Abstract:
This study investigates the effects of the best modern managerial accounting practice, information advantage diversity, valuable unique decision making, operational management well-roundedness, dynamic organization survival, sustainable business growth on ongoing firms' stability of corporate governance awarded firms in Thailand. Executive creativity mindset, corporate resource readiness, employee learning experience and competitive market challenge have become the antecedents of best modern managerial accounting practice by using business circumstance understanding and organizational adaptation competency as the moderators. 83 corporate governance awarded firms in Thailand and OLS regression are examined in this study. The results indicate that the best modern managerial accounting practice influence information advantage diversity, valuable unique decision making and operational management well-roundedness of corporate governance awarded firms in Thailand which create valuable unique decision making and operational management well-roundedness and provides dynamic organization survival and sustainable business growth, but information advantage diversity is on the other hand. The results show that dynamic organization survival and sustainable business growth provides ongoing firm stability as a result. Surprisingly, corporate resource readiness is not the antecedent of the best modern managerial accounting practice. Organizational adaptation competency does not moderate the relationships among information advantage diversity, operational management well-roundedness, dynamic organization survival and sustainable business growth of corporate governance awarded firms in Thailand. Conclusion and suggestions for future research are presented accordingly.
บทคัดย่อ:This study investigates the effects of the best modern managerial accounting practice, information advantage diversity, valuable unique decision making, operational management well-roundedness, dynamic organization survival, sustainable business growth on ongoing firms' stability of corporate governance awarded firms in Thailand. Executive creativity mindset, corporate resource readiness, employee learning experience and competitive market challenge have become the antecedents of best modern managerial accounting practice by using business circumstance understanding and organizational adaptation competency as the moderators. 83 corporate governance awarded firms in Thailand and OLS regression are examined in this study. The results indicate that the best modern managerial accounting practice influence information advantage diversity, valuable unique decision making and operational management well-roundedness of corporate governance awarded firms in Thailand which create valuable unique decision making and operational management well-roundedness and provides dynamic organization survival and sustainable business growth, but information advantage diversity is on the other hand. The results show that dynamic organization survival and sustainable business growth provides ongoing firm stability as a result. Surprisingly, corporate resource readiness is not the antecedent of the best modern managerial accounting practice. Organizational adaptation competency does not moderate the relationships among information advantage diversity, operational management well-roundedness, dynamic organization survival and sustainable business growth of corporate governance awarded firms in Thailand. Conclusion and suggestions for future research are presented accordingly.
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