Main Article Content
This study aims to investigate the influence of success factors on strategic quality management costing (SQMC).This study proposes a conceptual framework with contingency theory. The ISO 9000 manufacturing firms in Thailand were selected as the sample. A questionnaire was used for collecting the data. There were 195 accounting executives returned the questionnaire and participated in the study. The results of the study showed that long-term vision and proactive accounting practice have a positive influence on strategic quality management costing. This study provides a better understanding of how the firm can encourage SQMC. Thus, the findings confirm and recommend that firms should focus on success factors which include long-term vision and proactive accounting practice in order to achieve effective implementation of the SQMC. Moreover, directions for future research are provided.
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Abdel-Kader, M. and Luther, R. (2008). The impact of firm characteristics on management accounting practices:
A UK-based empirical analysis. The British Accounting Review. 40(1): 2-27.
Akenbor, C. O. (2014). An accounting reflection of quality cost and customer satisfaction of health products in Nigeria.
Journal of Business and Retail Management Research. 8(2): 42-53.
Alleyne, P. and Weekes, M. D. (2011). An exploratory study of management accounting practices in manufacturing
companies in Barbados. International Journal of Business and Social Science. 2(9): 49-58.
Andersson, T., C., Haslam, E. Lee. and Tsitsianis, N. (2008). Financialization directing strategy. Accounting Forum.
Armstrong, J. S. and Overton, T.S. (1977). Estimating non-respons bias in mail surveys. Journal of Marketing Research.
Aulakh, P. S., Rotate, M. and Teegen, H. (2000). Export strategies and performance of firms from emerging economies:
Evidence from Brazil, Chile, and Mexico. Academy of Management Journal. 43(3): 342-361.
Baines, A. and Langfield, S. K. (2003). Antecedents to management accounting change: A structural equation approach.
Accounting, Organizations and Society. 28(7): 675-698.
Baldvinsdottir, G., Mitchell, F., and Nørreklit, H. (2010). Issues in the relationship between theory and practice in
management accounting. Management Accounting Research. 21(2): 79-82.
Burns, J. and Scapens, R. W. (2000). Conceptualizing management accounting change: An institutional framework.
Management Accounting Research. 11(1): 3-25.
Buysse, K. and Verbeke, A. (2003). Proactive environmental strategies: A stakeholder management perspective.
Strategic Management Journal. 24(5): 453-470.
Chaikambang, C., Ussahawanitchakit, P. and Boonlua, S. (2012). Strategic cost management and goal achievement:
Evidence from food businesses in Thailand. International Journal of Business Strategy. 12(4): 1-30.
Chen, C. J. and Huang, J. W. (2009). Strategic human resource practices and innovation performance: The mediating
role of knowledge management capacity. Journal of Business Research. 62(1): 104-114.
Chin-Keng, T. (2011). A review on constructs of the practices of quality management. African Journal of Business
Management. 5(23): 9787-9793.
Cinquini, L. and Tenucci, A. (2010). Strategic management accounting and business strategy: A loose coupling? Journal
of Accounting & organizational change. 6(2): 228-259.
Cloud, R. J. (2000). Supply chain management: New role for finance professionals. Strategic Finance. 82(2): 28-32.
Das, A., Paul, H. and Swierczek, F. W. (2008). Developing and validating total quality management (TQM) constructs
in the context of Thailand’s manufacturing industry. Benchmarking: An International Journal. 15(1): 52-72.
Das, S. R. and Joshi, M. P. (2011). Process innovativeness and firm performance in technology service firms. The effect
of external and internal contingencies. IEEE Transactions Engineering Management. 99: 1-14.
Delmotte, J. and Sels, L. (2008). HR outsourcing: threat or opportunity? Personnel Review. 37(5): 543-563.
Easton, G. S., and Jarrell, S. L. (1998). The effects of total quality management on corporate performance: an empirical
investigation. The Journal of Business. 71(2): 253-307.
Eiadat, Y., Kelly, A., Roche, F. and Eyadat, H. (2008). Green and competitive? An empirical test of the mediating
role of environmental innovation strategy. Journal of World Business. 43(2): 131-145.
Fanelli, A., Misangyi, V. F. and Tosi, H. L. (2009). In charisma we trust: The effects of CEO charismatic visions on
securities analysts. Organization Science. 20(6): 1011-1033.
Feng, M. and Li, C. (2009). Internal control and management guidance. Journal of Accounting and Economic.
Foley, K. (2005). Meta-Management: a stakeholder/quality management approach to whole-of-enterprise
management. SAI Global, Sydney.
Foster, R. D. and Akdere, M. (2007). Effective organizational vision: Implications for human resource development.
Journal of European Industrial Training. 31(2): 100-111.
Garstenauer, A., Blackburn, T. and Olson, B. (2014). A knowledge management based approach to quality management
for large manufacturing organizations. Engineering Management Journal. 26(4): 47-58.
Hakansson, H. and Lind, J. (2004). Accounting and network coordination. Accounting Organizations and Society.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E. and Tatham, R. L. (2006). Multivariate Data Analysis (6th ed.).
Upper Saddle River, NJ: Pearson Prentice Hall.
Hair, J. F., Black, W. C. Babin, B. J. and Anderson, R. E. (2010). Multivariate data analysis. USA: Pearson Education
Howieson, B. (2003). Accounting practice in the new millennium: Is accounting education ready to meet the challenge?
The British Accounting Review. 35: 69-103.
Hughes, M. and Morgan, R. E. (2007). Deconstructing the relationship between entrepreneurial orientation and business
performance at the embryonic stage of firm growth. Industrial Marketing Management. 36(5): 651-661.
Ittner, C. and Larcker, D. (2001). Assessing empirical research in managerial accounting: A value-based management
perspective. Journal of Accounting and Economics. 32(1-3): 349-410.
Jayaram, J., Choon Tan, K. and Laosirihongthong, T. (2014). The contingency role of business strategy on the relationship
between operations practices and performance. Benchmarking: An International Journal. 21(5): 690-712.
Jirawuttinunt, S. and Ussahawanitchakit, P. (2011).Strategic human capital orientation and sustainable business
performance: An empirical assessment of hotel businesses in Thailand. International Journal of Strategic
Management. 11(3): 49-75.
Joshi P. L. (2001). The international diffusion of new management accounting practices: The case of India. Journal
of International Accounting, Auditing & Taxation. 10: 85-109.
Kantabutra, S. (2009). Toward a behavioral theory of vision in organizational settings. Leadership & Organization
Development Journal. 30(4): 319-337.
Kantabutra, S. and Avery, G. C. (2007). Vision effects in customer and staff satisfaction: an empirical investigation.
Leadership & Organization Development Journal. 28(3): 209-229.
Khataie, A. H. and Bulgak, A. A. (2013). A cost of quality decision support model for lean manufacturing: activitybased-
costing application. International Journal of Quality & Reliability Management. 30(7): 751-764.
Kittikunchotiwut, P. and Peemanee, J. (2013). Strategic management creativity and firm survival: An empirical
investigation of the exporting fashion accessories businesses in Thailand. Journal of Academy of Business and
Economics. 13: 87-114.
Kline, R. B. (2005). Principles and practice of structural equation modeling. New York: The Guiford Press.
Komala, A. R. (2012). The influence of the accounting managers’ knowledge and the top managements’ support on the
accounting information system and its impact on the quality of accounting information: A case of Zakat Institutions
in Bandung. Journal of Global Management. 4(1): 53-73.
Konrad, A., Steurer, R., Langer, M. E. and Martinuzzi, A. (2006). Empirical findings on business–society relations in
Europe. Journal of Business Ethics. 63(1): 89-105.
Laonamtha, U. and Ussahawanitchakit, P. (2012). Enterprise resource planning system capability and decision making
success: Evidence from Thai manufacturing businesses in Thailand. Journal of Academy of Business and
Laud, R. and Schepers, D. H. (2009). Beyond transparency: Information overload and a model for intelligibility. Business
and Society Review. 114(3): 365-391.
Lee, T. M. and Hutchison, P. D. (2005). The decision to disclose environmental information: A research review and
agenda. Advances in Accounting. 21: 83-111.
Lodhia, S. K. (2003). Accountants’ responses to the environmental agenda in a developing nation: An initial and
exploratory study on Fiji. Critical Perspectives on Accounting. 14(7): 715-737.
Lorence, D. P., and Jameson, R. (2003). Managers reports of automated coding system adoption and effects on data
quality. A National Assessment Methods Archive. 42(3): 236-242.
Mackelprang, A.W. and Nair, A. (2010). Relationship between just-in-time manufacturing practices and performance:
A meta-analytic investigation. Journal of Operations Management. 28(4): 283-302.
Mahapatra, S. K. and Narasimhan, A. D. (2012). A contingent theory of supplier management initiatives: Effects of
competitive intensity and product life cycle. Journal of Operations Management. 30(5): 406-422.
McNabb, D. E., and Sepic, F. T. (1995). Culture, climate, and total quality management: Measuring readiness for
change. Public Productivity & Management Review. 18(4): 369-385.
Nakata, C., Zhu, Z., and Izberk-Bilgin, E. (2011). Integrating marketing and information services functions: a
complementarity and competence perspective. Journal of the Academy of Marketing Science. 39(5): 700-716.
Nunnally, J. C. and I. H. Bernstein. (1994). Psychometric theory. New York: McGraw-Hill. Omar, M.K. and Murgan,
S. (2014). An improved model for the cost of quality. International Journal of Quality & Reliability
Management. 31(4): 395-418.
Ozmen, O. and Sumer, Z. H. (2011). Predictors of risk-taking behaviors among Turkish adolescents. Personality and
Individual Differences. 50(1): 4-9.
Prempree, K. and Ussahawanitchakit, P. (2012). Modern cost management strategy implementation and firm
performance: Evidence from Chemical Manufacturing Businesses in Thailand. International Journal of strategy
Management. 12(3): 1-13.
Revilla, E. and Rodriguez, B. (2011). Team vision in product development: How knowledge strategy matters.
Technovation. 31(2): 118-127.
Rollins, M., Bellenger, D. N. and Johnston, W. J. (2012). Does customer information usage improve a firm’s performance
in business-to-business markets?. Industrial Marketing Management. 41(6): 984-994.
Saraph, J.V., Benson, P. G. and Schroeder, R. G. (1989). An instrument for measuring the critical factors of quality
management. Decision Sciences. 20(4): 810-829.
Schiffauerova, A. and Thomson, V. (2006). A review of research on cost of quality models and best practices.
International Journal of Quality & Reliability Management. 23(6): 647-669.
Sedevich-Fons, L. A. (2012). Integration of quality cost and accounting practices. The TQM Journal. 24(4): 338-351.
Sharma, R., Jones, S. and J. Ratnatunga, J. (2006). The relationships among broad scope MAS, managerial control,
performance, and job relevant information. Review of accounting and Finance. 5(3): 228-250.
Shea, J. E., and Kleinsorge, I. K. (1994). TQM: Are cost accountants meeting the challenge? Strategic Finance. 75(10):
Sopida, S., Ussahawanitchakit, P. and Boonlua, S. (2012). Best internal audit practices and goal achievement
sustainability: An empirical examination of Thai listed firms. Journal of International Business and
Economics. 12(5): 40-66.
Tabachnick, B. G. and Fidell, L. S. (2000). Computer-assisted research design and analysis. Allyn& Bacon, Inc.
Thai Industrial Standards Institute (TISI). ISO 9000 certified [Online]. Available: http//www.tisi.go.th/
Ussahawanitchakit, P. (2008). Effects of environmental characteristics on earnings quality of SMEs in Thailand.
European Journal of Management. 8(1): 1-13.
Wagner, S. M., and Johnson, J. L. (2004). Configuring and managing strategic supplier portfolios. Industrial
Marketing Management. 33(8): 717-730.
Waroonkun, S. and Ussahawanitchakit, P. (2011). Accounting quality, accounting performance, and firm survival:
an empirical investigation of Thai-listed firms. International Journal of Business Research. 11(4): 118-196.
Williams, J. J. and Seaman, A. E. (2002). Management accounting systems change and departmental performance:
the influence of managerial information and task uncertainty. Management Accounting Research. 13(4):
Woods, M. (2009). A contingency theory perspective on the risk management control system within Birmingham City
Council. Management Accounting Research. 20(1): 69-81.
Yamane, T. (1973). Statistic: An Introductory Analysis. 3rd ed. New York: Harper And Row.
Yasin, M. M., Bayes, P. E. and Czuchry, A. J. (2005). The changing role of accounting in supporting the quality and
customer goals of organizations: an open system perspective. International Journal of Management. 22(3):
Zhang, Y. and Zhou, J. (2007). Audit committee quality, auditor independence, and internal control weakneses.
Journal of Accounting and Public Policy. 26(3): 300-327.
Zhou, K. Z., Brown, J. R., Dev, C. S. and Agarwal, S. (2007). The effects of customer and competitor orientations
on performance in global markets: A contingency analysis. Journal of International Business Studies.