Possibility Affirmations of the Factors Affecting the Financial Effectiveness of Managerial Accounting Information of Small and Medium Enterprises of Para Rubber Industry
Article Sidebar
Main Article Content
Abstract
The purpose of this research was to affirm the possibility of the Relational Model of the factors affecting
the financial effectiveness of managerial accounting information of small and medium enterprises of Para
rubber industry in Thailand. The research was a qualitative research type using the In-Depth Interview of Semi-
Structured Interviews towards accounting and financial executives of the Para rubber industry for 10 persons
as the representatives from each region and the other 10 persons from the government sectors.The data was
analyzed by using descriptive statistics to reduce the data, and the index data was given as percentage. The
research results revealed that the Model had the possibility and validity according to the authentic conditions
of performance. Furthermore, the research focused on the personnel factor, and secondly was the external
factor, as well as adding the environmental change perceiving factor, information users’ needs factor, the
parent company or organization’s policy adjustment factor, shareholders or entrepreneurs’ strategies factor,
government benefits policy factor, executives’ general characteristics factor, relationships among employees
factor, and gender factor. At the same time, the Para rubber industry tended to use the managerial accounting
information increasingly in order to support the growth rate of the Para rubber industry in the future.
Article Details
1. All articles undergo a thorough with at least three reviewers evaluating their suitability within the respective field of study, during the double-blind review.
2. The views expressed by individual authors do not represent the official views of the Editorial Boards of RMUJ: The author of each articie is responsible for all its contents.
3. The Editorial Boards do not reserve the copyrights. but proper citations need to be made.
References
ber of Thailand. 11January2018.From :www.raot.
co.th/ ewt_newsphp?nid=6023.
[2] ASEAN Knowledge Center. (2018). ASEAN News,
30 March2018.From : https://alro.go.th/-
ewtadmin/ewt/asean_data/ewt_news.
php?nid=311&filename=index.
[3] Rubber intelligence unit, Office of Industrial Eco
nomics. (2018). Export Statistics - Natural Rubber.
30 March2018.From : http://rubber.oie.go.th/
ImExThai-ByProduct.aspx?pt=ex.
[4] Ministry of industry. (2011). Master Plan for Thai
Industrial Development 2012-2574, 2 April2016.
จาก: http://www.oie.go.th/sites/default/files/at
tachments/industry_plan/National_Industrial_
Development_Master_Plan.pdf.
[5] Ahid, M. & Augustine, A. (2012). The Roles and
Responsibilities of Management Accountants in
the Era of Globalization. Global Journal of
Management and Business Research, 12(15): 42-53.
[6] Indriani, M. (2015). Interaction effect of Budgetary
Participation and Management Accounting System
on Managerial Performance: Evidence from
Indonesia. Global Journal of Business Research,
9(1) : 1-13.
[7] Moghaddam, A., Behdadfar, R. & Jalalifar, S. (2014).
The impact of culture on the relationship between
management accounting systems and managerial
performance. Report and Opinion, 6(1): 13-17.
[8] Ramdhani, D. (2014). Contextual Factors,
Management Accounting System of Design and
Managerial Performance in BantenProvince.
Indonesia : Journal Ekonomi, 23(1) : 63-93.
[9] Al-Mawali, H. (2013). Performance consequences
of management accounting system information
usage in Jordan. BEH-Business andEconomic
Horizons, 9(1): 22-31.
[10] Sohrabi, H., Talebnia, G. &Nikjoo M. (2014). The
effectiveness of management accounting system
on management performance. DAMA
International, 3(3): 613-620.
[11] Islam, J., Talukder, M. & Hu, H. (2011). theImpact of
Technology, Job Complexity and Religious
Orientation on Managerial Performance. Austral
asian Accounting, Business and Finance Journal,
5(4): 19-42.
[12] Gurendrawati, E., Murdayanti, Y. &Putri, A. G.
(2014). The Impact Of Information Technology,
Management Accounting System Characteristics,
and Locus Of Control To The Managerial Perfor
mance In The Telecommunication Service
Companies. Integrative Business Economic, 3(3):
357-366.
[13] Stahl, B. C. (2013). Virtual suicide and other ethical
issues of emerging information technologies.
Science Direct, 50 : 35-43.
[14] Cadez,S.&Guilding,C.(2008). Anexploratory
in vestigation of an integrated contingency model
of strategic management accounting. Accounting,
Organizations and Society, 33,: 836-863.
[15] Chung, S. (2009). The Impact of Strategy Type on
the Relationships among Broad Scope
Management Accounting System, Job Information
Perceptions, and Managerial Performance. Chiao
Da Management Review, 29(2) : 47-82.
[16] Astuty, W. (2015). An Analysis of the Effects on
Application of Management Accounting
Information Systems and Quality Management
Accounting Information. Information Management
and Business Review, 7(3) : 80-92.
[17] Din, B. H. & Habibullah, M. S. (2015). Theadoption
of performance measures and management ac
counting system in enhancingmanagerial per
formance in Malaysian local government.
Malaysian Journal of Society and Space, 11(13) :
24-35.
[18] Yothin Saweangdee. (2018). Mixed Research:
Design of Population and Social Research.
Teaching Materials : Institute for Population and
Social Research. Bangkok : Mahidol University.
[19]MaikularbPurisarn. (2013). Qualitative Research
Methodology. College of Asian Scholars Journal,
3(1), 8-22.
[20] MonwiphaPhadungsith. (2005). Culture and the
Concept and Practice of Accounting Management.
Journal of Accounting Profession, 1(1), 20-31.
[21] KodchakornChareomkarnjana. (2014). Management
Accounting. 5th ed. Bangkok :VIN PRINTING CO.,
LTD.
[22] Gul, F. A., Glen, W. & Huang, A. R. (1993).
The Effects of Environmental Uncertainty,Computer
Usage, and Management Accounting Systems on
Small Business. The Journal of Small Business
Finance. 2(3), 251-271.
[23] Monwipha Phadungsith. (2011). Cost Accounting.
2nd ed. Bangkok :Engineering Group.
[24] Somboon Kumarn and Thitinan Kumarn. (2014).
Preferable Characteristic Of Accountants By
Enterprises In Nan Province. Journal of
Srinakharinwirot Research and Development,
6(12), 122-137.
[25] Akanmanee Leeyachai and NakKulis. (2013).
Factors and the Insurgency in 3 Southern
Provinces Impacting on Using Service of
Small-sized Hotel in Muang District, Yala Province.
Srinakharinwirot Business Journal (SBJ), 4(2),
18-40.
[26] Boonyarid Buarabut. (2015). Study and
Development of Participatory Management of
Smoked Rubber Sheet House of Wang Saem Rub
ber Fund Cooperative Limited and Wang Prom
Rubber Fund Cooperative Limited Chanthaburi
Province. Thesis M. Eng. (Engineering
Management). Chantaburi : Rambhai Barni
Rajabhat University.
[27] Komchadluekdodnet. (2017). Rubber Authority of
Thailand Promote State Policy to Increase the
Use of Rubber in The Country Continuously in
2018, 6 January 2018. From :www.komchadluek.
net/news/agricultural/289186.
[28] The Thailand Research Fund). (2015). Rubber
Research for the Benefit. 6 January2018. From
:www.trf.or.th/ index php?Option=com_conten
t&view=article&id=6272:2015-02-11080200&catid
=22&Itemid=217&option=com_content&vi
ew=article&id=6272:2015-02-11-08-02-00&catid
=22&Itemid=217.
[29] NaphanonHomsud. (2016). Small Business
Management. 6 January 2018. From;www.info.ms.
su.ac.th/sums01/PDF04/32_20161121___.pdf.
