학술논문
Integrated Performance Measurement as a Strategic Management Accounting Approach: A Case of Beverage Businesses in Thailand
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- 영문명
- 발행기관
- 한국유통과학회
- 저자명
- Kornchai PHORNLAPHATRACHAKORN Jindarat PEEMANEE
- 간행물 정보
- 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.8, 247~257쪽, 전체 11쪽
- 주제분류
- 경제경영 > 경제학
- 파일형태
- 발행일자
- 2020.08.30
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국문 초록
영문 초록
This study aims to examine the effects of integrated performance measurement on firm success of beverage businesses in Thailand. Integrated performance measurement;organizational commitment;organizational citizenship behavior;and firm success are the main variables of the study. In this study;all 653 beverage businesses from Department of Business Development;Ministry of Commerce;Thailand are the samples of the study. The data collection was provided during February - April;2016. A mail survey procedure via questionnaire was used for data collection. 163 responses were received. Of the surveys completed and returned;159 were usable. The structural equation model (SEM) is conducted to examine the effects of integrated performance measurement on organizational commitment;organizational citizenship behavior and firm success. The results show that integrated performance measurement positively influences organizational commitment;organizational citizenship behavior and firm success. Organizational commitment positively affects both organizational citizenship behavior and firm success while organizational citizenship behavior positively impacts firm success. In summary;integrated performance measurement as a strategic management accounting approach is a key determinant of firms’ business outcome. Firms need to support their resources and capabilities in developing;implementing;utilizing;and maintaining integrated performance measurement. Potential discussion;conclusion;and suggestions and directions for future research are highlighted.
목차
1. Introduction
2. Literature Review and Hypotheses Development
3. Research Methods
4. Results and Discussion
5. Contributions and Directions for Future Research
6. Conclusion
References
키워드
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