Strategic Management Accounting and Competitiveness Affecting Sustainable Performance: The Moderating Role of Organizational Learning Capability and Competitive Culture

This research aimed to: (a) analyze the influence of strategic management accounting information on business strategy, competitiveness, and sustainable performance; (b) investigate the role of mediating variables on business strategy and competitiveness, and (c) study the role of moderating variables on organizational learning capability and competitive culture. The sample comprised 200 companies listed on the Stock Exchange of Thailand. The research methodology employed structural equation modeling to test direct and mediating influences and hierarchical multiple regression analysis to test moderating influence. The findings of the study revealed that all aspects of strategic management accounting information, except for environmental scanning, had a positive impact on business strategy. Market intelligence had a positive influence on competitiveness, while technology intelligence had a positive impact on sustainable performance. The research also found that business strategy had a mediating influence on strategic management accounting information in the areas of technology intelligence, market intelligence, and forward-looking information, which in turn affected organizational competitiveness. Additionally, organizational competitiveness had a mediating impact on market intelligence and sustainable performance. Furthermore, the study revealed that organizational learning capability and competitive culture played a moderating role in organizational competitiveness and sustainable performance.