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The Relationship between Strategic Management Accounting Information Usage, Environmental Uncertainty and Nationality of Director of Manufacturing Enterprises in Thailand

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Document pages: 14 pages

Abstract: Dynamic business environments have causedintensified information in order to make decisions. Advanced managementaccounting techniques which have the potential for a more strategic role areused as a tool to facilitate successful organizational reforms to survivethrough rapid changes. This study aims to investigaterelationships between strategic management accounting (SMA) information usage,environmental uncertainty (EU) and nationality of director (ND) usingcontingency theory. Based on Cadez and Guilding’s (2008) framework, sixteenstrategic management accounting techniques were classified into five categories: costing, planning, control andperformance measurement, strategic decision-making, competitor accounting andcustomer accounting. Questionnaires wereemployed for data collection from 217 manufacturing enterprises in Thailand selected by purposivesampling. The results show that managers increasingly require SMAinformation to calculate product and service costs, to plan control andperformance measures, to evaluate competitor performance and assess individualcustomer profitability under environmental uncertainty situations. In addition,Thai chief executive officers trend to use SMA information for strategic decision-makingand market competitions less than non-Thai ones. This study contributes toexisting knowledge by enhancing our understanding of the relationships betweenSMA information usage, EU and ND in Thailand. Executives can effectivelyutilize the advantages of SMA information usage in order to gain sustainablecompetitive advantage.

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