The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance
International Journal of Productivity and Performance Management
ISSN: 1741-0401
Article publication date: 18 June 2019
Abstract
Purpose
The 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/approach
The 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.
Findings
An 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/value
The 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.
Keywords
Acknowledgements
Retraction notice: The publishers of International Journal of Productivity and Performance Management wish to retract the following article: Hariyati, H., Tjahjadi, B. and Soewarno, N. (2019), “The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance”, International Journal of Productivity and Performance Management, Vol. 68 No. 7, pp. 1250-1271. https://doi.org/10.1108/IJPPM-02-2018-0049
This article is being retracted for the following reasons: Substantive concerns around the authorship of the work, which we remain unable to resolve; Simultaneous submission; Substantial overlap with the following works:
Hutahayan, B. (2020), “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 financial performance”, Benchmarking: An International Journal, Vol. 27 No. 4, pp. 1289-1318. https://doi.org/10.1108/BIJ-02-2018-0034.
Hariyati Hariyati, Bambang Tjahjadi, (2018) ‘Contingent Factors Affecting the Financial Performance of Manufacturing Companies: The Case of East Java, Indonesia’, Asian Journal of Business and Accounting, Vol, 11,(1), https://ajba.um.edu.my/article/view/12151/7928
Hariyati, Dian Anita Nuswantoro, Lintang Venusita, (2016), ‘Mediation effect of environmental performance: the relations with green innovation strategy and business performance’, ICAMESS 2018, ISBN: 978-602-73705-0-0.
The International Journal of Productivity and Performance Management guidelines make it clear that works must be original, that anyone who has made a substantial contribution to the article should be credited as an author, and that an article should only be submitted to one journal at a time.
The investigation was conducted in line with the Committee on Publication Ethics guidelines. The journal sincerely apologises to readers for any inconvenience caused.
Citation
Hariyati, H., Tjahjadi, B. and Soewarno, N. (2019), "The mediating effect of intellectual capital, management accounting information systems, internal process performance, and customer performance", International Journal of Productivity and Performance Management, Vol. 68 No. 7, pp. 1250-1271. https://doi.org/10.1108/IJPPM-02-2018-0049
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited