TITLE

EFFECTS OF COST MANAGEMENT EFFECTIVENESS ON COST INFORMATION USEFULNESS, CORPORATE COMPETITIVENESS, AND FIRM SUCCESS: AN EMPIRICAL STUDY OF THAI MANUFACTURING FIRMS

AUTHOR(S)
Tontiset, Nattawut; Ussahawanitchakit, Phapruke
PUB. DATE
March 2009
SOURCE
Journal of the Academy of Business & Economics;2009, Vol. 9 Issue 2, p91
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The objective of this study is to investigate the relationships among CM effectiveness, cost information usefulness, corporate competitiveness, and firm success via competitive environments as a moderator in the context of Thai manufacturing firms. We also bring the concept of contingency theory and resource-based view of the firm to help clearly understand this relationship. In the existing literature, CM effectiveness is a key determinant of firm success that consist of five dimensions, including accuracy, reliability, completeness, timeliness and relevance of CM effectiveness. The leather manufacturing firms in Thailand were selected as a sample and data was collected from accounting controllers by using questionnaire as an instrument which 109 mail questionnaires were usable. The results indicate that reliability, completeness and relevance of CM effectiveness have a positive and significant effect on cost information usefulness. Completeness of CM effectiveness has a positive and significant effect on corporate competitiveness moreover; cost information usefulness has a positive and significant effect on corporate competitiveness. Interestingly, both cost information usefulness and corporate competitiveness have a positive and significant effect on firm success however; unexpected results have no moderating effect of competitive environments on these relationships. The overall results reveal that CM effectiveness also plays an important role in explaining and driving superior corporate competitiveness and firm success. Giving potential discussion is effectively implemented in the study. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.
ACCESSION #
45462853

 

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