FIRM SUCCESS: EVIDENCE FROM INFORMATION AND

Abtracts: Management accounting system is an instrument of business operations which executives have implemented to enhance critical decision-making, facilitating and managing information for the purpose of improving management. While management accounting system is important, its outcomes have become interesting issues of business practitioners and researchers. In this research, management accounting system effectiveness (MASE) becomes an important topic that is needed to verification and investigation. The purpose of this research is to investigate the impacts of MASE on the firm success of information and communication technology businesses in Thailand. Here, MASE is an independent variable of the research and firm success is a dependent variable of the research. Operational excellence, strategic congruence, and value creation are also the mediators of the research. A questionnaire is used as the research tool for data collection, and accounting managers or accounting directors of the companies are the key informants. The 193 information and communication technology companies in Thailand are samples of the research. The results of the research reveal that (1) both business planning efficiency and firm decision-making achievement positively impacts operational excellence; (2) organizational control qualit