Accounting Information Systems Implementation and Competitive Advantage in Thai-Food Manufacturing Firms
This study investigates the relationships among accounting information systems (AIS) implementation, management process (successful planning, controlling efficiency, valuable decision-making and financial report reliability) and competitive advantage in the context of Thai- food manufacturing firms in Thailand using a contingency theory framework. The key research question is how accounting information systems implementation has an influence on competitive advantage. The ordinary least squares (OLS) regression analysis and data from 176 accounting directors of Thai-food manufacturing firms supported our hypotheses. The overall results indicated the significant positive effect on the relationships among accounting information systems implementation, management process, and competitive advantage. Thus, theoretical and managerial contributions are provided, conclusion and suggestions are also presented for future research.
Keywords - Accounting Information System, Successful Planning, Controlling Efficiency, Valuable Decision-Making, Financial Report Reliability, Competitive Advantage