PurposeTo extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive impacts of activity-based costing (ABC) on organizational performance (OP). It also tests moderating effects of business type and business size.Design/methodology/approachTo test the models' abilities to explain the data, this comparative study uses survey data from 191 Thai firms, measures validated in the study and structural equation modeling (SEM).FindingsExtensive use of ABC for cost analysis, cost strategy and cost evaluation directly improves operational performance (OPP); it also indirectly improves financial performance (FP) through improving OPP. The results are similar for manufacturing and non-manufacturing firms and for large firms and small-medium enterprises (SMEs).Research limitations/implicationsFuture studies could test the alternative models in other geographical and industrial contexts and could widen the range of control variables.Practical implicationsMonitoring of the effects of ABC use on OPP is crucial to achieving positive financial outcomes. The cross-functional nature of ABC is apparent; for it to be effective managers must ensure cooperation from departments and employees involved in the design and implementation of ABC systems.Originality/valueThis research arbitrates prior inconsistent findings by adopting an original approach of testing structurally different models in a single comparative study, using measures validated in the study. It provides new evidence that extends knowledge about impacts of ABC on OP. Further, it demonstrates its applicability in the context of developing economies.

This study investigates the potential complementarity between ISO 9000 and Activity Based Costing (ABC). This is undertaken by examining associations between the extent of ISO 9000 implementation and the extent of ABC use and by examining the impact on organizational performance of the extent of ISO 9000 implementation in organizations that have adopted both ISO 9000 and ABC (ABC Firms) as compared to those that have only adopted ISO 9000 (Non-ABC Firms).Correlation analysis and a multi-group analysis in structural equation modelling (SEM) are employed using quantitative data from a cross-sectional mail survey of 601 Thai ISO 9001-registered organizations. The results indicate that there are significant positive correlations between ISO 9000 and ABC activities, and that the impact of ISO 9000 implementation on organizational performance is significantly stronger for ABC Firms than that for Non-ABC Firms.

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This article examines the effect of Intellectual Capital (IC) on the performances of selected Thai listed companies in the Agro and Food industry from 2017 to 2019. The sample consisted of 45 companies with 135 observations spanning three years. The Modified Value-Added Intellectual Coefficient (MVAIC) model was used to measuring IC, including capital employed, human capital, structural capital, and relational capital. Performance was measured using two distinct parameters: profitability and efficiency. The regression results revealed that MVAIC and its components (excluding relational capital) had a significantly positive impact on firm profitability. However, only capital employed affected firm efficiency. This study confirms that IC efficiency significantly enhances profitability. Therefore, firm managers or policymakers can use the MVAIC model to monitor and assess their assets and create business strategies to achieve a competitive advantage. Furthermore, this model might be used by investors and shareholders to make better investment decisions and evaluate a firm’s market wealth.