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Original Research

MANAGEMENT ACCOUNTING INNOVATION DEVELOPMENT FOR SUSTAINABLE COMPETITIVE ADVANTAGE OF MANUFACTURING BUSINESS IN EASTERN REGION

NATCHA SAEUNG 1, ANUCHA THAPAYOM 2, and PANNARAI LATA 3.

Vol 17, No 12 ( 2022 )   |  DOI: 10.5281/zenodo.7509287   |   Author Affiliation: Master degree student of Business Administration, Department of Accounting, Faculty of Business Administration, King Mongkut’s University of Technology North Bangkok 1; Department of Accounting, Faculty of Business Administration, King Mongkut’s University of Technology North Bangkok 2,3.   |   Licensing: CC 4.0   |   Pg no: 2201-2213   |   To cite: NATCHA SAEUNG, et al., (2022). MANAGEMENT ACCOUNTING INNOVATION DEVELOPMENT FOR SUSTAINABLE COMPETITIVE ADVANTAGE OF MANUFACTURING BUSINESS IN EASTERN REGION. 17(12), 2201–2213. https://doi.org/10.5281/zenodo.7509287   |   Published on: 23-12-2022
Abstract

The objectives of this research article were 1) to study the management accounting innovations in the manufacturing industry business. 2) To study the sustainable competitive advantage of the manufacturing industry business and 3) to study the relationship of the management accounting innovations with competitive advantage of the manufacturing industry business. The sample group used in this research were 385 business in manufacturing industry in the eastern region. The research tool was a questionnaire. The statistics used to analyze is correlation analysis and multiple regression analysis. The results revealed that management accounting innovation (strategic cost management, management quality control and strategic analysis system) have a significant positive association with sustainable competitive advantage (cost leadership and differentiation). On the other hand, integration performance measurement has no influence on sustainable competitive advantage, management quality control has no influence on differentiation. Theoretical and professional contributions, conclusion and directions for future research were highlighted.

Keywords

Management Accounting in Innovation, Integration Performance Measurement, Strategic Cost Management, Management Quality Control, Strategic Analysis System, Sustainable Competitive Advantage

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