ผลกระทบของการประยุกต์ใช้บัญชีบริหารและระบบไคเซ็นที่มีต่อผลการดำเนินงาน ของวิสาหกิจขนาดกลางและขนาดย่อม (SMEs)
Year: 2023
Type: article
Abstract: This study aims at studying (1) the effects of managerial accounting practices on the performances (2) the effects of Kaizen system on performances, and (3) the effects of managerial accounting practices combined with Kaizen system on performances. The study gathered data by a questionnaire survey from owners and managers of 400 SMEs in Thailand then analyzed the data by multiple regression techniques. The findings show that (1) management accounting practices have positive effects on performances, (2) Kaizen system have positive effects on performances, and (3) managerial accounting practices combined with Kaizen system have positive effects on performances. The study conclusion emphasized the importance of improving managerial accounting practice and Kaizen system and suggested guidelines to improve the combinations of managerial account practices and kaizen practices environment that can promote performances of SMEs.
Institution: Sripatum University
Language: Thai
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215535467