THE IMPACT OF ACCOUNTING INFORMATION MANAGEMENT ON COMPETITIVE ADVANTAGE AND PERFORMANCE OF EXPORT BUSINESSES IN THAILAND

Abstract

This article is about the effects of accounting information management on performance. The study examines the relationships between accounting information management and firm performance, where competitive advantage is taken as a mediator. The data were collected from 153 chief executive officers (CEOs) who worked in Thai listed companies. The results indicate that accounting information management including value chain data analytic and enterprise resource planning analytic have a direct effect on competitive advantage. Moreover, the strong positive competitive advantage could be given higher economic of scales, as well as it can add value and increase the opportunities for firm performance. Finally, contributions and suggestions are also provided for further research.