The Study of Factors Influence Organizational Performance: Evidences from Companies in the Lower Northern Region of Thailand

A dynamic business environment is focused on corporate profit and performance. Consequently, managers need strategically relevant information to formulate and implement business strategies in order to achieve business growth and survive in the uncertain environment of the economy. The purpose of this study is to examine the interaction effects of environmental uncertainty and strategic management accounting on organizational performance. The configurations are derived from a sample of 166 medium and large firms in the Lower Northern Region of Thailand. A quantitative method is used for data collection through a survey design approach using a questionnaire. Contingency theory are employed in this study. The results indicate that a fit between environmental uncertainty and strategic management accounting has a positive direct relationship with organizational performance. Moreover, a higher level of environmental uncertainty will improve organizational performance. While previous studies have not addressed the interactive linkage much, this study provides evidence on how key factors can interact to promote organizational performance

Modern Management Accounting Practices for Large Manufacturing Enterprise in Lower Northern Provinces Group I Thailand

The rapidly increasing global and technological changes have given rise to the need of changing enterprise management. Therefore, modern management accounting practices (MAPs) are important for the enterprise and its manager to support the decision-making process, improve management activity, and help the operation effectively. Generally, the larger the organization, the greater the management's need for information. This work studies the modern MAPs that the enterprise applies, including barriers to the adoption. A descriptive study was performed in 10 large manufacturing enterprises in the lower northern provinces group I Thailand. Structured questionnaires and in-depth qualitative interviews with manager/ owner show that most large manufacturing enterprises are low level to apply for modern MAPs. Most large manufacturing enterprises prefer to use part of target costing, balanced scorecard, quality cost, and environmental management. All firms do not implement activity-based management and product life cycle costing. A few firms used the theory of constraint and just-in-time. Although those modern MAPs have not been fully applied and some modern MAPs are rarely or never used, managers are trying to apply modern MAPs slowly. However, the study also indicated that the managers have moderate satisfaction on current modern MAPs for decision making. Moreover, this study revealed that the key barriers limiting the implementation of modern MAPs were lack of employee skills/ training/ consultant about modern practices, high cost to implement, and no significant problems with current practices, respectively

Data-Driven Insights in Higher Education: Exploring the Synergy of Big Data Analytics and Mobile Applications

This study explores the potential for transformation that may be achieved via the use of big data analytics and mobile apps in the context of higher education, specifically emphasizing the role of data-driven decision-making. Within the contemporary educational landscape, characterized by the increasing impact of digital technology and mobile devices, institutions of higher education are actively investigating innovative strategies. That enhances effectiveness, customizes learning experiences to suit individual students, and develops overall student accomplishments. The main objective of this research is to examine the effects of incorporating big data analytics and mobile applications into the decision-making capacities of higher education establishments. The PRISMA Statement was used to guide the selection and exclusion of records using the RStudio Biblioshiny approach for data analysis. A comprehensive review of the existing scholarly works, identification of groupings, and study of citation trends within the field. The results and findings illustrate the inherent importance of “big data,” “cloud computing,” “mobile computing,” and “higher education” in the field of research, underscoring their crucial role in data-driven decision-making. Furthermore, the study underscores the significant impact of contemporary technology on administrative processes, personalized learning, and scholastic attainment. This research provides a great addition to the academic field by presenting insightful findings on the substantial influence of big data analytics and mobile applications on the evolution of higher education. This study emphasizes the need to adopt data-driven insights to successfully navigate the ever-changing landscape of higher education