Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships
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 pro...
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| Format: | Article |
| Language: | English |
| Published: |
LLC "CPC "Business Perspectives"
2018-09-01
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| Series: | Problems and Perspectives in Management |
| Subjects: | |
| Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10826/PPM_2018_03_Soewarno.pdf |
| _version_ | 1811196924531834880 |
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| author | Noorlailie Soewarno Agus Widodo Mardijuwono |
| author_facet | Noorlailie Soewarno Agus Widodo Mardijuwono |
| author_sort | Noorlailie Soewarno |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-12T01:06:50Z |
| format | Article |
| id | doaj.art-9e708621294b4e2da3779c1c00474f36 |
| institution | Directory Open Access Journal |
| issn | 1727-7051 1810-5467 |
| language | English |
| last_indexed | 2024-04-12T01:06:50Z |
| publishDate | 2018-09-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Problems and Perspectives in Management |
| spelling | doaj.art-9e708621294b4e2da3779c1c00474f362022-12-22T03:54:13ZengLLC "CPC "Business Perspectives"Problems and Perspectives in Management1727-70511810-54672018-09-0116335636510.21511/ppm.16(3).2018.2810826Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationshipsNoorlailie Soewarno0Agus Widodo Mardijuwono1SE., MBA., CA., CMA., Assistant Professor of Accounting, Faculty of Economic and Business, Universitas AirlanggaDrs., MSi., Ak., CMA., Assistant Professor of Accounting, Faculty of Economic and Business, Universitas AirlanggaPerformance 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.https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10826/PPM_2018_03_Soewarno.pdfcontinuous improvementsinformation capital maturity levelmanagement accounting innovationsorganizational performance |
| spellingShingle | Noorlailie Soewarno Agus Widodo Mardijuwono Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships Problems and Perspectives in Management continuous improvements information capital maturity level management accounting innovations organizational performance |
| title | Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships |
| title_full | Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships |
| title_fullStr | Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships |
| title_full_unstemmed | Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships |
| title_short | Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level-organizational performance relationships |
| title_sort | mediating effect of continuous improvements on management accounting innovations information capital maturity level organizational performance relationships |
| topic | continuous improvements information capital maturity level management accounting innovations organizational performance |
| url | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/10826/PPM_2018_03_Soewarno.pdf |
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