Proceedings of the 6th International Conference on Community Development (ICCD 2019)

Organizational Change, Organizational Performance, and Management Accounting Practice Change in Sharia Banking

Authors
Nanik Wahyuni, Ulfi Kartika Oktaviana, Indah Yuliana
Corresponding Author
Nanik Wahyuni
Available Online October 2019.
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/).

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Volume Title
Proceedings of the 6th International Conference on Community Development (ICCD 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
October 2019
ISBN
978-94-6252-803-1
ISSN
2352-5398
DOI
10.2991/iccd-19.2019.101How to use a DOI?
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  -