Effect of Accounting Information Quality on Decision-Making Efficiency, Total Quality Management and Corporate Success in Automobile Manufacturing and Exporting Companies
Keywords:
Accounting Information Quality, Decision-Making, Total Quality Management, Success of CompaniesAbstract
The purposes of this research were to examine: the indirect effect of accounting information
quality on the corporate success through decision-making efficiency and total quality management, and the
direct effect of accounting information quality on decision-making efficiency and total quality management
of automobile manufacturing and exporting companies. A total of 310 management level of automobile
manufacturing and export companies were chosen and gathered as the sample in the study.
The results of the Ordinary Least Squares (OLS) regression revealed that accounting information
quality, which composed of on time, relevant decision making, and faithful representation aspects,
were positively related to companies’ decision-making efficiency and company achievement. In addition,
the accounting information quality aspect and the relevant and faithful representation in a simple format
aspect were positively related to total quality management and company achievement. The result of the
study can be the guideline for management level of automobile manufacturing and export companies for
initiating decision-making efficiency and total quality management skills. Moreover, management level of
automobile manufacturing and export companies should pay attention to the on time aspect; and the
relevant and faithful representation in a simple and understandable format aspect, which play a major
role of being positive related to total quality management and company achievement of automobile
manufacturing and export companies.
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