MANAGEMENT ACCOUNTING TRANSPARENCY AND BEST DECISION MAKING: EVIDENCE FROM SOFTWARE BUSINESSES IN THAILAND

Abstract

ABSTRACT This study examines the impacts of four dimensions of management accounting transparency on best decision-making through the mediating influence of information advantage. Furthermore, the four factors as antecedents, namely, top management support, learning culture, governance awareness, and management information system efficiency have moderating effects on ethical orientation. Here, software businesses in Thailand were chosen as the sample of the study. The results show that some dimensions of management accounting transparency have a significant effect on information advantage and best decision-making. Likewise, information advantage has potential a positive impact on best decision-making. In addition, the antecedent variables, management information system efficiency positively and significantly affect management accounting practice accuracy, management accounting regulation awareness concentration, and management accounting information usefulness concerns. Furthermore, the potential discussion within the results is implemented in the study. Theoretical and managerial contributions are explicitly provided with conclusions, suggestions and directions for future research. Keywords Management Accounting Transparency, Management Accounting Practice Accuracy, Management Accounting Regulation Awareness Concentration, Management Accounting Information Usefulness Concern, Management Accounting Verifiability Truth, Information Advantage, Best Decision-Making, Top Management Support, Learning Culture, Governance Awareness, Management Information System Efficiency, Ethical Orientation.