อิทธิพลของการบัญชีบริหารเชิงกลยุทธ์ต่อผลการดำเนิงานเชิงดุลยภาพของธุรกิจบริการ กรณีศึกษาหอพักในจังหวัดสงขลา

Abstract

The objectives of this study were to investigate the extent and level of strategic management accounting of dormitory business in Songkhla Province, and to test for the influence of strategic management accounting on performance measured by balanced scorecard. The sample was dormitory service business in Songkhla province using 300 dormitories. Data analysis was included descriptive analysis, correlation matrix, and multiple relationship testing. The results showed that the most common strategic management accounting was customer accounting following by cost calculation, competitor accounting, planning and control, and decision making. It was also found that decision making, competitor accounting, and customer accounting had positive influence on performance measured by balanced scorecard at the 0.01 level. Moreover, cost accounting, dormitory size, and firm age had a positive effect on the performance at the 0.05 level. However, the strategic management accounting in terms of planning and control did not have any influence on the performance at the 0.05 level.