Abstract:
This study attempt to examine the mediating effect of Strategic Management Accounting (SMA) information use on the relationship between information literacy and mangerial performance. Using multiple regression as analitycal method, 93 responses from 93 managers of Bank Riau Kepri, Indonesia, were analyzed. The results of this study support the direct effect of information literacy and SMA information use on managerial performance. Futher analysis of mediating effect of SMA information use suggests that SMA mediates the relationship between information literacy and managerial performance. The findings of this study suggest that the information literacy and SMA information use are an important factor to improve the level of managerial performance.
