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Impact of Organization Changes on Management Accounting Practices and Firm Performance in Thailand |
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| รหัสดีโอไอ | |
| Creator | Piyanat Thunputtadom |
| Title | Impact of Organization Changes on Management Accounting Practices and Firm Performance in Thailand |
| Contributor | Boosabong Suwanna, Thantip Setan |
| Publisher | Phetchaburi Rajabhat University |
| Publication Year | 2567 |
| Journal Title | Interdisciplinary Research Review (IRR) |
| Journal Vol. | 19 |
| Journal No. | 2 |
| Page no. | 11-20 |
| Keyword | organization changes, management accounting change, management accounting practice |
| URL Website | https://ph02.tci-thaijo.org/index.php/jtir |
| Website title | Interdisciplinary Research Review (IRR) |
| ISSN | 2697-536X |
| Abstract | The purpose of this study is to examine the impact of organizational changes on management accounting practices and firm performance in Thailand. The quantitative research method was used in this research. The empirical research samples are 420 companies listed on the Stock Exchange of Thailand that have changed during 2014–2021, excluding all the firms in financial institution sectors, fund sectors, rehab sectors, and estate sectors. The results were analyzed by multiple regression analysis. The research findings suggest that implementing organizational changes is related to the adoption of technologically advancement and organizational strategies, which have a significant beneficial effect on the adoption of new management accounting practices. Conversely, the research found that the competitive environment had a little positive influence on management accounting methods. Nevertheless, changes in management accounting systems have a significant and positive effect on performance. |
