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

Wahyuni, Nanik and Triatmanto, Boge (2020) The effect of the organizational change on company performance mediated by changes in management acoounting practices. Accounting, 6 (-). pp. 581-588. ISSN 2369-7393,E-ISSN:2369-7407

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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:	Journal Article
Keywords:	organizational change; changes in management; accounting practices; company performance
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150105 Management Accounting
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Nanik Wahyuni
Date Deposited:	24 Nov 2020 09:13

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