Does Business Culture Enhance Company Performance? Empirical Study of Management Accounting System
Year: 2024
Type: article
Abstract: This study aims to determine the role of management accounting system mediation with organizational culture on company performance. This study used a questionnaire distributed to manufacturing companies registered in the Surabaya Industrial Estate Rungkut and processed using the WarpPLS 6.0 software. The results of this study indicate that organizational culture has a direct positive effect on company performance, and management accounting systems have proven to mediate the influence of business culture on company performance. This study contributes to companies implementing management accounting systems in dealing with environmental uncertainty and improving company performance.
Authors: Nadia Anridho, Hanif Denta Maulana, Sahrian Aditya Rahmatulloh
Institution: Universitas Airlangga
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W6964487764
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