The effect of the organizational change on company performance mediated by changes in management accounting practices

[error in script] (2020) The effect of the organizational change on company performance mediated by changes in management accounting practices. Accounting, 6 (4). pp. 582-588. ISSN 23697407

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Official URL: http://www.growingscience.com/ac/Vol6/ac_2020_23.p...

Abstract

This study examines the effect of the organizational change on company performance which is mediated by changes in management accounting practices. High environmental uncertainty requires company management to make organizational changes and changes in management accounting practices to achieve performance. The study uses a survey method with a total of 1945 respondents as
managers of middle to upper manufacturing companies in 389 manufacturing companies in Indonesia. Data analysis techniques use partial least square, with more accommodating considerations for analyzing complex models with various indicators that are reflective and formative. The results of the study indicate that organizational change had a positive effect on changes in management accounting practices. Changes in accounting practices have positive effects on corporate performance, and changes in management accounting practices are able to mediate environmental changes in performance. Meanwhile, organizational change does not affect the company's performance.

Item Type: Article
Additional Information: Dr. BOGE TRIATMANTO, MM., NIDN:0723036601
Uncontrolled Keywords: Organizational change, Changes in management, accounting practices, Company performance
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Manajemen
Depositing User: Users 14 not found.
Date Deposited: 29 Jun 2020 11:02
Last Modified: 04 Jul 2021 01:52
URI: https://eprints.unmer.ac.id/id/eprint/320

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