A Review of Strategic Management Accounting Techniques in Thailand
Keywords:
Strategic management accounting, Strategic management accounting techniquesAbstract
The purpose of this study was to review the empirical studies that focused exclusively on strategic management accounting techniques (SMATs) in Thailand. A review was employed to discover the status of research and research gaps for future investigation. This study aids policymakers, practitioners, and researchers in comprehending, implementing, and researching SMATs. In reviewing the literature, the study focused on Scopus and the Thai Citation Index (TCI) databases between 2011 and 2020. The study pointed out that SMATs were not widely explored in Thailand. Costing techniques were discovered to be the most actively documented. The impact of implementing SMATs as a package on various aspects of organisational performance has received little attention in the strategic management accounting (SMA) literature. Furthermore, the roles of some potential moderating and mediation effects did not gain empirical support. Moreover, there was a dearth of research on the determinants of SMAT usage.
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