Influences of strategic management accounting on firm profitability of information and communication technology businesses in Thailand
by Kornchai Phornlaphatrachakorn
International Journal of Business Excellence (IJBEX), Vol. 17, No. 2, 2019

Abstract: The objective of this study is to examine the influences of strategic management accounting on firm profitability of information and communication technology businesses in Thailand. In this study, 194 information and communication technology businesses in Thailand are the samples of the study. Interestingly, strategic costing significantly leads to information richness and goal achievement while strategic performance measurement importantly relates to organisational excellence. Next, strategic decision-making critically links to information richness, organisational excellence, goal achievement, and firm profitability; competitor accounting explicitly affects information richness; and customer accounting efficiently influences organisational excellence, goal achievement and firm profitability. Lastly, information richness is significantly related to organisational excellence, goal achievement and firm profitability while organisational excellence and goal achievement are importantly linked to firm profitability. In summary, strategic management accounting is a key source of competitive advantage and performance.

Online publication date: Mon, 28-Jan-2019

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