The effects of knowledge sharing, self-efficacy and performance: does initiation of structure leadership matter?

IF 2.3 Q3 BUSINESS Journal of Asia Business Studies Pub Date : 2024-07-08 DOI:10.1108/jabs-07-2023-0274
Frida Fanani Rohma, Farah Ramadhani Khoirunnisa
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Abstract

Purpose

This study aims to examine the mediating effect of self-efficacy on the knowledge sharing and management accountant performance relationship. In addition, it also investigates the moderating effect of initiating structure leadership (IS-leadership style) on the relationship between self-efficacy and management accountant performance. In the literature, there is a reciprocal relationship between environmental, cognitive and personal factors, making self-efficacy unable to be maintained without environmental support, which in this research is captured through the construct of leadership style.

Design/methodology/approach

This study uses a quantitative methodology with a self-administration survey. This research involved 100 management accountants in Indonesia. Regression Macro Process carried out data analysis.

Findings

The findings of this study indicate that knowledge sharing in cognitive psychology encourages increased self-efficacy, which has an impact on improving management accountant performance. Self-efficacy mediates the effect of knowledge sharing on management accountant performance. The existence of induced environmental factors in the form of IS-leadership style has the potential to weaken the impact of self-efficacy on management accountant performance.

Practical implications

This study provides recommendations to companies, especially the human resources division, to consider individual psychological factors in the recruitment process. Thus, companies can carry out preventive control to manage management accountant performance behavior.

Originality/value

This study provides new empirical evidence for reducing the overlap between knowledge sharing and performance by applying personal, organizational and environmental factors simultaneously. This study also enriches knowledge-sharing literature on performance from a social cognitive perspective.

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知识共享、自我效能和绩效的影响:结构领导的启动是否重要?
目的 本研究旨在探讨自我效能对知识共享与管理会计绩效关系的中介效应。此外,本研究还探讨了启动式结构领导(IS-领导风格)对自我效能感与管理会计绩效之间关系的调节作用。在文献中,环境因素、认知因素和个人因素之间存在相互影响的关系,使得自我效能感的维持离不开环境的支持,而在本研究中,环境的支持是通过领导风格这一结构来实现的。本研究涉及印度尼西亚的 100 名管理会计师。研究结果本研究结果表明,认知心理学中的知识共享鼓励提高自我效能感,而自我效能感对提高管理会计师的绩效有影响。自我效能感是知识共享对管理会计绩效影响的中介。以信息系统领导风格为形式的诱导性环境因素的存在有可能削弱自我效能感对管理会计绩效的影响。原创性/价值本研究为同时应用个人、组织和环境因素来减少知识共享与绩效之间的重叠提供了新的实证证据。本研究还从社会认知的角度丰富了有关绩效的知识共享文献。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
6.20
自引率
10.30%
发文量
46
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