Dynamic business environments have caused intensified information in order to make decisions. Advanced management accounting techniques which have the potential for a more strategic role are used as a tool to facilitate successful organizational reforms to survive through rapid changes. This study aims to investigate relationships between strategic management accounting (SMA) information usage, environmental uncertainty (EU) and nationality of director (ND) using contingency theory. Based on Cadez and Guilding's (2008) framework, sixteen strategic management accounting techniques were classified into five categories: costing, planning, control and performance measurement, strategic decision-making, competitor accounting and customer accounting. Questionnaires were employed for data collection from 217 manufacturing enterprises in Thailand selected by purposive sampling. The results show that managers increasingly require SMA information to calculate product and service costs, to plan control and performance measures, to evaluate competitor performance and assess individual customer profitability under environmental uncertainty situations. In addition, Thai chief executive officers trend to use SMA information for strategic decision-making and market competitions less than non-Thai ones. This study contributes to existing knowledge by enhancing our understanding of the relationships between SMA information usage, EU and ND in Thailand. Executives can effectively utilize the advantages of SMA information usage in order to gain sustainable competitive advantage.

The aim of this study was to investigate the factors influencing the success and sustainable development of community base manufacturing enterprises in the Phitsanulok province, so as to provide fundamental information for the development of polices and guidelines governing the creation of community enterprises. Data was collected from 142 enterprise sample groups using questionnaires. Statistical analysis of the data revealed that capital (r = 0.371), accounting system (r = 0.363), external interaction (r = 0.371), information (r = 0.298) and production efficiency (r = 0.235) significantly (p < 0.01) affected the success of manufacturing enterprises. In addition, the correlation coefficient of capital and accounting system (r = 0.596), and marketing and production (r = 0.647) was highly significant (p < 0.01). The results demonstrated that the factors do not stand alone, they relate to each other. Therefore, the guidelines governing the development of community enterprise must strengthen the areas of (capital, accounting system, production efficiency and marketing), which relates to the core functions of the corporate business structure.

The rapidly increasing global and technological changes have given rise to the need of changing enterprise management. Therefore, modern management accounting practices (MAPs) are important for the enterprise and its manager to support the decision-making process, improve management activity, and help the operation effectively. Generally, the larger the organization, the greater the management's need for information. This work studies the modern MAPs that the enterprise applies, including barriers to the adoption. A descriptive study was performed in 10 large manufacturing enterprises in the lower northern provinces group I Thailand. Structured questionnaires and in-depth qualitative interviews with manager/ owner show that most large manufacturing enterprises are low level to apply for modern MAPs. Most large manufacturing enterprises prefer to use part of target costing, balanced scorecard, quality cost, and environmental management. All firms do not implement activity-based management and product life cycle costing. A few firms used the theory of constraint and just-in-time. Although those modern MAPs have not been fully applied and some modern MAPs are rarely or never used, managers are trying to apply modern MAPs slowly. However, the study also indicated that the managers have moderate satisfaction on current modern MAPs for decision making. Moreover, this study revealed that the key barriers limiting the implementation of modern MAPs were lack of employee skills/ training/ consultant about modern practices, high cost to implement, and no significant problems with current practices, respectively.

The rapidly increasing global and technological changes have given rise to the need of changing enterprise management. Therefore, modern management accounting practices (MAPs) are important for the enterprise and its manager to support the decision-making process, improve management activity, and help the operation effectively. Generally, the larger the organization, the greater the management's need for information. This work studies the modern MAPs that the enterprise applies, including barriers to the adoption. A descriptive study was performed in 10 large manufacturing enterprises in the lower northern provinces group I Thailand. Structured questionnaires and in-depth qualitative interviews with manager/ owner show that most large manufacturing enterprises are low level to apply for modern MAPs. Most large manufacturing enterprises prefer to use part of target costing, balanced scorecard, quality cost, and environmental management. All firms do not implement activity-based management and product life cycle costing. A few firms used the theory of constraint and just-in-time. Although those modern MAPs have not been fully applied and some modern MAPs are rarely or never used, managers are trying to apply modern MAPs slowly. However, the study also indicated that the managers have moderate satisfaction on current modern MAPs for decision making. Moreover, this study revealed that the key barriers limiting the implementation of modern MAPs were lack of employee skills/ training/ consultant about modern practices, high cost to implement, and no significant problems with current practices, respectively.

A dynamic business environment is focused on corporate profit and performance. Consequently, managers need strategically relevant information to formulate and implement business strategies in order to achieve business growth and survive in the uncertain environment of the economy. The purpose of this study is to examine the interaction effects of environmental uncertainty and strategic management accounting on organizational performance. The configurations are derived from a sample of 166 medium and large firms in the Lower Northern Region of Thailand. A quantitative method is used for data collection through a survey design approach using a questionnaire. Contingency theory are employed in this study. The results indicate that a fit between environmental uncertainty and strategic management accounting has a positive direct relationship with organizational performance. Moreover, a higher level of environmental uncertainty will improve organizational performance. While previous studies have not addressed the interactive linkage much, this study provides evidence on how key factors can interact to promote organizational performance.