Modern Managerial Accounting Capability of Textile Export Businesses in Thailand: An Empirical Investigation of Antecedents

  • Napat Jantarajaturapath Mahasarakham University, Thailand
  • Phaprukbaramee Ussahawanitchakit Mahasarakham University, Thailand
  • Suparak Janjarasjit Mahasarakham University, Thailand
Keywords: Best management accounting system, Modern management accounting capability, Textile export business


Textile export industry is an economic importance generating great national revenue in Thailand. The industry is confronting intense exporting competition with foreign country. Interestingly, modern managerial accounting has become inevitably important for businesses to successfully compete in a dynamic environment of global markets. Moreover, several context variables influence on the use of modern managerial accounting techniques of companies. The purpose of this research is to examine the influences of antecedents on modern managerial accounting capability of textile export businesses in Thailand. Data was collected from 150 textile export businesses in Thailand by using mail survey. The statistic techniques for data analyzing ware correlation and multiple regression. The results indicated that dynamic top management support, operational innovation development and best management accounting system have a positive significance on modern managerial accounting capability. Moreover, conclusion and recommendation for future research are discussed in the last section of this research.