Purposive sampling method was employed. The primary data of the ITBs were collected from a sample of 70 SMEs managers or accountants who applied to ITB project under Kasetsart University (KU), one of the co-organising public organisations providing consultant teams for advisory support. Non-ITB data were collected from a sample of the 70 of Master of Business Administration programme at Suphan Buri campus, Kasetsart University, who were SME managers or accountants and had knowledge about management accounting.