Factors Influencing Change in Management Accounting Systems in Thailand

Abstract

     This paper aims to study and predict factors influencing change in management accounting systems of firms listed on the Stock Exchange of Thailand (SET) in the period of 1998-2007. Factors that were expected to associate with change in management accounting systems were intensity of competition, technological change and organizational capacity to learn. This study used questionnaires as a research instrument. They were sent to 479 firms listed on the SET and response rate was 20.88 percent. Collected data were analyzed by Pearson product moment correlation coefficient for testing the hypothesis and by stepwise multiple regression analysis for predicting factors. This research found that change in management accounting systems were associated with organizational capacity to learn (internal factor), intensity of competition and technological change (external factors) and organizational capacity to learn was only efficient factor influencing change in management accounting systems in Thailand.