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• W2579429389 abstract "Purpose The purpose of this paper is to explore relationships between corporate governance characteristics and strategic management accounting (SMA). The relationships provide insight into a debatable issue of whether corporate governance characteristics affect applications of SMA in Thailand. SMA is supporting tools for an organization to effectively execute its management strategies aiming for business success. Design/methodology/approach This study analyzes primary data from survey and corporate governance data from year 2011 to 2013 of companies listed on the Stock Exchange of Thailand. Findings Results show that corporate governance characteristics significantly affect SMA in two aspects, namely, participation and usage. This study finds some results that, on the one hand, separation of CEO’s role and chairmanship, size of independent board, and frequency of audit committee meetings positively affect both participation and usage. On the other hand, an independent chairman and board size negatively affect both participation and usage. Originality/value Findings confirm framework of enterprise governance issued by the International Federation of Accountants that not only does corporate governance provides assurance control, but it also provides strategic governance through behavioral applications of SMA tools and supports." @default.
• W2579429389 created "2017-01-26" @default.
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• W2579429389 date "2017-02-06" @default.
• W2579429389 modified "2023-09-24" @default.
• W2579429389 title "Effect of corporate governance characteristics on strategic management accounting in Thailand" @default.
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• W2579429389 doi "https://doi.org/10.1108/ara-11-2015-0107" @default.
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