อิทธิพลของการประยุกต์เทคนิคการบัญชีบริหารและการบริหารความเสี่ยงต่อความสำเร็จในการการดำเนินงานของสหกรณ์ออมทรัพย์ในประเทศไทย

Abstract

The purpose of this paper is to study the adoption of management accounting techniques and the Enterprise Risk Management (ERM) in Thai saving and credit cooperatives as well as to examine the impact of management accounting techniques and the ERM on the organizational performance. Questionnaire survey was used to gather required data from 190 managers of Thai saving and credit cooperatives. Descriptive statistics and multiple regression techniques were used to analyze data. The findings show that the management accounting techniques (i.e. Cost Management Technique, Benchmarking, Balanced Scorecard, Financial Analysis, and Compensation Management) are moderately adopted by Thai saving and credit cooperatives. In addition, the managers of Thai saving and credit cooperatives strongly use the ERM in the organization. Moreover, first, the paper finds that the management accounting techniques significantly influences the organizational performance. More specifically, the paper finds that Balanced Scorecard and Financial Analysis significantly influences the organizational performance. Second, the paper finds that the ERM significantly influences the organizational performance, especially Liquidity Risk and Reputational Risk. More specifically, the paper finds that Balanced Scorecard and Financial Analysis significantly influenced the organizational performance. Finally, the significant result reveals that management accounting techniques and the ERM have a positive effect on the organizational performance of Thai saving and credit cooperatives.