Paper Title
Impact of Online In-Service Training in the Public Sector in Malaysia

Purpose -The purpose of this study is to analyze the relationship between theSMA practices of large Thai manufacturing firmsand their main business strategies. Methodology – This study uses a survey method. The questionnaire was sent to 1,500 manufacturing firms of which there were 205 usable responses. Multiple regression analysis is used for testing the research hypotheses. Results -The results revealthe SMA practices of target costing management, shareholder value analysis, and transfer prices technique are related to the use of cost leadership strategy ofmanufacturing companies in Thailand. While the usage of SMA techniquesincluding analysis of competitive position and benchmarking arerelated to the differentiation strategy. For the manufacturing companies that use a focus strategy, the practices of SMA techniques includeshareholder-value analysis and benchmarking. Conclusions -The findings imply that manufacturing firms with different main business strategies differ in theirSMA practices. The results suggest that manufacturing companies mayemployappropriate SMA techniques to support their strategic management decision-making. Keywords -Strategic management accounting; SMA;Business strategy