The Effects of Strategic Accounting Information System on Balanced Scorecard Performance: An Empirical Investigation of Four and Five Star Hotel in Thailand


  • Anucha Puttikunsakon Faculty of Administrative Science Kalasin University
  • Palawee Puttikunsakon Faculty of Administrative Science Kalasin University


Strategic accounting information system, Service cost management, Competitor management, Customer management, Balance scorecard


This research aims to test the effects of strategic accounting information systems (SAIS) on the balanced scorecard performance of four and five and star hotel businesses in Thailand by applying the concept of contingency theory. The questionnaire was a tool used for data collection from executive accountants at   
118 four and five star hotels businesses in Thailand. Research hypothesis testing using multiple correlation analysis and multiple regression analysis. The results show that SAIS in the dimension of competitor management has a significant positive effect and correlation on BSC performance of the customer perspective, and SAIS in the dimensions of customer management has a significant positive effecting and correlation on BSC performance in all aspects include the financial perspective, customer perspective, internal process perspective, and learning and growth perspective. However, SAIS in the dimensions of service cost management has no significant positive effect and correlation on BSC performance. The result of the study aimed at hotel business executives to recognize the importance and benefits of using accounting information systems in strategic organizational management can create a superior data advantage that leads to building strong business competitiveness and achieving balanced scorecard performance.


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How to Cite

Puttikunsakon อ. ., & Puttikunsakon ป. . (2021). The Effects of Strategic Accounting Information System on Balanced Scorecard Performance: An Empirical Investigation of Four and Five Star Hotel in Thailand. Journal of Accountancy and Management, 13(4), 148–164. Retrieved from



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