The Perfect Mediator Variable Roles of Using Management Accounting Practices in Improving the Business Management Quality of Hotel Business Establishments on Koh Samui
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Abstract
The purpose of this study was to demonstrate a new contribution of the perfect mediator variable roles of using management accounting practices (MAPs) by a combination of traditional techniques (i.e., costing systems, budgeting systems, and performance evaluation systems) and modern techniques (i.e., decision support systems and strategic management accounting). The scope of using MAPs results in a contemporary technique suitable for the situation to help improve the business management quality perfectly to increase the level of organizational performances of the hotel business establishments on Koh Samui under the theoretical framework of situation management or contingency theory. The tool for data collection was a survey questionnaire which can be analyzed for a total of 211 samples.
The results 360 research hypotheses found that the perfect mediator variable roles of using MAPs in improving the business management quality only accepted 4 hypotheses: (1) External reporting had a positive impact on the positive relationship between the use of the budgeting systems and the level of non-financial performances; (2) Resource management had a positive impact on the positive relationship between the use of the budgeting systems and the level of non-financial performances; (3) Risk management had a positive impact on the positive relationship between the use of the strategic management accounting and the level of hotel business performances; and (4) Risk management had a positive impact on the positive relationship between the use of the strategic management accounting and the level of performances including all aspects.
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