Abstract
This study aims to investigate the influence of success factors on strategic quality management costing (SQMC).This study proposes a conceptual framework with contingency theory. The ISO 9000 manufacturing firms in Thailand were selected as the sample. A questionnaire was used for collecting the data. There were 195 accounting executives returned the questionnaire and participated in the study. The results of the study showed that long-term vision and proactive accounting practice have a positive influence on strategic quality management costing. This study provides a better understanding of how the firm can encourage SQMC. Thus, the findings confirm and recommend that firms should focus on success factors which include long-term vision and proactive accounting practice in order to achieve effective implementation of the SQMC. Moreover, directions for future research are provided.
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