The mediating role of human capital and management accounting information system in the relationship between innovation strategy and internal process performance and the impact on corporate…
By B. Hutahayan. 2020
128 citations recorded by the source corpus.
Analyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables.,The population in this research was medium and large manufacturing company business units in East Java. Business units are part of a company considered as the profit center. The business unit as the unit of analysis in this research is part of the organization that: (1) is responsible for the production and marketing of a product or set of products; (2) is formed by product type; (3) has its own competitors which are different from competitors of other business units or divisions within a parent company; (4) has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.,Innovation strategy has a significant effect on financial performance. Human capital does not significantly mediate the relationship between innovation strategy and financial performance. Capital performance and internal performance do not mediate the relationship between innovation strategy and financial performance. Management accounting information system does not mediate the relationship between innovation strategy and financial performance. Internal process performance mediates the relationship between innovation strategy and financial performance. Management accounting information system and internal process performance mediate the relationship between innovation strategy and financial performance.,The difference in findings confirms that this research needs to be conducted. On the other hand, there is no research that has comprehensively tested the mediating effects of Human Capital and Management Accounting Information System in the relationship between Innovation Strategy and Internal Process Performance and the Impact on Corporate Financial Performance. The originality of this research can be seen in the use of contingency theory which narrows the gap between the industrial organization (I/O) paradigm and the resource-based view (RBV) regarding competitive advantage and performance. Specifically, this research introduces innovation strategy, human capital, management accounting information system, and internal business process performance as the contingency factors that affect financial performance. Second, empirically, this research tries to reduce the gap in empirical research by offering new research model and new research establishment at the level of strategic business units (SBU) in manufacturing companies in East Java. This research is expected to be useful for policy decision making, especially for managers who want to improve strategic business unit's financial performance.
Subfields: Management Information Systems, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/f1e417b9ff1903710a46d68c33344f5c891c0ecd
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In Management Information Systems
In Strategy and Management
Citations in the corpus
- High‐performance work system and employee performance: the mediating roles of social exchange and thriving and the moderating effect of employee proactive personality (2018, background): “Extant research has indeed suggested that this misalignment may exist (Liao et al. 2009; Nishii and Wright 2008), as managers may have imperfect understanding of the available HR practices as well as of the needs of their employees for HPWS. Future research should explore the factors that narrow…”