นวัตกรรมการบัญชีบริหารและความสำเร็จของธุรกิจ ISO 9001 ในประเทศไทย
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พ.ย. 7, 2018
คำสำคัญ:
Managerial Accounting Innovations Corporate Competitive Business Effectiveness Firm Success
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บทคัดย่อ
การวิจัยครั้งนี้มีวัตถุประสงค์เพื่อทดสอบผลกระทบเชิงบวกของมิติแต่ละด้านของนวัตกรรมการบัญชีบริหาร ได้แก่ มิติการวัดผลการดำเนินงานแบบบูรณาการ มิติการบริหารต้นทุนเชิงกลยุทธ์ มิติการบริหารแบบควบคุมคุณภาพ และมิติระบบการควบคุมทางการบริหารกับการแข่งขันของธุรกิจ ประสิทธิภาพของธุรกิจและความสำเร็จของกิจการของธุรกิจ ISO 9001 ในประเทศไทย โดยใช้แบบสอบถามเป็นเครื่องมือในการเก็บรวบรวมข้อมูล ประชากร ได้แก่ ธุรกิจที่ได้รับการรับรองมาตรฐาน ISO 9001 จำนวน 3,106 ราย ขนาดกลุ่มตัวอย่างใช้วิธีการสุ่มอย่างง่าย จำนวน 1,775 ราย ได้รับตอบกลับจำนวน 153 ราย และวิเคราะห์ข้อมูลโดยใช้โปรแกรมสำเร็จรูปทางสถิติ ได้แก่ การแจกแจงความถี่ ค่าร้อยละ ค่าเฉลี่ย ค่าเบี่ยงเบนมาตรฐาน และการวิเคราะห์การถดถอยพหุคูณ เพื่อตอบสมมุติฐานของการวิจัย
ผลการวิจัยพบว่า 1) มิติด้านการวัดผลการดำเนินงานแบบบูรณาการมีผลกระทบเชิงบวกต่อความสำเร็จของธุรกิจ
(9= 0.284, P< .01) 2) มิติการบริหารแบบควบคุมคุณภาพมีผลกระทบเชิงบวกต่อประสิทธิภาพของธุรกิจ (
7= 0.366, P< .01) 3) มิติด้านระบบการควบคุมทางการบริหารมีผลกระทบเชิงบวกต่อการแข่งขันของธุรกิจ (
4= 0.554, P< .01) ประสิทธิภาพของธุรกิจ (
8= 0.373, P< .01) และความสำเร็จของธุรกิจ (
12= 0.446, P< .10) และ 4) การแข่งขันของธุรกิจและประสิทธิภาพของธุรกิจมีผลกระทบเชิงบวกกับความสำเร็จของธุรกิจ (
13 = 0.176, P < .10;
14= 0.489, P< .01)
Article Details
รูปแบบการอ้างอิง
ฐิติยาปราโมทย์ ณ. (2018). นวัตกรรมการบัญชีบริหารและความสำเร็จของธุรกิจ ISO 9001 ในประเทศไทย. วารสารเทคโนโลยีภาคใต้, 11(2), 161–170. สืบค้น จาก https://so04.tci-thaijo.org/index.php/journal_sct/article/view/97222
ประเภทบทความ
บทความวิจัย
- ผู้เขียนต้องยินยอมปฏิบัติตามเงื่อนไขที่กองบรรณาธิการวารสารกำหนด และผู้เขียนต้องยินยอมให้บรรณาธิการ แก้ไขความสมบูรณ์ของบทความได้ในขั้นตอนสุดท้ายก่อนเผยแพร่
- ลิขสิทธิ์บทความเป็นของผู้เขียน แต่วารสารเทคโนโลยีภาคใต้คงไว้ซึ่งสิทธิ์ในการตีพิมพ์ครั้งแรก โดยเหตุที่บทความนี้ปรากฏในวารสารที่เข้าถึงได้จึงอนุญาตให้นำบทความไปใช้เพื่อประโยชน์ทางการศึกษา แต่มิใช่เพื่อการพาณิชย์
เอกสารอ้างอิง
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Waweru, N. M., Hoque, Z., & Uliana, E. (2004). Management accounting change in South Africa: case studies from retail services. Accounting, Auditing & Accountability Journal, 17(5), 675-704.
Yamane, T. (1973). Statistics: An Introductory Analysis. 3rd ed. New York: Harper and Row Publication.
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Zawawi, N. H. M., & Hoque, Z. (2010). Research in management accounting innovations: an overview of its recent development. Qualitative Research in Accounting & Management, 7(4), 505-568.
Abernethy, M. A., & Bouwens, J. (2005). Determinants of accounting innovation implementation. Abacus, 41(3),
217-240.
Al Omiri, M., & Drury, C. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research, 18, 399–424.
Askarany, D. (2015). Innovation of management accounting practices and techniques. igi global, p. 10, forthcoming. Available at SSRN: https://ssrn.com/abstract=2491334.
Atkinson, A. A., Banker, R. D., Kaplan, R. S., & Young, S.M. (2001). Management Accounting. Upper Saddle River, NJ: Prentice Hall.
Azhar, Z., & Abdul Rahman, I. K. (2009). Managerial performance measures in management accounting practices of Malaysian institutions of higher learning. Malaysian Accounting Review, 8(1), 37-61.
Baer, M., & Frese, M. (2003). Innovation is not enough: climates for initiative and psychological safety, process innovations, and firm performance. Journal of Organizational Behavior, 24, 45-68.
Best, J. W., & Kahn, J. V. (1993). Research in Education. (7th ed). Boston: Allyn and Bacon.
Bhasin, M. (2009). Corporate governance and transparency scenario: an empirical study of Asia. International Review of Business Research Papers, 5(6), 269-297.
Briers, M., & Chua, W. F. (2001). The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing. Accounting, Organizations and Society, 26,
237-269.
Brown, D. A., Booth, P., & Giacobbe, F. (2004). Technological and organizational influences on the adoption of activity-based costing in Australia. Accounting and Finance, 44, 329-356.
Chenhall, R. H. (2008). Accounting for the horizontal organization: A review essay. Accounting, Organizations and Society, 33, 517-550.
Damanpour, F. Y., & Gopalakrishnan, S. (1998). Theories of organizational structure and innovation adoption: the role of environmental change. Journal of Engineering and Technology Management, 15, 1-24.
Emsley, D. (2008). Different interpretations of a “fixed” concept: examining juran’s cost of quality from an actor-network perspective. Accounting Auditing & Accountability Journal, 21(3), 375-397.
Funck, E. (2007). The balanced scorecard equates interests in healthcare organizations. Journal of Accounting & Organizational Change, 3(2), 88-103.
Ghalayini, A. M., Noble, J. S., & Crowe, T. J. (1997). An integrated dynamic performance measurement system for improving manufacturing competitiveness. International Journal of Production Economics, 48, 207-225.
Gurd, B., Smith, M., & Swaffer, R. (2001) Factors impacting on accounting lag: an exploratory study of responding to TQM. The British Accounting Review, 34(3), 205-221.
Harewood, G.C., Chrysostomou, K., Himy, N., & Leong W.L. (2008). A time and motion study of endoscopic practice: strategies to enhance efficiency. Gastrointest Endose, 68, 1043-1050.
Horngren, C. T., Foster, G., & Datar, S. M. (2001). Cost Accounting: A Managerial Emphasis, Tenth Edition, Upper Saddle River (N.J.): Prentice-Hall.
Johanson, U., Skoog, M., Backlund, A., & Almqvist, R. (2006). Balancing dilemmas of the balanced scorecard. Accounting Auditing & Accountability Journal, 19(6), 842-857.
Joshi, P. L. (2001). The international diffusion of new management accounting practices: the case of India. Journal of International Accounting, Auditing and Taxation, 10(1), 85-109.
Kaplan, R. S., & Anderson, S. R. (2004). Time-driven activity based costing. Harvard Business Review, 82(11),
131-138.
Langfield-Smith, K. (1997). Management control systems and strategy: a critical review. Accounting Organizations and Society, 22(2), 207-232.
Liu, L. Y. J., & Pan, F. (2007). The implementation of activity-based costing in China: an innovation action research approach. The British Accounting Review, 39(3), 249-264.
Malina, M. A., & Selto, F. H. (2001). Communicating and controlling strategy: an empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research, 13, 47-90.
Mostafa, M. (2005). Factors affecting organizational creativity and innovativeness in Egyptian business organizations: an empirical investigation. Journal of Management Development, 24(1), 7-33.
Prasomtong, N. (2016). The causal relationship model between creative individuals innovation and creativity into an innovative enterprise with empirical data. Journal of Modern Management Science, 9(2), 49-67. [in Thai]
Pho-Kaew, B., Ussahawanitchakit, P., & Muenthaisong, K. (2011). Effect of efficiency, management control system and organizational support potential on competitiveness of apparel industry in Thailand. Journal of Accountancy and Management Mahasarakham University, 3(3), 15-27. [in Thai]
Reid, G. C., & Smith, J. A. (2000). The impact of contingencies on management accounting system development. Management Accounting Research, 11(4), 427-450.
Rogers, E. M. (2003). Diffusion of Innovations (5th ed.). New York: Free Press.
Salarzehi, H., & Kord, B. (2010). Management control system. Interdisciplinary Journal of Contemporary Research in Business, 2(6), 193–206.
Schoute, M., & Wiersma, E. (2001). The evaluation of Management Accounting Innovations: Some Methodological Issues. Amsterdam Research Center in Accounting, pp.1-26.
Sousa, F., Monteiro, I., & Pellissier, R. (2011). Methods to Improve Creativity and Innovation: the Effectiveness of Creative Problem Solving. Technology for Creativity and Innovation: Tools, Techniques and Application.
Staw, B. M., & Epstein, L. D. (2000). What bandwagons bring: effects of popular management techniques on corporate performance, reputation, and CEO Pay. Administrative Science Quarterly, 45, 523-556.
Thitiyapramote, N., Ussahawanitchakit, P., & Boonlua, S. (2016). Internal audit creativity strategy and firm performance: an empirical investigation of export gem and jewelry business in Thailand. The Journal of American Academy of Business, Cambridge, 21(1), 149-166.
Watts, T., & McNair-Connolly. (2012). New performance measurement and management control systems. Journal of Applied Accounting Research, 13(3), 226-241.
Waweru, N. M., Hoque, Z., & Uliana, E. (2004). Management accounting change in South Africa: case studies from retail services. Accounting, Auditing & Accountability Journal, 17(5), 675-704.
Yamane, T. (1973). Statistics: An Introductory Analysis. 3rd ed. New York: Harper and Row Publication.
Yazdifar, H., & Askarany, D. (2010). A comparative investigation into the diffusion of management accounting innovations in the UK, Australia and New Zealand. Research Executives Summaries Series, 5(9), Available at SSRN:https://ssrn.com/abstract=1548036.
Zawawi, N. H. M., & Hoque, Z. (2010). Research in management accounting innovations: an overview of its recent development. Qualitative Research in Accounting & Management, 7(4), 505-568.
