CONCLUSION
The results of this research support the results from many survey researches done previously
in several countries, as mentioned in introduction part. The results on the use of management
accounting techniques indicated that traditional management accounting techniques were used more
than advanced management accounting techniques. Thai SMEs who applied for advisory support
from the public sector for investment advice and upgrading of management capability, as called
“ITB” in this research, and Thai SMEs who did not applied for advice, as called “Non-ITB mentioned
similar techniques that were unknown to them but mentioned techniques they knew but never used
differently. Top five techniques that they knew and intended to use were still traditional management
accounting techniques. However Non-ITB knew and intended to use some advanced management
accounting techniques such as benchmarking and balanced scorecard, which were the tools for
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.