The Effect of Digital Management Accounting Capability on the Sustainable Organizational Success of Thai-Listed Firms
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Abstract
This research attempts; 1) to investigate the effects of digital management accounting capability on sustainable organizational success; 2) to investigate the effects of proactive business vision, organizational resource readiness, modern accounting systems, digital technology growth, and intense competitive forces on digital management accounting capability; 3) to examine the moderating effects of digital transformation and employee learning on the antecedent-digital management accounting capability research relationship. Data were collected via a questionnaire from 169 listed firms on the Stock Exchange of Thailand and analyzed using descriptive statistics, content analysis, and statistical regression. The findings reveal a significant positive association between digital management accounting capability and sustainable organizational success. Proactive business vision, modern accounting systems, and intense competitive forces all have a significant impact on digital management accounting capability. Additionally, digital transformation and employee learning can potentially moderate these relationships, enhancing the understanding of the factors driving digital management accounting capability.
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