The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on ...The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.展开更多
After joining the World Trade Organization （WTO）, China has intensified market-oriented reforms in the renminbi exchange rate, foreign trade, utilization of foreign funds, and foreign-related economic laws etc. In t...After joining the World Trade Organization （WTO）, China has intensified market-oriented reforms in the renminbi exchange rate, foreign trade, utilization of foreign funds, and foreign-related economic laws etc. In terms of ownership structure, a move from state-owned asset management system policies toward non-publiclyowned enterprises has been undertaken. In addition, China has proactively reformed the government administration system.展开更多
This paper studies the administrative service standards system construction and application in Tai＇An, China＇s first administrative service standardization demonstration city, proposes a new way for local government...This paper studies the administrative service standards system construction and application in Tai＇An, China＇s first administrative service standardization demonstration city, proposes a new way for local government to strengthen self-improvement and elevate the public satisfacton level, and provides important technical support for service-oriented governmental administration mode explorations.展开更多
文摘The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.
文摘After joining the World Trade Organization （WTO）, China has intensified market-oriented reforms in the renminbi exchange rate, foreign trade, utilization of foreign funds, and foreign-related economic laws etc. In terms of ownership structure, a move from state-owned asset management system policies toward non-publiclyowned enterprises has been undertaken. In addition, China has proactively reformed the government administration system.
文摘This paper studies the administrative service standards system construction and application in Tai＇An, China＇s first administrative service standardization demonstration city, proposes a new way for local government to strengthen self-improvement and elevate the public satisfacton level, and provides important technical support for service-oriented governmental administration mode explorations.
