Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships
| Autor: | Noorlailie Soewarno, Agus Widodo Mardijuwono |
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| Jazyk: | angličtina |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Problems and Perspectives in Management, Vol 16, Iss 3, Pp 356-365 (2018) |
| Druh dokumentu: | article |
| ISSN: | 1727-7051 1810-5467 |
| DOI: | 10.21511/ppm.16(3).2018.28 |
| 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: | Directory of Open Access Journals |
| Externí odkaz: |
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