标题：Mediating Effect of continuous improvements on management accounting innovations-information capital maturity level_x005f_x005f_x0002_organizational performance relationships
摘要：Performance is the primary focus of each company.Management is always expected to achieve excellent performance by stakeholders.Previous studies asserted that manage_x005f_x005f_x0002_ment accounting innovations and information capital maturity level are two important factors that support the success of business process performance.Therefore,this study empirically investigates two theoretical paths.Firstly,whether continuous improvements mediate management accounting innovations-organizational performance relationship.Secondly,whether continuous improvements mediate information capital maturity level?organizational performance relationship.Using a sample of 54 managers of the Indonesian State-Owned Enterprises (SOEs),this study finds that continuous improvements fully mediate management accounting innovations-organizational performance relationship.Furthermore,this study also finds that continuous improvements do not mediate infor?mation capital maturity level-organizational performance relationship.Overall,this study gives empirical support for contingency theory,especially in providing contingent factors affecting organizational performance,namely management accounting innovations,infor?mation capital maturity level,and continuous improvements.
关键词：Performance is the primary focus of each company.Management is always expected to achieve excellent performance by stakeholders.Previous studies asserted that manage_x005f_x005f_x0002_ment accounting innovations and information capital maturity level are two important factors that support the success of business process performance.Therefore,this study empirically investigates two theoretical paths.Firstly,whether continuous improvements mediate management accounting innovations-organizational performance relationship.Secondly,whether continuous improvements mediate information capital maturity level?organizational performance relationship.Using a sample of 54 managers of the Indonesian State-Owned Enterprises (SOEs),this study finds that continuous improvements fully mediate management accounting innovations-organizational performance relationship.Furthermore,this study also finds that continuous improvements do not mediate infor?mation capital maturity level-organizational performance relationship.Overall,this study gives empirical support for contingency theory,especially in providing contingent factors affecting organizational performance,namely management accounting innovations,infor?mation capital maturity level,and continuous improvements.
