The Effect of Managerial Accounting in Decision Quality on Firm Survival in Thai Listed Company


  • Natthanan Thitiyapramote Faculty of Management Science, Lampang Rajabhat University


Managerial Accounting in Decision Quality, Planning and Budgeting,, Service cost management, Relevant Information System, Firm Survival


The purpose of this research is to investigate the effect of managerial accounting in decision quality with organization efficiency, organization competitiveness and firm survival of Thai listed company. This study used questionnaire to collected data. The research population is 778 in Thai listed firm. Sample population was random samples there were 243 respondents. The analytical methods used descriptive statistics and multiple regression analysis to test research hypotheses.

Results of this research that cost management has negative relations with organization efficiency, relevant information system has positive relations with organization efficiency, organization competitiveness and firm survival, and organization efficiency has positive effect with firm survival. It shows that the information from managerial accounting information system is important and relevant helps the firm to make the right decisions and survive in the current situation.


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How to Cite

Thitiyapramote ณ. (2021). The Effect of Managerial Accounting in Decision Quality on Firm Survival in Thai Listed Company. Journal of Accountancy and Management, 14(2), 104–124. Retrieved from



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