Abstract:This study investigates the effect of business strategy on strategic management accounting (SMA) and its indirect effect on the competitive advantage of the rice export business in Thailand. A total of 215 major rice export businesses in Thailand in 2022 are chosen as the sample population, and data are collected. The results of the structural equation model (SEM) of the analysis model are found using an index that examines the absolute quality-of-fit measure. Additionally, the results of ordinary least square… Show more
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