This study aimed to investigate the perceptions and understanding of manufacturing industry managers in Indonesia in an effort to measure the effectiveness of management accounting changes, especially under the conditions of environmental uncertainty. In this study, a research questionnaire was used, and was sent directly to the respondents through surveyors and email to 389 manufacturing companies. The sampling technique was simple random sampling. Statistical techniques were based on Confirmatory Factor Analysis and descriptive analysis, namely mean and mode. The results of this study provide a theoretical contribution that the success of management accounting practices is caused by the application of the right organizational structure and strategy within the company. The areas of expertise, commitment, participation, and existing human resources are well managed in accordance with the company's vision and mission. It is expected that the company's management would be able to deal with environmental changes in improving its performance by changing management accounting practices.

This study examines the effect of the organizational change on company performance which is mediated by changes in management accounting practices. High environmental uncertainty requires company management to make organizational changes and changes in management accounting practices to achieve performance. The study uses a survey method with a total of 1945 respondents as managers of middle to upper manufacturing companies in 389 manufacturing companies in Indonesia. Data analysis techniques use partial least square, with more accommodating considerations for analyzing complex models with various indicators that are reflective and formative. The results of the study indicate that organizational change had a positive effect on changes in management accounting practices. Changes in accounting practices have positive effects on corporate performance, and changes in management accounting practices are able to mediate environmental changes in performance. Meanwhile, organizational change does not affect the company's performance.