The Effects of Being the Listed Companies on the Stock Exchange of Thailand and Its Antecedents on Perceived Firm Performance
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Abstract
This research article aims to (1) the effects of the Accounting Information Systems (AIS) on the Strategic Managerial Accounting (SMA) and Being the Listed Companies on the Stock Exchange of Thailand (BLC). (2) The effects of SMA on BLC and the Perceived Firm Performance (PFP); and studies. And (3) the effects of BLC on PFP. The technique of mixed-methods research was employed. In the qualitative research, the technique of in-depth interview was used with twelve key informants who were executives of leading companies in each industry listed on the Stock Exchange of Thailand (SET). These key informants consisted of chief executive officers, the president of an executive board, managing directors, the chairman of a board of directors, the chief director, and the chief financial and accounting officer. In the quantitative research, data were collected using a questionnaire from 572 primary level executives to higher level executives in the listed companies on SET. Data were analyzed using the Structural Equation Model (SEM) with a computer program.
Findings are as follows: (1) AIS directly affected SMA but did not directly affect BLC.
(2) SMA directly affected BLC and PFP. And (3) BLC directly affected PFP. Research findings showed that AIS did not directly affect BLC. However, AIS and SMA must be used together to affected BLC.
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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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