Factor Determining Dynamic Management Accounting Orientation Of Food Businesses In Thailand

Abstract

               In rapidly changing business environments, developing a dynamic management accounting to respond this situation is necessary for organizations to optimize firm performance. The aim of this study was to provide evidence of the determinants of dynamic management accounting orientation by proposing the contingency theory to examine the relationships between dynamic management accounting orientation and contingent factors of the food businesses in Thailand. The results of this study were gathered via questionnaire survey based on the responses from 294 companies. Findings indicated that internal factors including best management accounting system, business intelligence competency, and market learning capability had critical determinants of dynamic management accounting orientation. The subordinate influential factors were competitive change pressure and proactive top management vision, respectively.