which were the tools for 7
planning, controlling, and implementing the corporate strategies. The results showed significant
association between business characteristic, as being ITB or Non-ITB, with almost all management
accounting techniques, except standard costing, job order costing, process costing, and keizen
costing. The barriers that Thai SMEs encountered were a lack of proper accounting system and
accountant having insufficient knowledge in management accounting. Finally, the research results
showed that top five of management accounting techniques adopted by both Thai public companies
and Thai SMEs were still traditional management accounting techniques.