STRATEGIC MANAGEMENT ACCOUNTING IN THAI UPSCALE HOTELS: A CONTINGENCY-BASED MODEL OF ADOPTION AND IMPLEMENTATION
DOI:
https://doi.org/10.18623/rvd.v22.n4.3555Keywords:
Competitor Accounting, Contingency Theory, Customer Accounting, Strategic Management Accounting, Thematic AnalysisAbstract
The adoption of strategic management accounting (SMA) in hospitality contexts in particular, the interaction between structural and behavioral contingencies in emerging economies remains understudied. This study examines contextual factors influencing SMA adoption in Thailand's upscale hotel sector, developing a comprehensive contingency-based framework that integrates traditional structural variables with emerging behavioral dimensions. A qualitative research design employing systematic thematic analysis was used; semi-structured interviews were conducted with 18 executives from nine four-star hotels across six Thai provinces. Seven key themes emerged from the analysis: four primaries structural (competitive intensity, information technology readiness, leadership orientation, market orientation) and three emergent organizational capability themes (customer data literacy, cross-functional collaboration, external expertise utilization). Hotels demonstrating alignment across multiple contingency dimensions achieved superior SMA implementation outcomes, with behavioral contingencies proving as important as technical infrastructure. The findings extend contingency theory by demonstrating for the first time in hospitality contexts how behavioral contingencies function as independent determinants rather than merely moderating structural relationships, challenging the predominant focus on technical factors in prior research. This novel position has important theoretical implications for understanding SMA adoption mechanisms. The research provides practitioners with a comprehensive seven-factor assessment framework for evaluating SMA adoption readiness and a phased implementation roadmap. This research contributes the first comprehensive examination of structural–behavioral contingency interactions in hospitality SMA adoption, offering a novel theoretical framework applicable to service-oriented organizations.
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