MANAGEMENT ACCOUNTING INFORMATION USAGE AND CORPORATE SUSTAINABILITY: AN EMPIRICAL ASSESSMENT OF ELECTRICAL AND ELECTRONICS BUSINESSES IN THAILAND
Keywords:
management accounting information usage (MAI usage), corporate sustainability, electrical and electronics businessesAbstract
This research aimed to test the effects and correlation of management accounting information usage (MAI usage) on corporate sustainability by applying the concept of resource advantage theory (R-A theory). The questionnaire was a tool used for data collection from 210 chief accountants of electrical and electronic businesses in Thailand. Data analysis and research hypothesis testing using multiple regression statistics with ordinary least squares method (OLS).
The results were shown that MAI usage has a significant positive effect and correlation on corporate sustainability. The primary purpose of management accounting provides information to the executives for use in planning, controlling, evaluating operations, and effective strategic decision-making. Accordingly, the appropriate management accounting information usage was the executives' most important tool to drive an organization towards the success of long-term operations and to help the firms sustainably survive under the pressure of the rapidly changing business environment.
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