The Influences of Strategic Management Accounting Effectiveness on Firm Value of Thai Listed Companies
Keywords:
Effectiveness, Strategic Management Accounting, Firm ValueAbstract
The environment of running a business that facing with high competitions of large companies need to build strategic management accounting effectiveness to add more value and advantage for firm value. This study aimed to investigate the influences of strategic management accounting effectiveness on firm value of Thai listed companies. The researcher sent questionnaires through post office and received the respondents from 118 accounting executives. The multiple regression was analyzed. The results found that the strategic management accounting effectiveness toward resource allocation excellence, managerial information reliability, cost-benefit quality and mastering strategic management have significantly positive influence on the business value of listed companies in the stock exchange of Thailand. This research reflects to the importance of strategic management accounting effectiveness, which will drive firm value and strengthen the competitiveness of listed companies in the stock exchange of Thailand.
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