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The Antecedents on the Adoption of Advanced Costing Systems in Thailand Startups |
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| รหัสดีโอไอ | |
| Creator | Piyada Daowadueng |
| Title | The Antecedents on the Adoption of Advanced Costing Systems in Thailand Startups |
| Publisher | Assumption University |
| Publication Year | 2565 |
| Journal Title | ABAC Journal |
| Journal Vol. | 42 |
| Journal No. | 3 |
| Page no. | 162-179 |
| Keyword | Adoption, Advanced Costing systems, StartupCompany, Thailand |
| URL Website | www.abacjournal.au.edu |
| Website title | ABAC Journal |
| ISSN | 0858-0855 |
| Abstract | This study investigates the factors that influence the adoption of advanced costing systems in startup companies in Thailand. Contingency theory was used as the lens to explore the relationships. An online survey was sent to 232 startup companies in Thailand between January and March 2021 with 203 respondents completing the survey, providing a response rate of 87.5%. Logistic regression was used to determine the relationships between the contingency factors and the adoption of advanced costing systems. Based on the results of the logistic regression analysis, the likelihood of the adoption of advanced costing systems in startup companies in Thailand depends on firm age, level of productor service diversity, type of strategy, and the level of perceived environmental uncertainty. The results indicate that the decision to adopt advanced costing systems in startup companies in Thailand is related to a firm’s specific circumstances. A good fit between the firm’s unique circumstances and the type of management accounting techniques can improve the decision-making of startups and therefore the firms’ survival over the long run. |
