How to cite this paper
Wahyuni, N & Triatmanto, B. (2020). The effect of the organizational change on company performance mediated by changes in management accounting practices.Accounting, 6(4), 581-588.
Refrences
Baines, A., & Langfield-Smith, K. (2003). Antecedents to management accounting change: A structural equation approach. Accounting, Organizations and Society, 28(7–8), 675–698.
Bell, J., & Hoque, Z. (2009). GAOC 2008 conference issue: Accounting’s role in organizational change. Journal of Accounting & Organizational Change, 5(2), 133–138.
Bisbe, J., Batista-Foguet, J. M., & Chenhall, R. (2007). Defining management accounting constructs: A methodological note on the risks of conceptual misspecification. Accounting, Organizations and Society, 32(7–8), 789–820.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3–25.
Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23(3), 243-264.
Chenhall, R. H., & Euske, K. J. (2007). The role of management control systems in planned organizational change: An analysis of two organizations. Accounting, Organizations and Society, 32(7-8), 601-637.
Chenhall, R. H., & Moers, F. (2007). The issue of endogeneity within theory-based, quantitative management accounting research. European Accounting Review, 16(1), 173-196.
Choe, J. (2004). information and AMT on organizational. 203–214. https://doi.org/10.1057/palgrave.jit.2000013
Guerreiro, R., Pereira, C. A., & Frezatti, F. (2006). Evaluating management accounting change according to the institutional theory approach: A case study of a Brazilian bank. Journal of Accounting & Organizational Change, 2(3), 196–228.
Hussain, M., & Gunasekaran, A. (2002). Management accounting and performance measures in Japanese banks. Managing Service Quality: An International Journal, 12(4), 232–245.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400.
Hoque, Z., Mia, L., & Alam, M. (2001). Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study. The British Accounting Review, 33(1), 23-45.
Horngren, C. T. (1995). Management accounting: this century and beyond. Management Accounting Research, 6(3), 281-286.
Innes, J., & Mitchell, F. (1990). The process of change in management accounting: some field study evidence. Management Accounting Research, 1(1), 3-19.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11(3), 349-362.
Jermias, J., & Gani, L. (2005). Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence. International Journal of Accounting, 40(1), 65–85.
Joiner, T. A., Sarah Yang Spencer, X., & Salmon, S. (2009). The effectiveness of flexible manufacturing strategies: The mediating role of performance measurement systems. International Journal of Productivity and Performance Management, 58(2), 119–135.
Laitinen, E. K. (2008). A portfolio approach to develop a theory of future management accounting systems. 3(1), 23–37.
Laitinen, E. K. (2011). Effect of reorganization actions on the financial performance of small entrepreneurial distressed firms. In Journal of Accounting and Organizational Change (Vol. 7). https://doi.org/10.1108/18325911111125540
Laitinen, E. K. (2014). Advances in Accounting, incorporating Advances in International Accounting In fluence of cost accounting change on performance of manufacturing firms. https://doi.org/10.1016/j.adiac.2014.03.003
Lee, C., & Yang, H. (2011). Organization structure, competition and performance measurement systems and their joint effects on performance. Management Accounting Research, 22(2), 84–104. https://doi.org/10.1016/j.mar.2010.10.003
Luther, R. G., & Longden, S. (2002). Management accounting in companies adapting to structural change and volatility in transition economies: a South African study. (May 2001), 299–320. https://doi.org/10.1006/mare.2001.0163
Moores, K., & Yuen, S. (2001). Management accounting systems and organizational configuration: a life-cycle perspective. Accounting, Organizations and Society, 26(4-5), 351-389..
Polnaya, I., Nirwanto, N., & Triatmanto, B. (2018). The evaluation of lecturer performance through soft skills, organizational culture and compensation on Private University of Ambon. Academy of Strategic Management Journal, 17(2), 1–9.
Quinn, M. (2011). Routines in management accounting research: Further exploration. Journal of Accounting and Organizational Change, 7(4), 337–357.
Seal, W. (2006). Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research, 17(4), 389-408.
Simons, R. (1987). Accounting control systems and business strategy: an empirical analysis. Accounting, Organizations and Society, 12(4), 357-374.
Sisaye, S. (2003). Process innovation and adaptive institutional change strategies in management control systems: Activity based costing as administrative innovation. Advances in Management Accounting, 11, 251-286..
Smith, M., & Djajadikerta, H. (2010). Management Accounting and Organisational Change : An Exploratory Study in Malaysian Manufacturing Firms. Journal of Applied Management Accounting Research, 8(2), 51–80.
Sulaiman, S., & Mitchell, F. (2005). Utilising a typology of management accounting change: An empirical analysis. Management Accounting Research, 16(4), 422-437.
Triatmanto, B., Wahyuni, N., & Respati, H. (2019). Continual human resources empowerment through human capital and commitment for the organizational performance in hospitality industry. QUALITY Access to Success, 20(173), 84–91.
Tuan Mat, T. Z., Smith, M., & Djajadikerta, H. (2016). Determinants of management accounting control system in Malaysian manufacturing companies. Asian Journal of Accounting and Governance, 1(1), 79–104.
van der Steen, M. (2011). The emergence and change of management accounting routines. Accounting, Auditing and Accountability Journal, 24(4), 502–547. https://doi.org/10.1108/09513571111133072
Waweru, N. M., & Uliana, E. (2016). Predictors of management accounting change in South Africa : Evidence from five retail companies Predictors of management accounting change in South Africa : Evidence from five retail companies. 1954(March). https://doi.org/10.1080/10291954.2005.11435118
Yazdifar, H., & Tsamenyi, M. (2005). Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations. Journal of Accounting & Organizational Change, 1(2), 180–198. https://doi.org/10.1108/18325910510635353
Bell, J., & Hoque, Z. (2009). GAOC 2008 conference issue: Accounting’s role in organizational change. Journal of Accounting & Organizational Change, 5(2), 133–138.
Bisbe, J., Batista-Foguet, J. M., & Chenhall, R. (2007). Defining management accounting constructs: A methodological note on the risks of conceptual misspecification. Accounting, Organizations and Society, 32(7–8), 789–820.
Burns, J., & Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework. Management Accounting Research, 11(1), 3–25.
Chenhall, R. H., & Langfield-Smith, K. (1998). The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a systems approach. Accounting, Organizations and Society, 23(3), 243-264.
Chenhall, R. H., & Euske, K. J. (2007). The role of management control systems in planned organizational change: An analysis of two organizations. Accounting, Organizations and Society, 32(7-8), 601-637.
Chenhall, R. H., & Moers, F. (2007). The issue of endogeneity within theory-based, quantitative management accounting research. European Accounting Review, 16(1), 173-196.
Choe, J. (2004). information and AMT on organizational. 203–214. https://doi.org/10.1057/palgrave.jit.2000013
Guerreiro, R., Pereira, C. A., & Frezatti, F. (2006). Evaluating management accounting change according to the institutional theory approach: A case study of a Brazilian bank. Journal of Accounting & Organizational Change, 2(3), 196–228.
Hussain, M., & Gunasekaran, A. (2002). Management accounting and performance measures in Japanese banks. Managing Service Quality: An International Journal, 12(4), 232–245.
Haldma, T., & Lääts, K. (2002). Contingencies influencing the management accounting practices of Estonian manufacturing companies. Management Accounting Research, 13(4), 379-400.
Hoque, Z., Mia, L., & Alam, M. (2001). Market competition, computer-aided manufacturing and use of multiple performance measures: an empirical study. The British Accounting Review, 33(1), 23-45.
Horngren, C. T. (1995). Management accounting: this century and beyond. Management Accounting Research, 6(3), 281-286.
Innes, J., & Mitchell, F. (1990). The process of change in management accounting: some field study evidence. Management Accounting Research, 1(1), 3-19.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11(3), 349-362.
Jermias, J., & Gani, L. (2005). Ownership structure, contingent-fit, and business-unit performance: A research model and empirical evidence. International Journal of Accounting, 40(1), 65–85.
Joiner, T. A., Sarah Yang Spencer, X., & Salmon, S. (2009). The effectiveness of flexible manufacturing strategies: The mediating role of performance measurement systems. International Journal of Productivity and Performance Management, 58(2), 119–135.
Laitinen, E. K. (2008). A portfolio approach to develop a theory of future management accounting systems. 3(1), 23–37.
Laitinen, E. K. (2011). Effect of reorganization actions on the financial performance of small entrepreneurial distressed firms. In Journal of Accounting and Organizational Change (Vol. 7). https://doi.org/10.1108/18325911111125540
Laitinen, E. K. (2014). Advances in Accounting, incorporating Advances in International Accounting In fluence of cost accounting change on performance of manufacturing firms. https://doi.org/10.1016/j.adiac.2014.03.003
Lee, C., & Yang, H. (2011). Organization structure, competition and performance measurement systems and their joint effects on performance. Management Accounting Research, 22(2), 84–104. https://doi.org/10.1016/j.mar.2010.10.003
Luther, R. G., & Longden, S. (2002). Management accounting in companies adapting to structural change and volatility in transition economies: a South African study. (May 2001), 299–320. https://doi.org/10.1006/mare.2001.0163
Moores, K., & Yuen, S. (2001). Management accounting systems and organizational configuration: a life-cycle perspective. Accounting, Organizations and Society, 26(4-5), 351-389..
Polnaya, I., Nirwanto, N., & Triatmanto, B. (2018). The evaluation of lecturer performance through soft skills, organizational culture and compensation on Private University of Ambon. Academy of Strategic Management Journal, 17(2), 1–9.
Quinn, M. (2011). Routines in management accounting research: Further exploration. Journal of Accounting and Organizational Change, 7(4), 337–357.
Seal, W. (2006). Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research, 17(4), 389-408.
Simons, R. (1987). Accounting control systems and business strategy: an empirical analysis. Accounting, Organizations and Society, 12(4), 357-374.
Sisaye, S. (2003). Process innovation and adaptive institutional change strategies in management control systems: Activity based costing as administrative innovation. Advances in Management Accounting, 11, 251-286..
Smith, M., & Djajadikerta, H. (2010). Management Accounting and Organisational Change : An Exploratory Study in Malaysian Manufacturing Firms. Journal of Applied Management Accounting Research, 8(2), 51–80.
Sulaiman, S., & Mitchell, F. (2005). Utilising a typology of management accounting change: An empirical analysis. Management Accounting Research, 16(4), 422-437.
Triatmanto, B., Wahyuni, N., & Respati, H. (2019). Continual human resources empowerment through human capital and commitment for the organizational performance in hospitality industry. QUALITY Access to Success, 20(173), 84–91.
Tuan Mat, T. Z., Smith, M., & Djajadikerta, H. (2016). Determinants of management accounting control system in Malaysian manufacturing companies. Asian Journal of Accounting and Governance, 1(1), 79–104.
van der Steen, M. (2011). The emergence and change of management accounting routines. Accounting, Auditing and Accountability Journal, 24(4), 502–547. https://doi.org/10.1108/09513571111133072
Waweru, N. M., & Uliana, E. (2016). Predictors of management accounting change in South Africa : Evidence from five retail companies Predictors of management accounting change in South Africa : Evidence from five retail companies. 1954(March). https://doi.org/10.1080/10291954.2005.11435118
Yazdifar, H., & Tsamenyi, M. (2005). Management accounting change and the changing roles of management accountants: a comparative analysis between dependent and independent organizations. Journal of Accounting & Organizational Change, 1(2), 180–198. https://doi.org/10.1108/18325910510635353