The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy

被引：7

作者：

Zenita, Raisya ^{[1
]}

Sari, Ria Nelly ^{[1
]}

Anugerah, Rita ^{[1
]}

Said, Jamaliah ^{[2
,3
]}

机构：

[1] Univ Riau, Dept Accounting, Kampus Bina Widya 12,5 SP Panam, Pekanbaru 28293, Riau, Indonesia

[2] Univ Teknol MARA, Accounting Res Inst, Syah Alam 45450, Selangor, Malaysia

[3] Univ Teknol MARA, Fac Accountancy, Syah Alam 45450, Selangor, Malaysia

来源：

INTERNATIONAL ACCOUNTING AND BUSINESS CONFERENCE 2015, IABC 2015 | 2015年 / 31卷

关键词：

Strategic Management Accounting; Information Literacy; Self Efficacy; Managerial Performance;

D O I：

10.1016/S2212-5671(15)01221-6

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This study attempts to examine the mediating effect of Strategic Management Accounting (SMA) information usage on the relationship between information literacy and managerial performance, and the moderating effect of self efficacy on the relationship between strategic management accounting and managerial performance. Using multiple regression as analytical method, responses from 236 managers of Banking institutions in Pekanbaru, Indonesia were analyzed. The results of this study support the direct effect of information literacy, self efficacy and SMA information use on managerial performance. Further analysis of the mediating effect of SMA information usage suggests that SMA mediates the relationship between information literacy and managerial performance. The findings of this study also suggest that the effect of SMA information use on managerial performance is strengthened by self efficacy. (C) 2015 The Authors. Published by Elsevier B.V.

引用

页码：199 / 205

页数：7

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