The  effectiveness of behavioral knowledge sharing and self -efficacy on management accountant productivity: The role of stewardship theory

Frida Fanani Rohma; Nur Anita

doi:10.38043/revenue.v6i1.6064

Authors

Frida Fanani Rohma Universitas Trunojoyo Madura
Nur Anita Politeknik Negeri Bengkalis

DOI:

https://doi.org/10.38043/revenue.v6i1.6064

Keywords:

Management accountant, productivity, self-efficacy, knowledge sharing, stewardship

Abstract

This research aims to investigate the effectiveness of knowledge-sharing behavior and self-efficacy in enhancing
the productivity of management accountants. Management accountants hold a vital position in organizations as
they are responsible for managing, analyzing, and reporting both financial and non-financial information to
support strategic decision-making. Therefore, understanding the specific factors that influence their productivity
is essential. This study adopts a quantitative research method with a survey approach, involving management
accountants from various private sector organizations across Indonesia as respondents. The research findings
demonstrate that knowledge-sharing behavior significantly contributes to improving management accountants’
productivity by fostering collaboration, learning, and innovation. Furthermore, self-efficacy emerges as a critical
factor, functioning as an internal driver that enhances motivation and work performance through stronger selfregulation. This study extends previous research by focusing explicitly on management accountants, whose unique
responsibilities and performance dynamics are often overlooked in broader performance studies, thereby offering
valuable insights into both theory and practice.

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