Managerial Accounting Innovation and Firm Success of ISO 9001 Businesses in Thailand

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Natthanan Thitiyapramote

Abstract

             The purpose of this research is to investigate the effect among each of managerial accounting innovation dimension (i.e. integration performance measurement, strategic cost management, quality control management, management control system) with corporate competitive, business effectiveness and firm success of ISO 9001 businesses in Thailand. This study used questionnaire to collected data. The research population is 3,106 ISO 9001 businesses. Sample size was 1,775 simple random samples there were 153 respondents. The analytical methods used descriptive statistics and multiple regression analysis to test research hypotheses.Results of this research that 1) integration performance measurement has positive relations with firm success (gif.latex?\beta9= 0.284, P< .01), 2) quality control management has positive relations with business effectiveness (gif.latex?\beta7= 0.366, P< .01), 3) management control system has positive effect with corporate competitive (gif.latex?\beta4= 0.554, P< .01) business effectiveness (gif.latex?\beta8= 0.373, P< .01) and firm success (gif.latex?\beta12= 0.446,
P< .10), and 4) corporate competitive and business effectiveness have positives relations with firm success (gif.latex?\beta13= 0.176, P< .10; gif.latex?\beta14= 0.489, P< .01).

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Thitiyapramote, N. . (2018). Managerial Accounting Innovation and Firm Success of ISO 9001 Businesses in Thailand. JOURNAL OF SOUTHERN TECHNOLOGY, 11(2), 161–170. Retrieved from https://so04.tci-thaijo.org/index.php/journal_sct/article/view/97222
Section
Research Manuscript

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