The Effect of of Organizational Culture, Business Strategy and Usefulness of Management Accounting Systems on Organizational Performance
AbstractThis research was conducted to examine the effect of organizational culture, business strategy, and usefulness of management accounting system to organizational performance. Data collectiong using the survey method. Analysis of this research data using a structural equation model – PLS on 102 supervisor or head of division of manufacturing companies in West Java. Statistical analysis technique using SEM because of the causal relationship between variables. The results showed that organizational culture has a significantly positive effect on organizational performance, business strategy has a significantly positive effect on organizational performance, and usefulness of management accounting system has a significantly positive effect on organizational performance.
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