Influences of strategic management accounting on firm profitability of information and communication technology businesses in Thailand

Kornchai Phornlaphatrachakorn

International Journal of Business Excellence, 2019, vol. 17, issue 2, 131-153

Abstract: The objective of this study is to examine the influences of strategic management accounting on firm profitability of information and communication technology businesses in Thailand. In this study, 194 information and communication technology businesses in Thailand are the samples of the study. Interestingly, strategic costing significantly leads to information richness and goal achievement while strategic performance measurement importantly relates to organisational excellence. Next, strategic decision-making critically links to information richness, organisational excellence, goal achievement, and firm profitability; competitor accounting explicitly affects information richness; and customer accounting efficiently influences organisational excellence, goal achievement and firm profitability. Lastly, information richness is significantly related to organisational excellence, goal achievement and firm profitability while organisational excellence and goal achievement are importantly linked to firm profitability. In summary, strategic management accounting is a key source of competitive advantage and performance.

Keywords: strategic management accounting; strategic costing; strategic performance measurement; SP; strategic decision-making; SD; competitor accounting; customer accounting; information richness; organisational excellence; goal achievement; firm profitability; Thailand. (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=97540 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbexc:v:17:y:2019:i:2:p:131-153

Access Statistics for this article

More articles in International Journal of Business Excellence from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().