Antecedents of Strategic Accounting Practice Process Orientation: Empirical Evidence from Small and Medium Enterprises (SMEs) Auto Parts Businesses in Thailand

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Piyanuch Pragoddee
Sutana Boonlua
Kesinee Muenthaisong


Small and Medium Enterprises (SMEs) of an auto parts businesses are considered important for generating national revenue in Thailand. However, the industry is currently facing export competition with foreign countries specifically those ASEAN countries. Strategic accounting practice process orientation functions as an important key for businesses to successfully adjust themselves under globalization. The following variables affected the use of strategic accounting practice process capabilities of businesses. The purpose of this research was to examine the effects of antecedents on strategic accounting practice process orientation of SMEs auto parts businesses in Thailand. Data were collected by mailed survey from 106 auto parts businesses in Thailand. The statistics used for analyzing data included correlation and multiple regression. The findings indicated that accounting system effectiveness, accounting ethical orientation and stakeholder expectation had a positive effect on strategic accounting practice process orientation. Furthermore, conclusions and recommendations for future research were provided in the last section of this research.


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