The Relationship between Management Accounting Information System Capability and Firm Success: Evidence from Beverage Businesses in Thailand

Authors

  • Supapan Saithong-in
  • Kornchai Phornlaphatrachakorn2
  • Saranya Raksong3

Keywords:

Management Accounting Information System Capability, Strategic Positioning Effectiveness, Cost Management Efficiency, Operational Process Excellence, Firm Success

Abstract

The purpose of this research is to investigate the relationships among the dimensions of management accounting information system capability, strategic positioning effectiveness, cost management efficiency, operational process excellence, and firm success. The questionnaire was used as a research instrument to collect the data from 141 beverage businesses in Thailand. Multiple regression analysis was used to test hypotheses. Results of this research found that business management intelligence focus was the key dimension of management accounting information system capability that had a positive effect on strategic positioning effectiveness, cost management efficiency, operational process excellence, and firm success. Likewise, operational information integration orientation, cost management efficiency, and operational process excellence had a positive influence on firm success. Furthermore, accounting information technology linkage had a positive effect on operational process excellence and management information reporting competency had a positive impact on cost management efficiency.

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Published

07-10-2019

How to Cite

Saithong-in, S., Phornlaphatrachakorn2, K., & Raksong3, S. (2019). The Relationship between Management Accounting Information System Capability and Firm Success: Evidence from Beverage Businesses in Thailand. Journal of Accountancy and Management, 11(1), 76–90. Retrieved from https://so02.tci-thaijo.org/index.php/mbs/article/view/220116

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Section

Research Articles