The Influence of Organizational Culture and Intellectual Capital on the Management Accounting System as well as the Corporate Performance
The above research topic has been conducted among companies listed in the Indonesia Stock Exchange (IDX). The Intellectual Capital
is divided into its sub-components: Human, Structural, Social and Technological Capital.
The data used was obtained by using questionnaires distributed to the Board of Directors of the companies listed in IDX by 2014 with a total of 100 companies. Model analysis of the test data is performed by partial least square-structural equation modeling (PLS-SEM) and SPSS.
The results showed that Organizational Culture has significant effect on the Human Capital, Social Capital, Structural Capital, Technological Capital and on the Management Accounting
Only two components of the Intellectual Capital, namely Human Capital and Structural Capital have a significant effect on the Management Accounting System.
The Management Accounting System may fully mediate the relationship of Organizational Culture, Human Capital, Structural Capital with Corporate Performance. What I mean with that is the management accounting system in my research model is an intervening or mediating variable between organizational culture, human capital, structural capital with corporate performance. Note that at this stage, it is only proven to have been statistically mediating, because the facts are not supported by theoretical background.
The research shows that Organizational Culture and Intellectual Capital are important elements affecting the use of Management Accounting System for improving the Corporate Performance.
Source: Gandhi Heryanto, "The Influence of Organizational Culture and Intellectual Capital on the Management Accounting System as well as the Corporate Performance", PhD Research, 2015.