Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation

This study aims to compare the influence of transformational and transactional leadership on psychological safety. In addition, it examines the effect of psychological safety on the scope of balanced scorecard (BSC) implementation through knowledge sharing behaviour. This study uses a 2 x 2 between-...

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Main Authors: Siti Rodiah, Ertambang Nahartyo
Format: Article
Language:English
Published: Universitas Muhammadiyah Yogyakarta 2019-01-01
Series:Journal of Accounting and Investment
Subjects:
Online Access:https://journal.umy.ac.id/index.php/ai/article/view/4539
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author Siti Rodiah
Ertambang Nahartyo
author_facet Siti Rodiah
Ertambang Nahartyo
author_sort Siti Rodiah
collection DOAJ
description This study aims to compare the influence of transformational and transactional leadership on psychological safety. In addition, it examines the effect of psychological safety on the scope of balanced scorecard (BSC) implementation through knowledge sharing behaviour. This study uses a 2 x 2 between-subjects experimental design and independent t-test to test Hypotheses 1 and 2. Hypotheses 3 and 4 use hierarchical regression. To answer the questions in this study, the researchers conducted experiments with Master of Accounting and Master of Economics Development students at the Faculty of Economics and Business, Gadjah Mada University. The results of the hypothesis testing in this study support Hypotheses 1, 2 and 3, while Hypothesis 4 is not supported because it does not meet the requirements of mediation testing.
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spelling doaj.art-e67c3cc703a74715bf9fd6f7af02de5d2022-12-21T19:48:40ZengUniversitas Muhammadiyah YogyakartaJournal of Accounting and Investment2622-38992622-64132019-01-01201234010.18196/jai.20011062965Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) ImplementationSiti Rodiah0Ertambang Nahartyo1Universitas Muhammadiyah RiauUniversitas Gadjah MadaThis study aims to compare the influence of transformational and transactional leadership on psychological safety. In addition, it examines the effect of psychological safety on the scope of balanced scorecard (BSC) implementation through knowledge sharing behaviour. This study uses a 2 x 2 between-subjects experimental design and independent t-test to test Hypotheses 1 and 2. Hypotheses 3 and 4 use hierarchical regression. To answer the questions in this study, the researchers conducted experiments with Master of Accounting and Master of Economics Development students at the Faculty of Economics and Business, Gadjah Mada University. The results of the hypothesis testing in this study support Hypotheses 1, 2 and 3, while Hypothesis 4 is not supported because it does not meet the requirements of mediation testing.https://journal.umy.ac.id/index.php/ai/article/view/4539leadership stylepsychological safetyknowledge sharing behaviourbalanced scorecard (bsc)
spellingShingle Siti Rodiah
Ertambang Nahartyo
Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation
Journal of Accounting and Investment
leadership style
psychological safety
knowledge sharing behaviour
balanced scorecard (bsc)
title Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation
title_full Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation
title_fullStr Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation
title_full_unstemmed Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation
title_short Knowledge Sharing Behaviour: the Effect of Psychological Safety on Balance Scorecard (BSC) Implementation
title_sort knowledge sharing behaviour the effect of psychological safety on balance scorecard bsc implementation
topic leadership style
psychological safety
knowledge sharing behaviour
balanced scorecard (bsc)
url https://journal.umy.ac.id/index.php/ai/article/view/4539
work_keys_str_mv AT sitirodiah knowledgesharingbehaviourtheeffectofpsychologicalsafetyonbalancescorecardbscimplementation
AT ertambangnahartyo knowledgesharingbehaviourtheeffectofpsychologicalsafetyonbalancescorecardbscimplementation