Interaction Effect of Internal Factors Impact on Management Accounting Practices Usage, Management Quality and Performance of Hotel on Koh Samui
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Abstract
This study examined the interaction effects between business characteristics factor (IV1) and personal characteristics factor (IV2) on the management accounting practices usage (DV1), business management quality (DV2) and business performance (DV3) of hotels on Koh Samui under the contingency theory and signaling theory. The tool for data collection was a survey questionnaire which can be analyzed for a total of 211 samples with a computer program by using statistics in research consisting of calculating descriptive statistics and two-way analysis of variance. The results found that the interaction effects between (IV1) such as the number of years of operation (IV11), hotel star rating (IV12), number of hotel staff (IV13), and hotel annual income (IV14) with (IV2) such as position (IV21), education level (IV23), age (IV24), and work experience (IV25) had different positive effects on (DV1), (DV2) and (DV3). The results of this research focused on the interaction effects - pure type between (IV11), (IV13), (IV14) with (IV21), including between (IV13) with (IV25). This contributes to increasing perceptions of business characteristics interaction with accountant characteristics as a factor in business management that a manager signals to business owners/investors knowing their operational capabilities and future business growth opportunities.
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