tailieunhanh - The effect of the organizational change on company performance mediated by changes in management accounting practices Nanik Wahyunia* and Boge Triatmantob

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 effect of the organizational change on company performance mediated by changes in management accounting practices Nanik Wahyunia and Boge Triatmantob Accounting 6 2020 581 588 Contents lists available at GrowingScience Accounting homepage ac The effect of the organizational change on company performance mediated by changes in management accounting practices Nanik Wahyunia and Boge Triatmantob aFaculty of Economics Universitas Islam Negeri Maulana malik Ibrahim Malang Indonesia bFaculty of Economics amp Business University of Merdeka Malang Indonesia CHRONICLE ABSTRACT Article history This study examines the effect of the organizational change on company performance which is Received March 2 2020 mediated by changes in management accounting practices. High environmental uncertainty requires Received in revised format March company management to make organizational changes and changes in management accounting 29 2020 practices to achieve performance. The study uses a survey method with a total of 1945 respondents as Accepted April 7 2020 Available online managers of middle to upper manufacturing companies in 389 manufacturing companies in Indonesia. April 7 2020 Data analysis techniques use partial least square with more accommodating considerations for Keywords analyzing complex models with various indicators that are reflective and formative. The results of the Organizational change study indicate that organizational change had a positive effect on changes in management accounting Changes in management practices. Changes in accounting practices have positive effects on corporate performance and accounting practices changes in management accounting practices are able to mediate environmental changes in Company performance performance. Meanwhile organizational change does not affect the company s performance. 2020 by the authors licensee Growing Science Canada 1. Introduction Performance achievement cannot be separated from the .