Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand
The purposes of this research were: 1) to examine the direct and indirect effects of top management support (TMS) on ABC system training (AST), non-accounting ownership (NAO), links to performance evaluation (LPE) and ABC implementation success (AIS); 2) to explore the influence of LPE on NAO; and 3...
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| Format: | Conference or Workshop Item |
| Language: | English |
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Elsevier Ltd.
2014
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| Online Access: | https://repo.uum.edu.my/id/eprint/13415/1/65.pdf |
| _version_ | 1803626593787052032 |
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| author | Intakhan, Phaithun |
| author_facet | Intakhan, Phaithun |
| author_sort | Intakhan, Phaithun |
| collection | UUM |
| description | The purposes of this research were: 1) to examine the direct and indirect effects of top management support (TMS) on ABC system training (AST), non-accounting ownership (NAO), links to performance evaluation (LPE) and ABC implementation success (AIS); 2) to explore the influence of LPE on NAO; and 3) to investigate the effect of AST on NAO. Data were collected from 95 accounting manager of ISO 9000 Certified Companies in Thailand which implemented activity based costing by using PLS-SEM as the instrument to test hypothesizes.The results showed that TMS had positive direct and indirect effect on AIS with more indirect effect. Therefore, in the implementation process the administrators should support the ABC project through AST, LPE, and NAO by commanding and motivating more than directly acting.The result also insisted that NAO had a high positive direct effect on AIS. Consequently, top managers have to build up involvement through LPE and AST. Moreover, AST and LPE also had a positive effect on AIS.In conclusion, this research contributed the benefit and suggested the future research direction. |
| first_indexed | 2024-07-04T05:52:38Z |
| format | Conference or Workshop Item |
| id | uum-13415 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:38Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | uum-134152016-04-18T01:09:21Z https://repo.uum.edu.my/id/eprint/13415/ Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand Intakhan, Phaithun HD28 Management. Industrial Management The purposes of this research were: 1) to examine the direct and indirect effects of top management support (TMS) on ABC system training (AST), non-accounting ownership (NAO), links to performance evaluation (LPE) and ABC implementation success (AIS); 2) to explore the influence of LPE on NAO; and 3) to investigate the effect of AST on NAO. Data were collected from 95 accounting manager of ISO 9000 Certified Companies in Thailand which implemented activity based costing by using PLS-SEM as the instrument to test hypothesizes.The results showed that TMS had positive direct and indirect effect on AIS with more indirect effect. Therefore, in the implementation process the administrators should support the ABC project through AST, LPE, and NAO by commanding and motivating more than directly acting.The result also insisted that NAO had a high positive direct effect on AIS. Consequently, top managers have to build up involvement through LPE and AST. Moreover, AST and LPE also had a positive effect on AIS.In conclusion, this research contributed the benefit and suggested the future research direction. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13415/1/65.pdf Intakhan, Phaithun (2014) Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.103 doi:10.1016/j.sbspro.2014.11.103 doi:10.1016/j.sbspro.2014.11.103 |
| spellingShingle | HD28 Management. Industrial Management Intakhan, Phaithun Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand |
| title | Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand |
| title_full | Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand |
| title_fullStr | Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand |
| title_full_unstemmed | Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand |
| title_short | Direct & indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand |
| title_sort | direct indirect effects of top management support on abc implementation success evidence from iso 9000 certified companies in thailand |
| topic | HD28 Management. Industrial Management |
| url | https://repo.uum.edu.my/id/eprint/13415/1/65.pdf |
| work_keys_str_mv | AT intakhanphaithun directindirecteffectsoftopmanagementsupportonabcimplementationsuccessevidencefromiso9000certifiedcompaniesinthailand |