DO STRATEGIC MANAGEMENT ACCOUNTING, ENVIRONMENTAL UNCERTAINTY, GREEN STRATEGY AFFECT ORGANIZATIONAL PERFORMANCE ?

Abstract

This study aims to determine whether Strategic Management Accounting (SMA), Environmental Uncertainty, and Green Strategy have an effect on organizational performance with a decentralized organizational structure as a moderation. 494 respondents with at least supervisory level for director positions in IDX listed and unlisted companies comprised the sample. Data was obtained through questionnaires, SEM-PLS analysis was used  with Smart PLS & SPSS statistical tools. The findings indicate that while environmental uncertainty remains unaffected, SMA, or Green Strategy, does have an impact on organizational performance. While the impact of SMA on organizational performance is strengthened by the moderation of decentralized organizational structure, this effect does not extend to green strategy or environmental uncertainty. The contributions of this study: 1) the advancement of SMA theory, namely recognizing contingency aspects in design tailored to current conditions (digital technology); 2) organizations can adopt rolling budgets; 3) The implications is that Green Strategy supports government programs as regulated in Law No. 3 of 2014 by combining industrial development with preserving environmental functions and providing benefits to society. The originality of this research is inclusion of two new dimensions and 1 new indicator in measuring the adoption of SMA according to the Indonesia context.