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Growing Science » Accounting » The role of management accounting system and organizational culture in mediating the relationship between mutual dependency and environmental uncertainty

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Accounting

ISSN 2369-7407 (Online) - ISSN 2369-7393 (Print)
Quarterly Publication
Volume 8 Issue 4 pp. 439-446 , 2022

The role of management accounting system and organizational culture in mediating the relationship between mutual dependency and environmental uncertainty Pages 439-446 Right click to download the paper Download PDF

Authors: Hardi Hardi, Budiyanto Budiyanto, Agustedi Agustedi

DOI: 10.5267/j.ac.2022.2.001

Keywords: Managerial Performance, Mutual dependency, Environmental Uncertainty, Management Accounting System, Organizational Culture

Abstract: This study aimed to develop a conceptual model of the mediating role of management accounting system (Broadscope) and organizational culture on the influence of mutual dependency and environmental uncertainty on managerial performance. The sample was 126 managers of Swamitra Palm Oil Plantation in Riau. The entire population was sampled. The data were processed using Structural Equation Modeling Partial Least Square (SEM PLS). The findings in this study are mutual dependency and environmental uncertainty have a positive influence on managerial performance, organizational culture mediates the influence of environmental uncertainty on managerial performance, meanwhile management accounting system (Broadscope) does not mediate the influence of mutual dependency on managerial performance.

How to cite this paper
Hardi, H., Budiyanto, B & Agustedi, A. (2022). The role of management accounting system and organizational culture in mediating the relationship between mutual dependency and environmental uncertainty.Accounting, 8(4), 439-446.

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Journal: Accounting | Year: 2022 | Volume: 8 | Issue: 4 | Views: 934 | Reviews: 0

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