The Causal Factors Affecting to Strategic Management Accounting of Management Accountant in Stock Exchange of Thailand in Driving Firm

Abstract

          The purposes of this research were 1) to create the status and issues of strategic management accounting of management accountants in listed companies 2) to validate effect of dependent The Causal Factors Affecting to Strategic Management accounting of management accountants in listed companies and 3) to develop model of casual relationship effect to strategic management accounting of management accountants in listed companies. This is mixed- method research that comprise of both quantitative and qualitative approach. The target sample for the quantitative approach is management accountants of companies that listed in Stock Exchange of Thailand and MAI 480 persons. The target sample for the qualitative approach is CFO of companies that listed in Stock Exchange of Thailand and MAI 10 persons. Studied factors are factors that affect to strategic management accounting of management accountants in listed companies comprise of (1) Strategic Management Accounting: SMA (2) Management Accountants' Role (3) Corporate strategy (4) Accounting Information System and (5) Organizational Performance. Tools for this research are (1) in-depth interview form for getting information to create draft model (2) interview form for analyzing descriptive information i.e. percent, standard deviation, x2, correlation, and LISREL to analyze SEM.
          The results found that Firstly, from in-depth interview CFO of companies that listed in Stock Exchange of Thailand and MAI 10 persons, we perceived draft model that comprises of (1) Strategic Management Accounting: SMA (2) Management Accountants' Role (3) Corporate strategy (4) Accounting Information System and (5) Organizational Performance. Secondly Based on statistics and indices, indicate the harmonious relationship models: an absolute suitable index. Comparative Suitable Index the Economical Suitable Index and the sufficiency of sample size index. Summarize the relationship of linear structure The results found that the fit of the model had a statistical value of chi-square, equal to 0.971, the statistical significance value equal to 0.06290 at the number of independent degrees equal to 23, and with a relative chi-square of equal to 0.042, which could interpret that the model was suitable to fit with empirical data. When considering the appropriate fit index, other values included the appropriate level index values. It had a value of 0.95. The value was equal to 0.95, both the root index of the average two of which was equal to 0.012, and the root index value of the average square of the fraction in the standard score was equal to 0.035, the research model appropriate with empirical data.