Effects of Transformational Leadership, Organisational Learning and Technological Innovation on Strategic Management Accounting in Thailand’s Financial Institutions

IF 0.8 Q4 BUSINESS, FINANCE

Asian Journal of Business and Accounting Pub Date : 2019-06-27 DOI:10.22452/AJBA.VOL12NO1.6

Kornchai Phornlaphatrachakorn

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引用次数: 5

Abstract

Manuscript type: Research paper. Research aims: This study aims to investigate the effects of transformational leadership, organisational learning and technological innovation on strategic management accounting in Thailand’s financial institutions. Design/Methodology/Approach: Data were collected from 141 financial institutions in Thailand through a questionnaire survey. Hierarchical multiple regression analysis is conducted to examine the relationships. Research findings: The findings indicate that transformational leadership, organisational learning and technological innovation positively influence strategic management accounting. The results also indicate a positive relationship between strategic management accounting and firm performance. Theoretical contributions/Originality: This study expands on existing literature by investigating the role of transformational leadership, organisational learning and technological innovations as antecedents to the implementation of strategic management accounting. It thus extends on the applicability of strategic management accounting in helping financial institutions in Thailand to gain superior performance. Practitioner/Policy contributions: The results of this study suggest that executives of financial firms need to pay attention towards building and developing transformational leadership, organisational learning and technological innovation for strategic management accounting implementation. This can be achieved by leveraging on the firm’s competencies, capabilities, resources and assets. In other words, strategic management accounting can serve as a tool for organisations to gain a competitive edge in today’s dynamic business environment, thereby fulfilling firm performance. Research limitations/Implications: To increase the generalisability of this study, future research needs to collect data from a different set of population or country. This will help to expand on the database of the financial businesses throughout the world. Keywords: Transformational Leadership, Organisational Learning, Technological Innovation, Strategic Management Accounting, Firm Performance JEL Classification: M41

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转型领导、组织学习和技术创新对泰国金融机构战略管理会计的影响

稿件类型:研究论文。研究目的:本研究旨在探讨变革型领导、组织学习和技术创新对泰国金融机构战略管理会计的影响。设计/方法/方法:通过问卷调查从泰国141家金融机构收集数据。采用层次多元回归分析来检验两者之间的关系。研究发现:变革型领导、组织学习和技术创新正向影响战略管理会计。研究结果还表明，战略管理会计与企业绩效之间存在正相关关系。理论贡献/独创性:本研究通过调查变革型领导、组织学习和技术创新作为实施战略管理会计的先决条件的作用，扩展了现有文献。因此，它扩展了战略管理会计在帮助泰国金融机构获得卓越绩效方面的适用性。从业者/政策贡献:本研究的结果表明，金融公司高管需要关注建立和发展变革型领导力、组织学习和技术创新，以实施战略管理会计。这可以通过利用公司的竞争力、能力、资源和资产来实现。换句话说，战略管理会计可以作为组织在当今动态的商业环境中获得竞争优势的工具，从而实现企业绩效。研究局限性/启示:为了增加本研究的普遍性，未来的研究需要从不同的人群或国家收集数据。这将有助于扩大全球金融业务数据库。关键词:变革型领导、组织学习、技术创新、战略管理会计、企业绩效

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.