EFFECT OF PROACTIVE MANAGERIAL ACCOUNTING INFORMATION IMPLEMENTATION ON FIRM PERFORMANCE OF SMEs IN NAKHON PHANOM PROVINCE
Keywords:
Proactive Managerial Accounting, Firm Performance, Small and Medium EnterprisesAbstract
The research purpose is to examine the effect of proactive managerial accounting information implementation on firm performance of Small and Medium Enterprises (SMEs) in Nakhon Phanom Province. This research focuses on the proactive managerial accounting information implementation. The firm's ability to use accounting information for management processes to enable the entity to operate system and goal achievement. This research presents 4 new dimensions of managerial accounting information implementation, namely planning, organizing, controlling and decision making. Collected data from 89 SMEs entrepreneurs in Nakhon Phanom Province, Thailand. A questionnaire was used for collecting the data. The response rate was 65.93%. The results show that the proactive managerial accounting information implementation aspect controlling and decision making have a significant positive relationship with firm performance.
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