Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships
| Autor: | Agus Widodo Mardijuwono, Noorlailie Soewarno |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
Information Systems and Management
Sociology and Political Science Public Administration Business process Strategy and Management lcsh:Business Organizational performance Empirical research organizational performance 0502 economics and business Management accounting continuous improvements management accounting innovations Business and International Management Publication Industrial organization business.industry 05 social sciences information capital maturity level General Business Management and Accounting Maturity (finance) Contingency theory Capital (economics) 050211 marketing Business lcsh:HF5001-6182 Law 050203 business & management |
| Zdroj: | Problems and Perspectives in Management, Vol 16, Iss 3, Pp 356-365 (2018) |
| ISSN: | 1810-5467 1727-7051 |
| Popis: | Performance is the primary focus of each company. Management is always expected to achieve excellent performance by stakeholders. Previous studies asserted that management accounting innovations and information capital maturity level are two important factors that support the success of business process performance. Therefore, this study empirically investigates two theoretical paths. Firstly, whether continuous improvements mediate management accounting innovations-organizational performance relationship. Secondly, whether continuous improvements mediate information capital maturity level-organizational performance relationship. Using a sample of 54 managers of the Indonesian State-Owned Enterprises (SOEs), this study finds that continuous improvements fully mediate management accounting innovations-organizational performance relationship. Furthermore, this study also finds that continuous improvements do not mediate information capital maturity level-organizational performance relationship. Overall, this study gives empirical support for contingency theory, especially in providing contingent factors affecting organizational performance, namely management accounting innovations, information capital maturity level, and continuous improvements. |
| Databáze: | OpenAIRE |
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