Organizational Change, Organizational Performance, and Management Accounting Practice Change in Sharia Banking
- DOI
- 10.2991/iccd-19.2019.101How to use a DOI?
- Keywords
- Organizational change, management accounting practice change, organizational performance
- Abstract
This research is aimed to examine the influence of organizational change towards organizational performance mediated by management accounting practice change. This research used the method of a survey with a quantitative approach (positivism). The analysis unit in this research is individuals who work and have a middle-upper position at sharia banking in Malang city. The findings indicate that organizational change influences the management accounting practice change. Other findings state that organizational change influences organizational performance. The management accounting practice change is able to mediate organizational change toward the performance. These findings provide an essential implication related to the occurrence of organizational change that demands the company to continuously attempt to maintain its existence in the face of competition and technological advancement. Sharia Banking is encouraged to be able to adapt to the environmental changes in order to achieve the performance that is hoped to be in line with the organization’s objectives.
- Copyright
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Nanik Wahyuni AU - Ulfi Kartika Oktaviana AU - Indah Yuliana PY - 2019/10 DA - 2019/10 TI - Organizational Change, Organizational Performance, and Management Accounting Practice Change in Sharia Banking BT - Proceedings of the 6th International Conference on Community Development (ICCD 2019) PB - Atlantis Press SP - 383 EP - 386 SN - 2352-5398 UR - https://doi.org/10.2991/iccd-19.2019.101 DO - 10.2991/iccd-19.2019.101 ID - Wahyuni2019/10 ER -