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This study investigated the consequences of cost management quality on the effectiveness of internal control and reliable decision-making in Thai industrial firms. With this information, the firms were then tested against performance. A sample of 354 new manufacturing industries in year 2017 of Thailand was chosen and data was collected through mailed questionnaires. Only 340 (96.05%) respondents contributed to the database of this report. The result of ordinary least squares regression revealed that the cost management quality was positively related to the internal control effectiveness and decision-making reliability. In addition, internal control effectiveness and decision-making reliability also had positive effects on firm performance. This implied that without accounting information system quality, a firm had a greater chance of failure. Contributions and suggestions for future research are presented.

The Effects of Cost Management Quality on the Effectiveness of Internal Control and Reliable Decision-Making: Evidence from Thai Industrial Firms