Impact of Organization Changes on Management Accounting Practices and Firm Performance in Thailand
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Abstract
The purpose of this study is to examine the impact of organizational changes on management accounting practices in Thailand. The quantitative research methods used in this research and the empirical research samples are 420 listed companies from 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, and the results are analyzed by multiple regression analysis.
The findings of the research showed that the impacts of organizational changes are related to technologically advanced and organizational strategies, which have a significant positive impact on changes in management accounting practices. (β2 =0.119, p < 0.05), β3=0.465, p <0.01). On the other hand, the research showed that the competitive environment has only insignificantly positive impacts on management accounting practices.
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