The relationship between strategic management accounting implementation and managerial performance

Abstract

This study is to investigate the relationship between strategic management accounting implementation and managerial performance by collecting data from 87 managers of autoparts manufacturing in Thailand by using a questionnaire as an instrument. Using simple regression as analytical method The results of this study indicated strategic management accounting implementation had positive relationships with managerial performance. Meanwhile, self efficacy and information literacy positively declined the relationship between strategic management accounting implementation and managerial performance. In summary, strategic management accounting implementation had positive impact on managerial performance. Therefore, manager should give priority and use the data from management accounting to plan, controlling and decision in process for success in managerial performance.