The Strategic Role of Accounting Management in Enhancing Community Enterprise Competitiveness: An Integration of RBV and Contingency Theory
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Abstract
Accounting management plays a strategic role in enhancing the competitiveness of community enterprises by preparing and managing financial records, including statements, costs, profits, income, expenses, and production-sales data, to generate income and support economic growth. This study investigates the role of entrepreneurial accounting management in community business operations, integrating planning, accounting management, human resource management, directing, controlling, and potential & competitiveness, to strengthen sustainable competitiveness. A mixed-methods approach was applied, including qualitative document reviews and interviews with key informants, and quantitative surveys using structured questionnaires. Confirmatory Factor Analysis (CFA) was conducted to validate the relationships among all factors, showing significant consistency with empirical data at the 0.05 level. The study provides guidelines for enhancing competitiveness through strategic management of customer markets, products and services, value chains, resources, partnerships, and leveraging scale and scope advantages, in line with the Resource-Based View (RBV) and Contingency Theory.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
บทความที่ได้รับการตีพิมพ์จะเป็นลิขสิทธิ์ของวารสารวิชาการสังคมมนุษย์
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