제공된 회계 정보량이 조직시민행동에 미치는 영향에 관한 연구

A Study on the Impact of Provided Accounting Information on the Organizational Citizenship Behavior: Focusing on the Mediating Role of Self-Efficacy

Based on the previous studies on the accounting information system, provided accounting information, organizational citizenship behavior and self-efficacy, this study hypothesized that provided accounting information increases organizational citizenship behavior self-efficacy mediates that relationship. These hypothesis are based on the behavioral approach which explains how management practice increase business performance. The result of the study, with 256 samples of hotel employees, shows that the provided accounting information positively affects organizational citizenship behavior and self-efficacy shows mediating role. This study implies that accounting information system has to be implemented focusing not only on the system itself but also on the amount of accounting information provided and that information makes the employee have self efficacy which, in turn, increase organizational citizenship behavior.