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

The Role of the Management Accounting System and Decision-Making Style on Managerial performance

“…Managerial performance is an indicator of a manager's success in realizing goals that must be improved from time to time through improved decision-making processes (Zenita et al, 2015). Furthermore, Zenita et al (2015) added that managers use information in the decision-making process and make effective decisions.…”

“…Managerial performance is an indicator of a manager's success in realizing goals that must be improved from time to time through improved decision-making processes (Zenita et al, 2015). Furthermore, Zenita et al (2015) added that managers use information in the decision-making process and make effective decisions. One significant source of information is the Management Accounting System (MAS), which can be conceptualized as an essential part of an organization's formal planning process and assists managers in the decision-making process (Rinsum, 2006).…”

“…Managerial performance is impressive due to some reasons. First, managerial performance is an indicator of a manager's success in achieving goals (Zenita, Sari, Anugerah, & Said, 2015). It also reflects economic performance and profitability (Arcelus, Melgarejo, & Simón, 2014).…”

“…Managerial performance designates individuals' level of success (Mahoney, Jerdee, & Carroll, 1965). Moreover, good managerial performance will achieve business success (Dafna, 2008) through a decision-making process that utilizes information (Zenita et al, 2015). Indeed, decision making is part of the management task (Cosgrave, 1996).…”

“…Baba and HakemZadeh (2012) argue that decision making is the essence of management duties; so it is necessary to make the right decisions. Decision-making is more contented and effective by utilizing knowledge as a part of the accounting system (Zimmerman, 2009) and information (Zenita et al, 2015) by providing accounting information within the organization (Siyanbola, 2012). The management accounting system (MAS) is an accounting information system that provides managers information (Alikhani, Ahmadi, & Mehrava, 2013).…”