อิทธิพลของการบริหารคุณภาพโดยรวมที่มีต่อประสิทธิภาพของการบัญชีบริหารและความสำเร็จขององค์กร: หลักฐานเชิงประจักษ์จากบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Khajit Na Kalasindhu; Jitusa  Khanthong; Chinnakon  Chaiyada; Pimnara  Ramangkul

Authors

Khajit Na Kalasindhu Faculty of Management Sciences and Information Technology, Nakhon Phanom University
Jitusa Khanthong Faculty of Business Administration for Society, Srinakharinwirot University
Chinnakon Chaiyada Researcher
Pimnara Ramangkul That Phanom Technology College, Nakhon Phanom University

Keywords:

Total Quality Management, management accounting efficiency, organizational success

Abstract

This study aims to examine the relationship between Total Quality Management (TQM), management accounting effectiveness, and organizational success using multiple regression analysis. The results indicate that TQM has a significant positive influence on both management accounting effectiveness and organizational success. The findings further show that TQM enhances the ability of management accounting systems to analyze costs and evaluate performance accurately. This, in turn supports managerial strategic decision-making and promotes strategy formulation that aligns with organizational goals. The study contributes theoretically by expanding knowledge on the concrete role of TQM in strengthening management accounting systems. It also offers practical guidance for managers seeking to apply TQM principles to enhance decision-making efficiency and cost control. In addition, the findings underscore the potential of TQM to enhance organizational competitiveness and support sustainable long-term organizational development.

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