The Influences of Strategic Management Accounting Effectiveness and Operational Quality of Thai-Listed Companies
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Abstract
The purposes of this research were to study the influence of strategic management on accounting effectiveness and operational quality. A questionnaire was used as a tool for collecting data from 117 Thai-listed companies, selected by the purposive sampling method. The statistics used for data analysis, for determining the relationship between variables and the dependent variable, were Pearson’s correlation coefficient. Multiple regression analysis was used to test the hypothesis. Results revealed that the strategic management accounting effectiveness in terms of resource allocation excellence, managerial information reliability, cost-benefit quality, and mastering strategic management had a positive relationship and a significantly positive impact on operational efficiency. Therefore, strategic management accounting effectiveness is strongly important to the operational quality of Thai-listed companies. The administration of management team focuses on strategic management accounting effectiveness to improve the operational structure of the organization leading to enhanced operational quality.
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