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All Journal IQTISHODUNA Jurnal Pariwisata Pesona JAM : Jurnal Aplikasi Manajemen Jurnal Manajemen dan Kewirausahaan (JMDK) Management and Economics Journal (MEC-J) EKUITAS (Jurnal Ekonomi dan Keuangan) PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat MABIS: Manajemen dan Bisnis Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang International Journal of Environmental, Sustainability, and Social Science Jurnal Penelitian Business Management Research Green Governance: Exploring Politics, Social Justice, and the Environment INTERNATIONAL JOURNAL OF SOCIETY REVIEWS (INJOSER)
Boge Triatmanto
Department Of Management, Faculty Of Economics And Business, University Of Merdeka Malang Jl. Terusan Raya Dieng No. 62-64 Malang, 65146
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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ORGANIZATIONAL CHANGE, ENVIRONMENTAL CHANGE AND CHANGE IN MANAGEMENT ACCOUNTING PRACTICES: A CONTINGENCY APPROACH Nanik Wahyuni; Novi Lailiyul Wafiroh; Boge Triatmanto
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 8 No 1 (2024): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2024.v8.i1.5817

Abstract

In this study, the impact of mediated organizational changes and environmental changes on management accounting procedures is investigated. The management of the organization will need to make administrative and management accounting practice adjustments due to the high level of environmental unpredictability. This study employs a survey approach with 149 company managers in mid-to-high level positions in East Javan manufacturing companies as respondents. Data analysis techniques using Smart PLS are used to examine the relationship between changes in the environment and changes in management accounting practices, both directly and indirectly. The findings demonstrated that modifications in management accounting procedures are positively and strongly impacted by ecological changes. Changes in management accounting procedures benefit from organizational changes. On the other hand, modifications to the practice of management accounting cannot be mediated by changes to the organization. This study is unique in that it examines how environmental changes impact management accounting practices. Specifically, it shows that changes in technology and a highly competitive market will impact management accounting methods related to evaluation, costing, and decision-making. Changes in the organization's structure and technology utilization support this shift in management accounting.
Co-Authors Afifuddin ABHA Agus Suprapto Alivia Mujaya Ayu Dewi Sartika Chandra Dinata Djumilah Zain Eka Afnan Troena Ellisa Fadia Laili Eva Silvani Lawasi Harianto Respati Iwan Setya Putra Lailatul Hikmah Lestari, Sindi Nofia Puji Mintarti Rahayu Moch. Fauzie Said Nanik Wahyuni ‎ Novi Lailiyul Wafiroh Nur Aulia Prihantono, Eko Yuni sanusi, Anwar Siswati, Aris Sunardi Sunardi Sunardi Supriadi, Bambang Wahyu Wiyani Wahyu Wiyani Warsi, Nawang Widji ASTUTI Zuhro, Diana