THE INFLUENCE OF AMBIDEXTROUS OF TOP MANAGEMENT, TECHNOLOGICAL INNOVATION AND MARKET COMPETITION PRESSURES ON RISK ASSESSMENT INFORMATION SYSTEM OF EXPORTING ENTREPRENEURS IN THAILAND
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Abstract
The objective of the research was to examine: 1) the influence of ambidextrous of top management, technological innovation, and market competition pressures on the risk assessment information system of exporting entrepreneurs in Thailand and 2) the influence of risk assessment information system on the competitive advantage of exporting entrepreneurs in Thailand. This study was quantitative research using a questionnaire to collect data from 225 exporting entrepreneurs listed in the database of the Ministry of Commerce by purposive sampling. The structural equation modeling (SEM) techniques were used to test the hypothesis. The results found that ambidextrous of top management, technological innovation, and market competition pressures significantly positively influence the risk assessment information system of exporting entrepreneurs in Thailand, which shows that ambidextrous of top management, technological innovation, and market competition pressures are an essential factor leading to enabling risk assessment information systems as the management accounting practice of exporting entrepreneurs in Thailand. In addition, the risk assessment information system also influences the competitive advantage of exporting entrepreneurs in Thailand. Building a competitive advantage by enabling risk assessment information systems in the organization requires a focus on ambidextrous management, consideration of the quality of available technological innovations, and market competition pressure. Moreover, this study contributes to further expanding the literature on advanced management accounting techniques in the digital era and future research directions.
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