Contingency factors of management accounting pactices in Thailand: A selection pproach

This paper aims to investigate the certain types of management accounting practices (MAPs) that are appropriate to the specific characteristics of Thai companies. The study usessurvey method to obtain 135 responses from accounting managers of both manufacturing and non-manufacturing industries liste...

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Main Authors:	Sirinuch Nimtrakoon, Michael E. Tayles
Format:	Article
Language:	English
Published:	2010
Online Access:	http://journalarticle.ukm.my/1781/ http://journalarticle.ukm.my/1781/ http://journalarticle.ukm.my/1781/1/abstract-sirinuch-2010-1.pdf

id	ukm-1781
recordtype	eprints
spelling	ukm-17812016-12-14T06:30:14Z http://journalarticle.ukm.my/1781/ Contingency factors of management accounting pactices in Thailand: A selection pproach Sirinuch Nimtrakoon, Michael E. Tayles, This paper aims to investigate the certain types of management accounting practices (MAPs) that are appropriate to the specific characteristics of Thai companies. The study usessurvey method to obtain 135 responses from accounting managers of both manufacturing and non-manufacturing industries listed on Stock Exchange of Thailand (SET). Perceived environmental uncertainty (PEU), competitive strategy, and size were found to have impact on MAPs. Firms operating in higher PEU obtain higher benefit from both contemporary and traditional MAPs. In line with expectations, firms pursuing prospector strategies perceive higher benefit from contemporary MAPs than those pursuing defender strategies. No relationship has been found between competitive strategy and traditional MAPs. Larger firms also obtain higher benefit from both contemporary and traditional MAPs than smaller firms. The findings confirm the premise that firms’ characteristics reflected in exogenous, strategy, and endogenous variables have influence on the design of management accounting systems in organizations. In particular, prospector firms and those facing high levels of environmental uncertainty should consider increased use of contemporary MAPs. Academics and practitioners should note the continuing benefit perceived from traditional MAPs, a feature confirmed in many pieces of international research 2010 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/1781/1/abstract-sirinuch-2010-1.pdf Sirinuch Nimtrakoon, and Michael E. Tayles, (2010) Contingency factors of management accounting pactices in Thailand: A selection pproach. Asian journal of Accounting and Govermance, 1 . http://www.ukm.my/fep
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Kebangasaan Malaysia
building	UKM Institutional Repository
collection	Online Access
language	English
description	This paper aims to investigate the certain types of management accounting practices (MAPs) that are appropriate to the specific characteristics of Thai companies. The study usessurvey method to obtain 135 responses from accounting managers of both manufacturing and non-manufacturing industries listed on Stock Exchange of Thailand (SET). Perceived environmental uncertainty (PEU), competitive strategy, and size were found to have impact on MAPs. Firms operating in higher PEU obtain higher benefit from both contemporary and traditional MAPs. In line with expectations, firms pursuing prospector strategies perceive higher benefit from contemporary MAPs than those pursuing defender strategies. No relationship has been found between competitive strategy and traditional MAPs. Larger firms also obtain higher benefit from both contemporary and traditional MAPs than smaller firms. The findings confirm the premise that firms’ characteristics reflected in exogenous, strategy, and endogenous variables have influence on the design of management accounting systems in organizations. In particular, prospector firms and those facing high levels of environmental uncertainty should consider increased use of contemporary MAPs. Academics and practitioners should note the continuing benefit perceived from traditional MAPs, a feature confirmed in many pieces of international research
format	Article
author	Sirinuch Nimtrakoon, Michael E. Tayles,
spellingShingle	Sirinuch Nimtrakoon, Michael E. Tayles, Contingency factors of management accounting pactices in Thailand: A selection pproach
author_facet	Sirinuch Nimtrakoon, Michael E. Tayles,
author_sort	Sirinuch Nimtrakoon,
title	Contingency factors of management accounting pactices in Thailand: A selection pproach
title_short	Contingency factors of management accounting pactices in Thailand: A selection pproach
title_full	Contingency factors of management accounting pactices in Thailand: A selection pproach
title_fullStr	Contingency factors of management accounting pactices in Thailand: A selection pproach
title_full_unstemmed	Contingency factors of management accounting pactices in Thailand: A selection pproach
title_sort	contingency factors of management accounting pactices in thailand: a selection pproach
publishDate	2010
url	http://journalarticle.ukm.my/1781/ http://journalarticle.ukm.my/1781/ http://journalarticle.ukm.my/1781/1/abstract-sirinuch-2010-1.pdf
first_indexed	2023-09-18T19:34:18Z
last_indexed	2023-09-18T19:34:18Z
_version_	1777405167543517184

Contingency factors of management accounting pactices in Thailand: A selection pproach

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