عنوان انگلیسی مقاله:

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

ترجمه عنوان مقاله: اثر سواد اطلاعاتی در عملکرد مدیریتی: نقش واسطه حسابداری مدیریت استراتژیک و نقش تعدیلی خودکارآمدی

رشته: مالی و حسابداری

سال انتشار: 2015

تعداد صفحات مقاله انگلیسی: 7 صفحه

منبع: الزویر و ساینس دایرکت

نوع فایل: pdf

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چکیده مقاله

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.

Keywords: Strategic Management Accounting, Information Literacy, Self Efficacy, Managerial Performance

مقدمه مقاله

Managerial performance, as the indicator of the successfulness of managers to realize goals, becomes one of the most prominent keys that should be improved over time. The improvement of managerial performance can be sought through improvement of decision making process. In decision making process, managers utilize information and their interpretation skills to make an effective decision.

However, according to Bounded Rationality Theory (Simon, 1978) managers as decision makers are bounded by some constraints in making a rational and effective decision. These constraints, include 1) the limited availability of information, 2) limitation capacity of human mind and 3) limited amount of time to make decision, have resulted the managers to becomelocally rational in decision making process.

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