AN ANALYSIS OF THE EFFECT OF STRATEGIC MANAGEMENT ACCOUNTING INFORMATION ON THE PERFORMANCE OF PRIVATE SCHOOL IN VIENTIANE CAPITAL, LAO PEOPLE'S DEMOCRATIC REPUBLIC
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Abstract
The objectives of this research were 1) to study the level of implementation of the strategic management accounting information analysis (SMAI) and the level of performance of private school, including financial and non-financial performance, 2) to investigate the relationship between strategic management accounting information analysis and performance of private schools, including financial and non-financial performance, and 3) to analyze the effect of strategic management accounting information analysis on the financial and non-financial performance of private schools. The research population and samples are the executives of private schools in the capital city of Vientiane. The respondents were selected using purposive sampling based on criterion sampling, focusing exclusively on individuals holding managerial positions in private schools. Data was collected from an online questionnaire. The statistics used for data analysis consisted of 1) descriptive statistics including: frequency, percentage, mean, and standard deviation, and 2) inferential statistics including: correlation analysis and multiple regression analysis, with a statistical significance level of .05
The results of this research showed that 1) strategic management accounting information has overall a high level of implementation ( = 3.595, S.D. = 0.546). The performance of private schools has overall a high level of opinion (
= 3.591, S.D. = 0.602). The results found that the strategic management accounting information had a statistically significant positive effect on both financial and non - financial performance of private schools at .05 significance level. When SMAI was analyzed by individual dimensions, customer information analysis and product/service information analysis were found to have significant positive effects on both financial and non-financial performance at .05 level. These findings suggest that executives of private schools should focus on SMAI as a key tool for strategic planning and managerial decision-decision in a highly competitive educational environment. Effective utilization of SMAI can contribute to improved organizational performance in both financial and non-financial terms.
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บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของคณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏอุดรธานี
ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้ ไม่ใช่ความคิดเห็นและความรับผิดชอบของผู้จัดทำ บรรณาธิการ กองบรรณาธิการ และคณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏอุดรธานี ความรับผิดชอบด้านเนื้อหาและการตรวจร่างบทความแต่ละเรื่องเป็นความคิดเห็นของผู้เขียนบทความแต่ละท่าน
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