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The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance
PurposeThe purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP).Design/methodology/approachThe pop...
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Published in: | International journal of productivity and performance management 2019-09, Vol.68 (7), p.1250-1271 |
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description | PurposeThe purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP).Design/methodology/approachThe population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsAn innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP.Originality/valueThe originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP. |
doi_str_mv | 10.1108/IJPPM-02-2018-0049 |
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The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsAn innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP.Originality/valueThe originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.</description><identifier>ISSN: 1741-0401</identifier><identifier>EISSN: 1758-6658</identifier><identifier>DOI: 10.1108/IJPPM-02-2018-0049</identifier><language>eng</language><publisher>Bradford: Emerald Publishing Limited</publisher><subject>Accounting ; Accounting systems ; Business competition ; Competition ; Competitive advantage ; Contingency ; Curricula ; Customer satisfaction ; Customers ; Globalization ; Information management ; Information systems ; Innovations ; Intellectual capital ; Knowledge management ; Management accounting ; Manufacturing ; Operations management ; Performance management ; Product development ; Productivity ; Strategic planning ; Strategy ; Theory</subject><ispartof>International journal of productivity and performance management, 2019-09, Vol.68 (7), p.1250-1271</ispartof><rights>Emerald Publishing Limited</rights><rights>Emerald Publishing Limited 2019</rights><lds50>peer_reviewed</lds50><oa>free_for_read</oa><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c361t-2dac3429b051989954d242e4f2f67750a78441a9bd06c1b2fb11ffe88940e2de3</citedby><cites>FETCH-LOGICAL-c361t-2dac3429b051989954d242e4f2f67750a78441a9bd06c1b2fb11ffe88940e2de3</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.proquest.com/docview/2283085883/fulltextPDF?pq-origsite=primo$$EPDF$$P50$$Gproquest$$H</linktopdf><linktohtml>$$Uhttps://www.proquest.com/docview/2283085883?pq-origsite=primo$$EHTML$$P50$$Gproquest$$H</linktohtml><link.rule.ids>314,780,784,11688,27924,27925,36060,44363,74895</link.rule.ids></links><search><creatorcontrib>Tjahjadi, Bambang</creatorcontrib><creatorcontrib>Soewarno, Noorlailie</creatorcontrib><title>The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance</title><title>International journal of productivity and performance management</title><description>PurposeThe purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP).Design/methodology/approachThe population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsAn innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP.Originality/valueThe originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.</description><subject>Accounting</subject><subject>Accounting systems</subject><subject>Business competition</subject><subject>Competition</subject><subject>Competitive advantage</subject><subject>Contingency</subject><subject>Curricula</subject><subject>Customer satisfaction</subject><subject>Customers</subject><subject>Globalization</subject><subject>Information management</subject><subject>Information systems</subject><subject>Innovations</subject><subject>Intellectual capital</subject><subject>Knowledge management</subject><subject>Management accounting</subject><subject>Manufacturing</subject><subject>Operations management</subject><subject>Performance management</subject><subject>Product development</subject><subject>Productivity</subject><subject>Strategic planning</subject><subject>Strategy</subject><subject>Theory</subject><issn>1741-0401</issn><issn>1758-6658</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2019</creationdate><recordtype>article</recordtype><sourceid>M0C</sourceid><recordid>eNptkb1OwzAURiMEEqXwAkyWWBu4dpzEGVHFT1ERHcpsuc51SZU4wXaGPgWvTNIygMRkW_7Op-vjKLqmcEspiLvFy2r1GgOLGVARA_DiJJrQPBVxlqXidNxzGgMHeh5deL8DYIWgyST6Wn8gabCsVKjslqAxqANpDalswLoeDr2qiVZdFVQ9I42yaosN2kCU1m1vD1RlTeuaoaG1xO99wMbPDgXODnDnWo3ekw7dIWY1zoiyJdG9D22D7vfNZXRmVO3x6medRu-PD-v5c7x8e1rM75exTjIaYlYqnXBWbCClhSiKlJeMM-SGmSzPU1C54JyqYlNCpumGmQ2lw9OEKDggKzGZRjfH3mG6zx59kLu2H8f1kjGRgEiFSIYUO6a0a713aGTnqka5vaQgR_HyIF4Ck6N4OYofIHqEBk9O1eX_zJ_PSr4B14aIhQ</recordid><startdate>20190902</startdate><enddate>20190902</enddate><creator>Tjahjadi, Bambang</creator><creator>Soewarno, Noorlailie</creator><general>Emerald Publishing Limited</general><general>Emerald Group Publishing Limited</general><scope>AAYXX</scope><scope>CITATION</scope><scope>0U~</scope><scope>1-H</scope><scope>7TA</scope><scope>7WY</scope><scope>7WZ</scope><scope>7XB</scope><scope>8AO</scope><scope>8FD</scope><scope>AFKRA</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>F~G</scope><scope>JG9</scope><scope>K6~</scope><scope>K8~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>PQBIZ</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>PSYQQ</scope><scope>Q9U</scope></search><sort><creationdate>20190902</creationdate><title>The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance</title><author>Tjahjadi, Bambang ; Soewarno, Noorlailie</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c361t-2dac3429b051989954d242e4f2f67750a78441a9bd06c1b2fb11ffe88940e2de3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2019</creationdate><topic>Accounting</topic><topic>Accounting systems</topic><topic>Business competition</topic><topic>Competition</topic><topic>Competitive advantage</topic><topic>Contingency</topic><topic>Curricula</topic><topic>Customer satisfaction</topic><topic>Customers</topic><topic>Globalization</topic><topic>Information management</topic><topic>Information systems</topic><topic>Innovations</topic><topic>Intellectual capital</topic><topic>Knowledge management</topic><topic>Management accounting</topic><topic>Manufacturing</topic><topic>Operations management</topic><topic>Performance management</topic><topic>Product development</topic><topic>Productivity</topic><topic>Strategic planning</topic><topic>Strategy</topic><topic>Theory</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Tjahjadi, Bambang</creatorcontrib><creatorcontrib>Soewarno, Noorlailie</creatorcontrib><collection>CrossRef</collection><collection>Global News & ABI/Inform Professional</collection><collection>Trade PRO</collection><collection>Materials Business File</collection><collection>ABI/INFORM Collection</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ProQuest Pharma Collection</collection><collection>Technology Research Database</collection><collection>ProQuest Central</collection><collection>ProQuest Central</collection><collection>ProQuest Business Premium Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>Materials Research Database</collection><collection>ProQuest Business Collection</collection><collection>DELNET Management Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Professional Standard</collection><collection>ABI/INFORM Global</collection><collection>ProQuest One Business</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest One Psychology</collection><collection>ProQuest Central Basic</collection><jtitle>International journal of productivity and performance management</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Tjahjadi, Bambang</au><au>Soewarno, Noorlailie</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance</atitle><jtitle>International journal of productivity and performance management</jtitle><date>2019-09-02</date><risdate>2019</risdate><volume>68</volume><issue>7</issue><spage>1250</spage><epage>1271</epage><pages>1250-1271</pages><issn>1741-0401</issn><eissn>1758-6658</eissn><abstract>PurposeThe purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP).Design/methodology/approachThe population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.FindingsAn innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP.Originality/valueThe originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.</abstract><cop>Bradford</cop><pub>Emerald Publishing Limited</pub><doi>10.1108/IJPPM-02-2018-0049</doi><tpages>22</tpages><oa>free_for_read</oa></addata></record> |
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subjects | Accounting Accounting systems Business competition Competition Competitive advantage Contingency Curricula Customer satisfaction Customers Globalization Information management Information systems Innovations Intellectual capital Knowledge management Management accounting Manufacturing Operations management Performance management Product development Productivity Strategic planning Strategy Theory |
title | The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance |
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