APPLICATION OF SUSTAINABLE COST ACCOUNTING ON THE OPERATIONAL PERFORMANCE OF SMEs IN NONTABURI PROVINCE
Keywords:
Sustainability Cost Accounting, Performance, Small and Medium-sized Enterprises (SMEs)Abstract
This research aimed to: 1) study the application of Sustainability Cost Accounting (SCA) among SMEs; 2) study the performance of SMEs in economic, social, and environmental dimensions; and 3) analyze the influence of the application of Sustainability Cost Accounting (SCA) on the performance of SMEs. This research employed a quantitative approach. A questionnaire was used as the instrument for collecting data from 400 SME entrepreneurs or managers. The data were analyzed using descriptive statistics, including mean and standard deviation, and inferential statistics, including multiple regression analysis.
The research findings revealed that the overall application of SCA was at a high level. The use of MFCA, LCC, and ABEC techniques had the highest mean, followed by the use of information for decision-making and the identification of environmental/social costs, respectively. Regarding the performance of SMEs, it was found to be at a high level in all dimensions, with the economic dimension having the highest mean, followed by the environmental and social dimensions. The results of multiple regression analysis revealed that the application of SCA had a positive influence on the performance of SMEs at a statistical significance level of .05, particularly the use of information for decision-making, which was the most influential factor. The new knowledge from this research indicates that SCA is a strategic tool that helps enhance the performance of SMEs, particularly through the use of cost information in decision-making, which can promote business operations to achieve a sustainable balance across economic, social, and environmental dimensions.
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