The Influence of Organizational Culture and Intellectual Capital on the Management Accounting System as well as the Corporate Performance

HOW do the Organizational Culture and Intellectual Capital Influence the Management Accounting System and the Corporate Performance?
Jaap de Jonge, Editor
Thanks for sharing this interesting research.
1. To me it does not come as a big surprise that an organization’s culture and its intellectual capital influence its corporate performance.
2. Less obvious is your finding that the management accounting system is playing an intervening or mediating role in 1.
You mention yourself that there is no theoretical background yet to explain this correlation. But perhaps you have some ideas, hints or hypotheses as to what might explain this?

Hypothesis How Management Accounting System Play a Mediating Role
Gandhi Heryanto, Member
- Intellectual capital includes structural capital, social capital to create business value and improve performance.
- The relationship between organizational culture and performance is influenced by the way companies establish their culture through specific values, beliefs, and behaviors; as a result a company may perform at a higher level of productivity.
- The relationship between intellectual capital, organizational culture and performance is influenced by the way organization search for and use information such as through management accounting system, which focusing on the provision of more formal control and feedback systems to one that embraces flexibility and supports innovation, creativity and organizational learning.
- From the above description, we hypothezise that the organizational culture and intellectual capital will influence the use of management accounting system (mediating effect) in improving the company performace.