RELATIONSHIP BETWEEN FACTORS AFFECTED THE STRATEGIC MANAGEMENT ACCOUNTING USAGE FOR SUCCESS OF ORGANIZATIONAL EMPIRICAL INVESTIGATION OF FOOD AND BEVERAGES CORPORATION IN THAILAND
Abstract
This study aims 1) to study the relationships among strategic types and strategic management accounting (SMA) usage contingency framework 2) to study the relationships among decentralization organizational characteristics and strategic management accounting (SMA) usage contingency framework 3) to study the relationships among accountant participation in strategic decision making and strategic management accounting (SMA) usage contingency framework and 4) to study the relationships among strategic management accounting (SMA) usage and success of organizational contingency framework. Here, 384 accounting manager of food businesses in Thailand. The regression analysis in employed to examine hypothesis. The results shows that 1) strategic management accounting (SMA) usage is greater in prospector strategy than in defender strategy of food businesses in Thailand, 2) decentralization organizational characteristics have a significant positive association with strategic management accounting (SMA) usage of food businesses in Thailand, Moreover, size have a no significant positive association with strategic management accounting (SMA) usage of food businesses in Thailand. 3) accountant Participation in Strategic Decision Making have a significant positive association with strategic management accounting (SMA) and 4) strategic management accounting (SMA) usage have a significant positive association with success of organizational of food businesses in Thailand.
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