Noorlailie Soewarno

Performance is the primary focus of each company. Management is always expected to achieve excellent performance by stakeholders. Previous studies asserted that management accounting innovations and information capital maturity level are two important factors that support the success of business process performance. Therefore, this study empirically investigates two theoretical paths. Firstly, whether continuous improvements mediate management accounting innovations-organizational performance relationship. Secondly, whether continuous improvements mediate information capital maturity level-organizational performance relationship. Using a sample of 54 managers of the Indonesian State-Owned Enterprises (SOEs), this study finds that continuous improvements fully mediate management accounting innovations-organizational performance relationship. Furthermore, this study also finds that continuous improvements do not mediate information capital maturity level-organizational performance relationship. Overall, this study gives empirical support for contingency theory, especially in providing contingent factors affecting organizational performance, namely management accounting innovations, information capital maturity level, and continuous improvements.

The purpose of this study is to examine the effect of knowledge-based assets, namely the ability to integrate knowledge and intellectual capital, on organizational performance. This study uses a survey approach with a sample of 313 LPDs (village financial institutions) in the province of Bali, represented by the heads of LPDs. The heads of LPDs were chosen because they are operational executors of LPD and are responsible for the development of LPD management. Data were collected using questionnaires distributed directly to LPD heads. The results of this study indicate that organizational performance is substantially and positively influenced by human capital and relational capital. Spiritual capital does not have a substantial influence on organizational performance, whereas structural capital has a negative effect. Further analysis revealed that knowledge integration capability can mediate the influence of human capital, structural capital, and relational capital. However, it cannot mediate the influence of spiritual capital on organizational performance. The research results strengthen the intellectual capital theory that intellectual capital can increase organizational performance if integrated with ability or dynamic knowledge.