ORGANIZATION CULTURE MODERATES THE EFFECT OF MANAGEMENT ACCOUNTING SYSTEM, SUSTAINABLE LEADERSHIP AND ENVIRONMENTAL STRATEGY ON BUSINESS PERFORMANCE

Giawan Nur Fitria

Abstract


The purpose of this study was to determine whether there is an influence of management accounting system, sustainable leadership and environmental strategy on business performance with organizational culture as a moderating factor. The population in this study are 70 managers of manufacturing company in DKI Jakarta. Sampling technique using a convenience sampling method. Based on research result shows that the management accounting system does not affect business performance; sustainable leadership has a positive effect on business performance; the environmental strategy has a positive effect on business performance. Organization culture does not moderate influence of MAS, sustainable leadership and environmental strategy with business performance.  The results showed that the management accounting system had no significant effect on business performance. This can be a special concern for company management in developing a management accounting information system. The availability of a management accounting information system can maximally assist company management in planning, monitoring and making decisions for business performance is better.


Keywords


Management Accounting System, Sustainable Leadership, Environmental Strategy, Business Performance, Organizational Culture

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Akintimehin, O. O., Eniola, A. A., Alabi, O. J., Eluyela, D. F., Okere, W., & Ozordi, E. (2019). Social capital and its effect on business performance in the Nigeria informal sector. Heliyon, 5(7), e02024. https://doi.org/10.1016/j.heliyon.2019.e02024

Al-Mawali, H. (2013). Performance consequences of management accounting system information usage in Jordan. Business and Economic Horizons, 9(1), 22–31. https://doi.org/10.15208/beh.2013.3

Alazzani, A., Hassanein, A., & Aljanadi, Y. (2017). Impact of gender diversity on social and environmental performance: evidence from Malaysia. Corporate Governance (Bingley), 17(2), 266–283. https://doi.org/10.1108/CG-12-2015-0161

Avery, G. C., & Bergsteiner, H. (2011). Sustainable leadership practices for enhancing business resilience and performance. Strategy & Leadership, 39(3), 5–15. https://doi.org/10.1108/10878571111128766

Bendell, J., Sutherland, N., & Little, R. (2017). Beyond unsustainable leadership: critical social theory for sustainable leadership. Sustainability Accounting, Management and Policy Journal, 8(4), 418–444. https://doi.org/10.1108/SAMPJ-08-2016-0048

Biaya, E., Ketepatan, D. A. N., & Kurniawati, E. (2018). Waktu Terhadap Kinerja Keuangan Pt . Surya Sukses. 11(1), 20–33.

Burawat, P. (2019). The relationships among transformational leadership, sustainable leadership, lean manufacturing and sustainability performance in Thai SMEs manufacturing industry. International Journal of Quality and Reliability Management, 36(6), 1014–1036. https://doi.org/10.1108/IJQRM-09-2017-0178

Company, P., Jensen, C., & Meckling, H. (1976). . 3, 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Fousteris, A. E., Didaskalou, E. A., Tsogas, M. M. H., & Georgakellos, D. A. (2018). The environmental strategy of businesses as an option under recession in Greece. Sustainability (Switzerland), 10(12). https://doi.org/10.3390/su10124399

FUADAH, L. L., SAFITRI, R. H., YULIANI, Y., & ARISMAN, A. (2020). Determinant Factors’ Impact on Managerial Performance through Management Accounting Systems in Indonesia. Journal of Asian Finance, Economics and Business, 7(10), 109–117. https://doi.org/10.13106/jafeb.2020.vol7.no10.109

Ghasemi, R., Habibi, H. R., Ghasemlo, M., & Karami, M. (2019). The effectiveness of management accounting systems: evidence from financial organizations in Iran. Journal of Accounting in Emerging Economies, 9(2), 182–207. https://doi.org/10.1108/JAEE-02-2017-0013

Ghasemi, R., Mohamad, N. A., Karami, M., Bajuri, N. H., & Asgharizade, E. (2016). The mediating effect of management accounting system on the relationship between competition and managerial performance. International Journal of Accounting and Information Management, 24(3), 272–295. https://doi.org/10.1108/IJAIM-05-2015-0030

Gnawali, A. (2018). Management Accounting Systems and Organizational Performance of Nepalese Commercial Banks. Journal of Nepalese Business Studies, 10(1), 8–19. https://doi.org/10.3126/jnbs.v10i1.19129

Gurendrawati, E., & Murdayanti, Y. (2015). The Impact Of Information Technology, Management Accounting System Characteristics, and Locus Of Control To The Managerial Performance In The Telecommunication Service Companies. Review of Integrative Business & Economics, 4(1), 357–366. http://search.proquest.com/openview/01bba4f54440c69e9c74bb33effca4d2/1?pq-origsite=gscholar

Hove, G., & Banjo, A. (2015). Performance in the Construction Industry— A Conceptual and Theoretical Analysis. Open Journal of Business and Management, 03(02), 177–184. https://doi.org/10.4236/ojbm.2015.32017

Jogaratnam, G. (2017). How organizational culture influences market orientation and business performance in the restaurant industry. Journal of Hospitality and Tourism Management, 31, 211–219. https://doi.org/10.1016/j.jhtm.2017.03.002

Laukkanen, T., Nagy, G., Hirvonen, S., Reijonen, H., & Pasanen, M. (2013). The effect of strategic orientations on business performance in SMEs: A multigroup analysis comparing Hungary and Finland. International Marketing Review, 30(6), 510–535. https://doi.org/10.1108/IMR-09-2011-0230

Prakash, A., Jha, S. K., Prasad, K. D., & Singh, A. K. (2017). Productivity, quality and business performance: an empirical study. International Journal of Productivity and Performance Management, 66(1), 78–91. https://doi.org/10.1108/IJPPM-03-2015-0041

Rötzel, P. G., Stehle, A., Pedell, B., & Hummel, K. (2019). Integrating environmental management control systems to translate environmental strategy into managerial performance. Journal of Accounting and Organizational Change, 15(4), 626–653. https://doi.org/10.1108/JAOC-08-2018-0082

Saputra, I. (2020). the Influence of Environmental Performance, Organizational Reputation, Environmental Disclosure and Environmental Strategy on Bussiness Performance. International Journal of Contemporary Accounting, 2(2), 173. https://doi.org/10.25105/ijca.v2i2.8273

Shao-Hsi Chung,. (2012). Broad scope management accounting system and managerial performance: The impact of role ambiguity and functional difference. African Journal of Business Management, 6(30), 8873–8878. https://doi.org/10.5897/ajbm11.2181

Šimanskienė, L., & Župerkienė, E. (2014). Sustainable Leadership : the New Challenge. Sustainable Leadership: The New Challenge for Organizations National, 2(1), 81–93.

Yıldırım, N., & Birinci, S. (2013). Impacts of Organizational Culture and Leadership on Business Performance: A Case Study on Acquisitions. Procedia - Social and Behavioral Sciences, 75, 71–82. https://doi.org/10.1016/j.sbspro.2013.04.009




DOI: http://dx.doi.org/10.25105/ijca.v3i1.9218

Refbacks

  • There are currently no refbacks.




Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.