Strategic Management Accounting Techniques and Organizational Sustainable Performance: Evidence from Industrial Estates in Rayong Area, Thailand

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Anucha Thapayom


This study aims at investigating the relationships among strategic management accounting techniques, organizational competitiveness and organizational sustainable performance. Organizational competitiveness is also hypothesized to be a mediator of the research relationships. Strategic management accounting techniques comprises of strategic costing, strategic planning, control and performance measurement, strategic decision making, competitor accounting and customer accounting. In this study, 148 businesses in industrial estates in Rayong are the samples of the study. The results indicate that strategic planning, control and performance measurement, competitor accounting and customers accounting have a significant positive relationship with organizational competitiveness and organizational sustainable performance. Likewise, organizational competitiveness has an important positive association with organizational sustainable performance. For testing the mediating effects of the research relationships, organizational competitiveness is the mediator of the strategic planning, control and performance measurement-organizational sustainable performance relationships, the competitor accounting-organizational sustainable performance relationships and the customers’ accounting-organizational sustainable performance relationships. Accordingly, executives of firms need to develop, implement and improve strategic planning, control and performance measurement, competitor accounting and customers accounting in order to create their organizational competitiveness and generate organizational sustainable performance by investing in appropriate valuable resources to support these techniques aspects. Theoretical and managerial contributions, conclusion and suggestions and directions for future research are highlighted.


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