The Effects of Managerial Accounting Data Quality and Managerial Accounting Information on Hotel Performance in the Cha-Am and Hua Hin Area
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Abstract
The purpose of this study is to explore the effect of managerial accounting data quality and managerial accounting information to the organization. This research uses both qualitative and quantitative methods. Data were collected by using an interview form to 55 accounting managers and administrators and questionnaire to 275 accounting employees of from 55 hotels. Qualitative data were analyzed using descriptive statistics and percentage techniques, and were explained in tables. Quantitative data were analyzed in terms of arithmetic mean and standard deviation. Hypothesis testing was conducted using Pearson’s correlation coefficient.
Finding are follows: Most of managers (≥70 percent) viewed that all of managerial accounting data quality and managerial accounting information had effect on the performance of organization. And accounting employees viewed that all aspects of managerial accounting quality data and managerial accounting information namely; data quality, usefulness, accuracy, accessibility, high quality information and managerial accounting information were vastly usable and had effect on work performance of organization at the statistically significant level of .05.
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Academic articles, research articles, and book reviews in the Ph.D. in Social Sciences Journal are author’s opinions, and not the publisher’s, and is not the responsibility of the Ph.D. in Social Sciences Journal Philosophy Association, Ramkhamhaeng University. (In the case that research is done on human, the researcher has to be trained in Ethics for Doing Research on Human Training and has to produce the evidence of the training).
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