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The Effect of Digital Management Accounting Capability on the Sustainable Organizational Success of Thai-Listed Firms

Year: 2024

Type: article

Abstract: This research attempts; 1) to investigate the effects of digital management accounting capability on sustainable organizational success; 2) to investigate the effects of proactive business vision, organizational resource readiness, modern accounting systems, digital technology growth, and intense competitive forces on digital management accounting capability; 3) to examine the moderating effects of digital transformation and employee learning on the antecedent-digital management accounting capability research relationship. Data were collected via a questionnaire from 169 listed firms on the Stock Exchange of Thailand and analyzed using descriptive statistics, content analysis, and statistical regression. The findings reveal a significant positive association between digital management accounting capability and sustainable organizational success. Proactive business vision, modern accounting systems, and intense competitive forces all have a significant impact on digital management accounting capability. Additionally, digital transformation and employee learning can potentially moderate these relationships, enhancing the understanding of the factors driving digital management accounting capability.

Source: Rajapark Journal

Authors: Nakrong, Priyakorn, Phornlaphatrachakorn, Kornchai, Phosrichan, Nittaya, Ditkaew, Kanthana

Institutions: Nakhon Phanom University, Rajamangala University of Technology Lanna

Language: Thai

Topic: Accounting and Organizational Management

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: diamond

OpenAlex ID: W7215371012

FWCI:

Cites: 16

Cited by:

Related to: 10