{"id":"https://openalex.org/W4387601181","doi":"https://doi.org/10.37394/23207.2023.20.194","title":"The Role of Managerial Accounting Information Affecting Balanced Scorecard Effectiveness","display_name":"The Role of Managerial Accounting Information Affecting Balanced Scorecard Effectiveness","publication_year":2023,"publication_date":"2023-10-13","ids":{"openalex":"https://openalex.org/W4387601181","doi":"https://doi.org/10.37394/23207.2023.20.194"},"language":"en","primary_location":{"id":"doi:10.37394/23207.2023.20.194","doi":"https://doi.org/10.37394/23207.2023.20.194","is_oa":true,"landing_page_url":"https://doi.org/10.37394/23207.2023.20.194","pdf_url":"https://doi.org/10.37394/23207.2023.20.194","source":{"id":"https://openalex.org/S4306534980","display_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","issn_l":"1109-9526","issn":["1109-9526","2224-2899"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320666","host_organization_name":"World Scientific and Engineering Academy and Society","host_organization_lineage":["https://openalex.org/P4310320666"],"host_organization_lineage_names":["World Scientific and Engineering Academy and Society"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.37394/23207.2023.20.194","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5093055594","display_name":"Sukrita Raksudjadrit","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210158764","display_name":"Yala Rajabhat University","ror":"https://ror.org/05ke4ws41","country_code":"TH","type":"education","lineage":["https://openalex.org/I4210158764"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Sukrita Raksudjadrit","raw_affiliation_strings":["Faculty of Management Sciences, Yala Rajabhat University, 133 Tessaban Road 3, Sateng Subdistrict, Mueang District, Yala Province, 95000, THAILAND"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Management Sciences, Yala Rajabhat University, 133 Tessaban Road 3, Sateng Subdistrict, Mueang District, Yala Province, 95000, THAILAND","institution_ids":["https://openalex.org/I4210158764"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5090699591","display_name":"Jenta Kaewfai","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210158764","display_name":"Yala Rajabhat University","ror":"https://ror.org/05ke4ws41","country_code":"TH","type":"education","lineage":["https://openalex.org/I4210158764"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Jenta Kaewfai","raw_affiliation_strings":["Faculty of Management Sciences, Yala Rajabhat University, 133 Tessaban Road 3, Sateng Subdistrict, Mueang District, Yala Province, 95000, THAILAND"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Management Sciences, Yala Rajabhat University, 133 Tessaban Road 3, Sateng Subdistrict, Mueang District, Yala Province, 95000, THAILAND","institution_ids":["https://openalex.org/I4210158764"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5036312861","display_name":"Nantharat Namburi","orcid":"https://orcid.org/0009-0003-5045-1029","observed_orcids":["https://orcid.org/0009-0003-5045-1029"]},"institutions":[{"id":"https://openalex.org/I4210158764","display_name":"Yala Rajabhat University","ror":"https://ror.org/05ke4ws41","country_code":"TH","type":"education","lineage":["https://openalex.org/I4210158764"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Nantharat Namburi","raw_affiliation_strings":["Faculty of Management Sciences, Yala Rajabhat University, 133 Tessaban Road 3, Sateng Subdistrict, Mueang District, Yala Province, 95000, THAILAND"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Management Sciences, Yala Rajabhat University, 133 Tessaban Road 3, Sateng Subdistrict, Mueang District, Yala Province, 95000, THAILAND","institution_ids":["https://openalex.org/I4210158764"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040492370","display_name":"Sirichai Namburi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210158764","display_name":"Yala Rajabhat University","ror":"https://ror.org/05ke4ws41","country_code":"TH","type":"education","lineage":["https://openalex.org/I4210158764"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Sirichai Namburi","raw_affiliation_strings":["Faculty of Science Technology and Agriculture, Yala Rajabhat University, 133 Tessaban Road 3, Sateng Subdistrict, Mueang District, Yala Province, 95000 THAILAND"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Science Technology and Agriculture, Yala Rajabhat University, 133 Tessaban Road 3, Sateng Subdistrict, Mueang District, Yala Province, 95000 THAILAND","institution_ids":["https://openalex.org/I4210158764"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043474117","display_name":"Warawut Waranantakul","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Warawut Waranantakul","raw_affiliation_strings":["Independent Scholar, 129/2 Sateng Nok Subdistrict, Mueang District, Yala Province, 95000, THAILAND"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Independent Scholar, 129/2 Sateng Nok Subdistrict, Mueang District, Yala Province, 95000, THAILAND","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055151118","display_name":"Piyanat Thunputtadom","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210130811","display_name":"Rajamangala University of Technology Tawan-ok","ror":"https://ror.org/03cvxzw02","country_code":"TH","type":"education","lineage":["https://openalex.org/I10245363","https://openalex.org/I4210130811"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Piyanat Thunputtadom","raw_affiliation_strings":["Faculty of Humanities and Social Sciences, Rajamangala University of Technology Tawan-OK, Bangpra Campus, Sriracha, Chon Buri, THAILAND"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Humanities and Social Sciences, Rajamangala University of Technology Tawan-OK, Bangpra Campus, Sriracha, Chon Buri, THAILAND","institution_ids":["https://openalex.org/I4210130811"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.9876,"has_fulltext":true,"cited_by_count":3,"citation_normalized_percentile":{"value":0.74121624,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":93},"biblio":{"volume":"20","issue":null,"first_page":"2255","last_page":"2262"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/managerial-accounting-information","display_name":"managerial accounting information","score":0.996999979019165},{"id":"https://openalex.org/keywords/business-strategy","display_name":"business strategy","score":0.9290000200271606},{"id":"https://openalex.org/keywords/job-relevant-information","display_name":"job relevant information","score":0.9950000047683716},{"id":"https://openalex.org/keywords/organizational-management","display_name":"organizational management","score":0.5580000281333923},{"id":"https://openalex.org/keywords/competitive-advantage","display_name":"competitive advantage","score":0.5239999890327454},{"id":"https://openalex.org/keywords/decision-making","display_name":"decision-making","score":0.41499999165534973}],"concepts":[{"id":"https://openalex.org/C199004533","wikidata":"https://www.wikidata.org/wiki/Q210127","display_name":"Balanced scorecard","level":2,"score":0.9113088846206665},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6641334891319275},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6142473220825195},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5640215277671814},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.5422095060348511},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4676755368709564},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.46655863523483276},{"id":"https://openalex.org/C58546491","wikidata":"https://www.wikidata.org/wiki/Q1150207","display_name":"Competitive advantage","level":2,"score":0.4647037088871002},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.44398415088653564},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.41130968928337097},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2702067196369171},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.22966933250427246},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.15695074200630188},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.15461257100105286},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.37394/23207.2023.20.194","doi":"https://doi.org/10.37394/23207.2023.20.194","is_oa":true,"landing_page_url":"https://doi.org/10.37394/23207.2023.20.194","pdf_url":"https://doi.org/10.37394/23207.2023.20.194","source":{"id":"https://openalex.org/S4306534980","display_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","issn_l":"1109-9526","issn":["1109-9526","2224-2899"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320666","host_organization_name":"World Scientific and Engineering Academy and Society","host_organization_lineage":["https://openalex.org/P4310320666"],"host_organization_lineage_names":["World Scientific and Engineering Academy and Society"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.37394/23207.2023.20.194","doi":"https://doi.org/10.37394/23207.2023.20.194","is_oa":true,"landing_page_url":"https://doi.org/10.37394/23207.2023.20.194","pdf_url":"https://doi.org/10.37394/23207.2023.20.194","source":{"id":"https://openalex.org/S4306534980","display_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","issn_l":"1109-9526","issn":["1109-9526","2224-2899"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":["anvur-scientific","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310320666","host_organization_name":"World Scientific and Engineering Academy and Society","host_organization_lineage":["https://openalex.org/P4310320666"],"host_organization_lineage_names":["World Scientific and Engineering Academy and Society"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4387601181.pdf","grobid_xml":"https://content.openalex.org/works/W4387601181.grobid-xml"},"referenced_works_count":35,"referenced_works":["https://openalex.org/W201154416","https://openalex.org/W204320341","https://openalex.org/W1199962611","https://openalex.org/W1532963222","https://openalex.org/W1596432671","https://openalex.org/W1905185259","https://openalex.org/W1963898805","https://openalex.org/W1963933526","https://openalex.org/W1964735672","https://openalex.org/W1977616642","https://openalex.org/W1988677987","https://openalex.org/W1990795182","https://openalex.org/W2021682518","https://openalex.org/W2046092068","https://openalex.org/W2061375403","https://openalex.org/W2078616363","https://openalex.org/W2085706908","https://openalex.org/W2091373643","https://openalex.org/W2127078159","https://openalex.org/W2148606221","https://openalex.org/W2159306398","https://openalex.org/W2283857439","https://openalex.org/W2604418039","https://openalex.org/W2995105353","https://openalex.org/W3012630821","https://openalex.org/W3012719841","https://openalex.org/W3012730325","https://openalex.org/W3020894624","https://openalex.org/W3022107613","https://openalex.org/W3085323570","https://openalex.org/W3093724096","https://openalex.org/W3093984396","https://openalex.org/W3124088774","https://openalex.org/W3146216992","https://openalex.org/W4205225613"],"related_works":["https://openalex.org/W4402097488","https://openalex.org/W2971271685","https://openalex.org/W4400001466","https://openalex.org/W2915386593","https://openalex.org/W2613925891","https://openalex.org/W4414680602","https://openalex.org/W3032502013","https://openalex.org/W7167971403","https://openalex.org/W4241238505","https://openalex.org/W4388523129"],"abstract_inverted_index":{"Business":[0],"organization":[1,182,202],"management":[2],"for":[3,83,196],"competitive":[4,208],"achievement":[5],"under":[6],"the":[7,15,19,63,73,88,92,125,174,184,192,201,205],"changing":[8],"situations":[9],"today":[10],"has":[11],"to":[12,50,123,134,172,203],"rely":[13],"on":[14],"executives\u2019":[16,89],"competence.":[17],"However,":[18,179],"crucial":[20,164],"factor":[21],"is":[22,38,44,142],"not":[23],"only":[24],"competence":[25],"but":[26],"also":[27],"an":[28,45,170],"accurate":[29],"and":[30,53,69,151,199],"reliable":[31],"managerial":[32],"instrument.":[33],"Therefore,":[34],"Managerial":[35,66,128,159,193],"Accounting":[36,67,129,160,194],"Information":[37,68,149,161,195],"taken":[39],"into":[40],"consideration":[41],"since":[42],"it":[43,189],"instrument":[46,101,171],"that":[47,118,158],"enhances":[48],"executives":[49],"plan,":[51],"control,":[52],"make":[54],"a":[55,80,104,163],"decision":[56],"accurately.":[57],"Hence,":[58],"this":[59],"research":[60,115],"emphasizes":[61],"studying":[62],"role":[64,165],"of":[65,127,176,186,207],"other":[70,119],"factors":[71,120],"affecting":[72],"balanced":[74,135],"scorecard":[75,136],"effectiveness.":[76],"The":[77,95,100,106,114,139],"study":[78],"uses":[79],"quantitative":[81],"method":[82],"data":[84,107],"collection":[85],"derived":[86],"from":[87],"group":[90],"managing":[91],"residential":[93],"business.":[94],"samples":[96],"were":[97],"109":[98],"executives.":[99],"used":[102,168],"was":[103,109],"questionnaire.":[105],"analysis":[108],"Structural":[110],"Equation":[111],"Modeling":[112],"(SEM).":[113],"result":[116],"revealed":[117],"involved":[121],"have":[122],"pass":[124],"use":[126,191],"Information.":[130],"It":[131],"helps":[132],"lead":[133],"effectiveness":[137,175],"well.":[138],"significance":[140,185],"rearrangement":[141],"as":[143,169],"follows:":[144],"Corporate":[145],"Strategy":[146],"(CO),":[147],"Job-Relevant":[148],"(JRI),":[150],"Executive":[152],"Features":[153],"(EF).":[154],"These":[155],"results":[156],"indicate":[157],"takes":[162],"in":[166],"being":[167],"achieve":[173,204],"organizational":[177],"management.":[178],"if":[180],"any":[181],"realizes":[183],"such":[187],"factors,":[188],"can":[190],"operating":[197],"efficiently":[198],"develop":[200],"sustainability":[206],"achievement.":[209]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2023-10-14T00:00:00"}