate time
in his native town. The cultural environment is the set of traditions, collective memories, common knowledge, beliefs,
attitudes and values that the majority of the members of society share at a given moment, and therefore has a crucial
influence on the activity of the company, without being influenced by it (Bruner 2015a). In other words, the human
cultural environment belongs to culture. The two cultural perspectives, associated with the environment, seem to differ
in the emphasis placed on human anthropocentrism. This difference is notable in the scope and modes of cultural action
(Bollinger and Hofstede 1987). These are, therefore, two perspectives that highlight human perception and may reveal
the scope of cultural considerations in each locality. Thus, the duration of widow rituals, the disruption of rainfall to
facilitate traditional ceremonies and the absence of employees due to these ceremonies influence the organisational
performance of SMEs. Thus, SMEs cannot develop without effectively taking into account cultural variables,
including funeral rites, which constitute significant levers of organisational performance. Hypothesis H3 is stated as
follows: the participation of SMEs agents in funeral rites negatively influences the organisational performance of
SMEs in Benin. The conceptual model of the research is thus presented as follows:
Figure 1: Conceptual model of the research

Ancestral values, (etic factor,

chief's conception of power, use
of occult forces)
Source :Auteur Organisational
Perception of competitiveness Cultural performance of
(Appreciation of shared values; variables SMEs
role of hidden forces; power
plays; leadership conflict; nature
of leadership).

Funeral rites; (duration of

widows' rituals: disruption of
rainfall; disruption
Source: the author 2021 of
productivity)

3. Research methodology
The methodology used in this article is divided into four points: sampling, choice of variables, measurement of
variables, data processing and analysis tools.
3.1 Sampling and data collection
The methodological approach used is both qualitative and quantitative. It is implemented to assess the relationship
between cultural variables and the organisational performance of SMEs in Benin and comprises two phases: a primary
data collection phase that took place from October to December 2020 and an empirical analysis phase. The primary
data collection was based on observations, semi-structured interviews, expert interviews and the administration of a
questionnaire to the human resources managers of the targeted SMEs and 552 workers of these companies selected
reasonably. The selection of the SMEs that make up our sample was based on several criteria: having a workforce of
100 or more, being recognised by the Benin Chamber of Commerce and Industry and being likely to have a career
management policy. The 37 target SMEs selected from among the 254 in the country (INSAE, 2018) are grouped into
4 textile companies, 15 agri-food companies, 7 chemical companies and 11 machinery and equipment companies.
3.2 Choice of variables
In this research, the explained variable is the organizational performance of SMEs (Y). The explanatory variables
retained according to the conceptual model and observed in the literature are: ancestral values (X1), the perception of
competitiveness (X2) and the weight of funeral rites (X3). They are key components of the cultural variables because
of their empirical link with SMEs performance.

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3.3 Measurement of model variables

Four (04) different constructs including three for the explanatory variables (X1, X2 and X3) and one for the explained
variable (Y) were used. For the ancestral values variable, three (03) items (etic factor, conception of the chief of power,
recourse to occult forces) were assessed by each respondent on a Likert scale with all questions closed at two levels.
The explanatory variables perception of competitiveness and funeral rites as mentioned in the conceptual model were
measured with four and three items respectively, which each respondent also rated on the same Likert scale. The
explained variable (Y) is measured using a single item where the organisational performance of the year 2020 was
compared to those of 2019 and 2018.
3.4 Data processing and analysis tools
This research adopted the binary logistic regression (logit) model to test the hypotheses formulated. The principle of
this model is to relate the occurrence or non-occurrence of an event to the three target explanatory variables. The
analytical expression of the model is: p = exp (βX) / (1 + exp (βX)) where βX represents the linear combination of the
independent variables (including the constant). To estimate the parameters β of the model (the coefficients of the linear
function), we seek to maximise the likelihood function. The probability parameter p is here a function of the linear
combination of the explanatory variables. The SPSS software was used to estimate the logit model. In view of the
research questions, the Alceste software is also used for the content analysis. The various quantitative results obtained
from the data processing are recorded in Tables 1, 2, 3 and 4, which made it possible to assess the consistency of the
items used.
4. Results
4.1. Item reliability tests
The various inter-item matrices for each explanatory variable are presented in Tables 1, 2 and 3.
Table 1: Inter-item correlation matrix: ancestral values
Variables Ethicalfactors Use of occult forces Chief conception and
power

Ethical factors 1.000

Use of occult forces -0.075 1.000
Chief conception and power -0.110 0.249 1.000
Source: author's calculation

Table 2: Inter-item correlation matrix: perceived competitiveness

Variables Appreciation of Role of occult Power Leadership
shared values forces games conflicts

Appreciation of shared values 1.000

Role of occult forces 0.148 1.000
Power games 0.656 0.230 1.000
Leadership conflicts 0.609 0.160 0.705 1.000
Source: author's calculation
Table 3: Inter-item correlation matrix: Funeral rites
Duration of Disruption of rainfall Absence of employees
Variables ceremonies
Duration of ceremonies 1.000
Disruption of rainfall 0.142 1.000
Absence of staff 0.509 0.214 1.000
Source :author'scalculation
The inter-item correlation matrices (Tables 1 to 3) of the three variables considered in this research give positive
correlations except in the case of the ethical factors which correlate negatively with the other two items. It is therefore
necessary to evaluate the internal consistency of the items of the different variables through Cronbach's Alpha
coefficient. Thus, the internal consistency of the items of the different variables is presented in Table 4.
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Table 4: Internal consistency of the items of the different variables

Constructed Mean Number Cronbach's Alpha based on standardised Mean Standard
of items Alpha items Cronbach's Deviation

Ancestral values 03 0.587 0.583 2.3917 0.85049

Perception of 04 0.773 0.742 3.1155 1.24314

competitiveness
Funeral rites 03 0.565 0.548 2.3333 0.90237

Source: author, 2020

The cultural variables are characterised by items grouped into three variables (ancestral values, perception of
competitiveness in the workplace and funeral rites) to facilitate this research. After processing the results, two of these
variables have Cronbach's alpha coefficients below 0.7, the threshold set by previous studies (Cronbach, 1989).

5.1. Hypothesis testing

To test the overall research model through the different culture factors that can influence organisational performance, a
binary logistic regression was estimated. These factors are: ancestral values, perceived competitiveness in the
workplace and funeral rites. The results presented in Table 5 show that the model explains 73.7% of the variance in the
organisational performance of Beninese SMEs. The value of the overall Chi-square significance test for the estimated
model is 312.945 and is highly significant at the 1% level (p<0.001). The estimated model therefore better predicts the
perception of the SMEs managers and officers interviewed regarding the link between cultural variables and the
organisational performance of SMEs. The three variables under study have significant influences. They are respectively
significant at the 1% threshold (p < 0.001) then 5% (p < 0.005) with positive values of the coefficient (respectively
0.608; 1.465 and 1.582).
Table 5: Results of the binary logistic regression
Variables Coefficient Standard error Wald test Significance

Ancestral values 0.450 0.148 9.245 0.002

Perception of competitiveness 0.608 0.163 13.951 0.000
Funeral rites 1.465 0.176 69.045 0.000
Constant 1.582 0.157 101.466 0.000
Source: Author's calculation in SPSS
5.2 Interpretation of results
 Ancestral values
The statistics from the survey results highlight the links between ancestral values and organisational performance. The
results presented are consistent with the answers given by the HRDs and with those obtained from the 767 workers
targeted by the problem. Most HRDs (78%) believe that the leader's conception of power and ethical factors are
decisive in achieving organisational performance. 97% of the employees surveyed agree that for adequate
organisational performance, the way power is applied and the importance given to ethics in the company are sine qua
non. The results from the content analysis illustrate the quantitative results. From the verbatim interviews, some
employees state: “We continue doing our best because of the boss's know-how and soft skills”. “I was obliged to
emphasise the moral values of my locality to show my importance within the organisation in order to gain the trust of
the boss”. Moreover, this variable has a significant influence at the 5% threshold (p < 0.005) on the organisational
performance of SMEs with a positive coefficient value (0.450). This confirms the results in human resources
management stipulating that the hierarchical and functional relations between various collaborators are in place
(Hofstede, 2001).
The practice of distributing responsibilities and respecting traditional values in the company is a factor in organisational
performance. SMEs can therefore adopt a transparent management structure that promotes effective and prudent
management in the light of the nature, scale and complexity of the risks inherent in the management style and cultural
realities of their environment (ethical factor, chief's conception of power, recourse to occult forces). Ancestral values
thereforeinfluence significantly and positively the performance of SMEs, hence hypothesis H1 is confirmed
 Perception of competitiveness in the workplace

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The results illustrate that for 97% of the interviewees, the achievement of organisational performance within SMEs is
subordinated not only to the appreciation of shared values but also to the recognition of the role of occult forces and the
numerous power games. For 3% the view is the opposite. In relation to the results of the content analysis, the following
impressions are gathered, "Our company is successful because its leader practices enough occult forces to attract
customers". For others, "leadership conflict is a stimulus for competition". These different results make it clear that
managers cannot only use their authority to direct teams and give strict direction. This is especially true as this type of
management could create a feeling of obligation rather than ambition within the teams. It is therefore unlikely that tasks
will not be carried out in the best way and with quality (LE and DANS, 2018). To do this, managers must now take into
account how employees perceive competitiveness to focus on the sense of belonging, ambition and recognition of its
teams. From this point of view, it becomes important for the manager to understand others and especially what drives
them to create more links and relationships. The perception of competitiveness is significant at the 1% threshold (p <
0.001) with a positive value of the coefficient (0.608) which illustrates the influence of this variable on the
organisational performance of SMEs. Hence the confirmation of the second hypothesis.
 Funeral rites and organisational performance
For 76% of respondents, endogenous variables such as the length of widowhood rituals, disruption of rainfall to ensure
the smooth running of ceremonies and the consequent disruption of productivity have an influence on the
organisational performance of SMEs in Benin. In addition to these quantitative results, the extracts from the interviews
are also convincing: "When my husband died, the family demanded that I spend three months at home before starting
my business". For others, "It took the intervention of my parents to change the duration from three months to three
weeks in exchange for a fine". These different results confirm the existence of links between these items and
organisational performance. The results of the data processing also showed through the Cronbach's alpha coefficient
that the funeral rites variable influences the organisational performance of SMEs. These results are confirmed by the
estimation made on the basis of binary logistic regression. Thus, the HRDs of Beninese SMEs recognise that the
traditional ceremonies, including funeral rites, in which their employees participate have an influence on the growth of
their structures. Finally, the significant influence at the 1% threshold (p < 0.001) with a positive value of the coefficient
(1.465) illustrates that funeral rites considerably disrupt the organizational performance of SMEs. The third hypothesis
of this research is also confirmed.
6. Discussion of the results
The consistency of the items of the different variables used and the results of the binary logistic regression prove the
necessity to analyse the cultural variables that influence the organisational performance of SMEs in Benin. This work is
built mainly on the work of Apitsa (2016); Mazra, et al (2019) and Vinardi et al (2019) on the sources of organizational
performance improvement. From all the points in Table 4 exposed through Cronbach's Alpha coefficients and that of
Table 5 of the logistic regression, they can be commented without risk of errors. It is worth noting the existence of
three groups when considering the number of constructs: firstly, a relationship between the modalities "Ancestral
values"; "Perception of competitiveness"; "Funeral rites" and the explained variable "Organisational
performance". These explanatory variables that influence organisational performance mean that leaders who integrate
the most important dimensions of these explanatory variables into their management are the most successful. Secondly,
from the content analysis the following verbatim emerges: "one cannot exist in a country and ignore its cultural
practices in order to succeed". Thus, the literature has shown that cultural variables are not fixed since they are linked
to unpredictable phenomena as indicated by the endogenous factors in this article: the leader's conception of power,
recourse to occult forces, ethical factors (ancestral values). With regard to the perception of competitiveness, it should
be noted that working in a team generates significant productivity gains and promotes a stimulating work atmosphere in
SMEs. The following verbatim "I feel like in family in my work team if most of the members have the same
appreciation of shared values as I do". However, it is sometimes difficult to work in a friendly atmosphere with one's
colleagues, as the following content analysis indicates: "there are ups and downs in life, the few rare conflicts do not
have a serious impact on the work rhythm". For other respondents: "teamwork sometimes allows for the synergy effect
but there is enough danger for us as team members due to the role of hidden forces and leadership conflicts". Team
management is therefore essential to create a peaceful working climate not only a source of deep involvement but also
of mistrust.
Indeed, the effective way to achieve the company's objectives is to adopt strategic management in managing the
perception of competitiveness. Managing the different stakeholders of the targeted SMEs, however, requires mastering
their characteristics, in order to better communicate with one’s employees for intelligent decision-making and efficient
work in an environment where technology is evolving. These results corroborate the work according to which the
diversity of variables is a source of culture shock (Charlier and Lambert, 2009).

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The research results also show that the three variables of the conceptual model (ancestral values, perception of
competitiveness in the workplace and funeral rites) are significantly related to organisational performance. The concern
in this research is not only how to ensure better cohesion of work teams but also to better manage psychosocial risks
(Passebois 2002). These different practices are only possible if the distribution of tasks, whether vertical or horizontal,
is well structured and coordinated. All of these practices are in line with the work of Mazra et al (2019), who emphasise
the problem of interactional justice and employee performance within SMEs in terms of the moderating role of the
corporate culture. Thus, ancestral values and the perception of competitiveness have a significant role to play in the
organisational performance of Beninese SMEs if well mastered.
Finally, the success of an organisation depends on its ability to control funeral rites through: the duration of widow
rituals, the disruption of rainfall to ensure the smooth running of ceremonies and to guide competitiveness. The success
of SMEs in implementing skills in perspective, shared values, ethics, personal outreach, and framing traditional
ceremonies confirms the hypotheses formulated. However, this power does not make its occupant a leader, but simply
an authority, as the results of this research illustrate. Managers stand out by creating a will to achieve great things
within their structure. They inspire where laymen only lead. To inspire others to achieve and surpass goals, one would
need to know how to bring out the best in the various stakeholders. But this ideal is sometimes subverted by the use of
occult forces to develop unexplained influence. While the work of Robichaud et al (2013) suggests that effective
leaders work continuously to improve their managerial skills and management can take on a mystical quality through
the use of occult forces.
In view of the findings, the real problem managers face is the operationalisation of cultural variables in SMEs. The
failure to operationalise is a source of frustration which results either in discrimination in terms of task allocation or in
terms of the coordination mechanism, where there is a standardisation of values. This makes conflict management, one
of the obligations that many managers and business leaders face on a daily basis. Whether it is between team members
or between a subordinate and his or her superior, conflicts at work are legion. Even organisations that place great
emphasis on harmony between colleagues advocate a healthy working environment. Despite the fact of conflict
situations are inevitable, there are ways to achieve conflicts resolution at work (Rigaud 2011). By choosing to ignore or
not facing the issue properly, the consequences can be detrimental to both the employees involved and the organisation.
If days go by without intervening, the repercussions may spread and affect the work of others and the work climate in
general. It is important to be well equipped to deal with workplace conflicts management.
Conclusion
At the end of this research, it was found that culture is a contingency factor whose effects, determinants and possible
obstacles must be understood in order to promote the organisational performance of SMEs in Benin.
Thus, among the factors influencing organisational performance, three are prioritised: ancestral values; the perception
of competitiveness; and funeral rites. The major challenge for any company is to nurture its own actions and make them
a unifying element. By nurturing endogenous variables such as ethical factors, the leader's conception of power through
the exogenous variable "ancestral value" in the conceptual model of this research can lead to increased employee
commitment and, in turn, organisational performance. It is better, if there is a real fit between the perception of
competitiveness and the values of the company and its people, this creates a clear increase in job satisfaction. Since
happiness at work is more important than commitment, employees must be provided with the resources they need to
support and develop their talents and thereby contribute to the achievement of the organisation's goals. The employee
needs to be part of this process to feel in synergy with the direction of the workplace. This contribution enriches the
work already carried out in the field of human resources and more specifically the ones related to the establishment of
the link between culture and organisational performance in SMEs. The mastery of the determining factors of
organisational performance also involves the management of the duration of widowhood rituals, as the disruption of
rainfall during funeral rites contributes not only to the development of the company but also to the increase of its
turnover.
The managerial implication suggests that manifestations of culture, if well managed, are an object of organisational
performance. Otherwise, they lead to conflict because of the creation of a climate of distrust dominated by hypocrisy.
This practice consists of ensuring the evolution from a mechanistic to an adhocratic structure by facilitating the
transition from the functional manager to the human resources manager who opts for interpersonal negotiations.
In practice, culture has an impact on the organisational involvement of employees in the structures. In view of these
results, organisations can have an updated analytical framework allowing them to objectively evaluate their logic of
action in order to avoid deplorable situations due to the egocentricity and unhealthy behaviours of both certain
employees and certain HRDs of the targeted SMEs. These different results obtained give a better understanding of the
perceptions and manifestations of culture in companies in Benin.

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International Journal of Business, Humanities and Technology Vol. 11, No. 3, Sepyember2021 doi:10.30845/ijbht.v11n3p2

Finally, this research also has the merit of stimulating discussion and opening the way for other research on Beninese
SMEs where there seems to be no debate on the link between organisational performance factors and the variable
"hidden force" which has two virtues. It is important to verify these results by other studies. It is therefore only by
completing this study with others that we will be able to push back the limits of uncertainty on the organisational
performance of SMEs.

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