Combination of Strategic Management Accounting Implementation, Organizational Culture, and Human Resource Accounting Capabilities on Sustainable Competitive Advantage: Literature Review on Thai Traditional Puppetry Businesses

Kaneko, Pitachaya; Yimruan, Sarayuth

doi:10.12778/235108618x15452373185822

Cited by 2 publications

(3 citation statements)

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“…Following this notion, this study examined the effect of strategic management accounting on business strategies. The results showed that strategic management accounting has a positive direct effect on innovation-oriented strategy and efficiency-oriented strategy, supporting H1 and H2, consistent with the reviewed literature (e.g., Kaneko and Yimruan, 2017;Turner et al, 2017) indicating that strategic management accounting is an effective approach required for executives' decision-making in determining strategic operational guidelines by looking over financial and non-financial measures.…”

Section: Discussionsupporting

confidence: 84%

“…Strategic management accounting is a dataset that executives use as an effective tool that helps executives in strategic planning, decision-making, and operations contributes to greater business efficiency (Navarro-Garcí a et al, 2016;Wajdi and Arsjah, 2019). Additionally, strategic management accounting reflects information used to develop business strategies to create competitive advantages over competitors (Kaneko and Yimruan, 2017), even during changing business situations (Panjaitan et al, 2018;YahiaMarzouk and Jin, 2022). Consequently, the implementation of strategic management accounting integrated with technological information and market data with future visions enables executives to evaluate opportunities and risks in business competition, allowing them to formulate appropriate strategies based on their resource capabilities (Stocker et al, 2021).…”

Section: Strategic Management Accounting (Sma)mentioning

confidence: 99%

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Strategic management accounting and sustainable performance: The serial mediating role of business strategies and competitiveness

Ekkaphol,

Wichitsathian

2024

J. Infras. Policy. Dev.

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The objectives of this study were to 1) examine the impact of strategic management accounting (SMA) that influences business sustainability by integrating comprehensive internal information and external business environment to formulate strategic decision-making to enhance competitiveness, and 2) investigate the serial mediating role of business strategies and competitive advantages. Data were collected from a total of 168 samples of listed companies in the Stock Exchange of Thailand and analyzed by using partial least squares structural equation model. The results showed that strategic management accounting had a positive direct impact on innovation-oriented strategy, efficiency-oriented strategy, and sustainable performance. Innovation-oriented strategy and competitiveness was found to have serial mediating effect on strategic management accounting and performance sustainability. However, both efficiency-oriented strategy and competitiveness had no serial mediating effect on strategic management accounting and sustainable performance. The implications in this present study confirm that strategic management accounting plays a significant role in determining effective business strategies; therefore, executives need to focus on related resources to foster the strategic management accounting which in turn enhances the firm’s competitiveness and sustainable performance.

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Section: Discussionsupporting

confidence: 84%

Section: Strategic Management Accounting (Sma)mentioning

confidence: 99%

Strategic management accounting and sustainable performance: The serial mediating role of business strategies and competitiveness

Ekkaphol,

Wichitsathian

2024

J. Infras. Policy. Dev.

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“…SMEs are unique business units with fewer formalities and often work with limited resources. SMEs around the globe are encountering stringent competition from other SMEs and corporate firms, and SMEs are increasingly becoming less competitive and sustainable due to a lack of resources and orientation ( Kaneko and Yimruan, 2017 ).…”

Section: Introductionmentioning

confidence: 99%

Modeling the Significance of Sustainability Orientation on the Sustainability Performance of Micro-Enterprises in an Emerging Economy

et al. 2022

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Sustainable enterprises are essential for developing economies’ progress and prosperity. Micro-enterprises (MEs) play an important role in creating jobs and actively participating in socioeconomic activities. However, little is known about how MEs use internal capabilities to achieve long-term success. This study explores the influence of the strategic orientations (i.e., sales, consumer, competitive, emotional, business, and networking) instigating the sustainability orientation. The sustainability orientation nurtures the sustainable performance of the MEs. The cross-sectional data collected from the 450 MEs with the structured interviews and samples were randomly selected from the list of MEs registered in seven districts of Kelantan, Malaysia. The collected data were analyzed with partial least square structural equation modeling (PLS-SEM). The data analysis discovered that the sale, consumer, competitive, and emotional orientation significantly impact the MEs’ sustainable orientation. The business and networking orientations insignificantly facilitate the sustainable orientation among the samples. The MEs’ sustainable orientation suggestively influences the sustainable performance among the MEs. Furthermore, the study analysis postulated a significant mediating effect of sustainable orientation among the orientations (sale, consumer, competitive, and emotional) on the MEs’ sustainable performance. Our study offers a better understanding of the RBV in the MEs and brings significant empirical evidence to attain sustainable performance with the firm’s level orientation for the MEs. The study brings forward the practical implication for business and policymakers that the MEs require internal and external support to align the business and networking orientation to harness the sustainable performance among the MEs. In the end, the study limitations and future research options are highlighted.

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Combination of Strategic Management Accounting Implementation, Organizational Culture, and Human Resource Accounting Capabilities on Sustainable Competitive Advantage: Literature Review on Thai Traditional Puppetry Businesses

Cited by 2 publications

References 0 publications

Strategic management accounting and sustainable performance: The serial mediating role of business strategies and competitiveness

Strategic management accounting and sustainable performance: The serial mediating role of business strategies and competitiveness

Modeling the Significance of Sustainability Orientation on the Sustainability Performance of Micro-Enterprises in an Emerging Economy

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