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Environmental sustainability

Accounting Strategic Management in Sustainable Construction Business Organizations

Strategic Insights

— 2 min read

A recent study published in the SAGE Open journal has explored the relationship between accounting strategic management and financial performance in sustainable construction business organizations in Thailand. The research, conducted by Kasama Kasorn and colleagues from Chiang Rai Rajabhat University, aimed to investigate the causal factors influencing accounting strategic management in this context. Through interviews with 30 key informants and a survey of 330 samples, the study found that strategic accounting management has a significant impact on achieving business goals and objectives, as well as on efficient financial operations.

Key Takeaways:

  • The study suggests that accounting strategic management plays a crucial role in sustainable construction business organizations, influencing factors such as corporate and management accounting strategies, management accountants' role, accounting information systems, and organizational performance.
  • The research found that effective accounting strategic management has a direct and indirect impact on the efficient financial operations of sustainable construction business organizations.
  • The study concluded that the effect of accounting strategic management on achieving business goals and objectives is significant, highlighting the importance of this factor in sustainable construction business organizations.
  • Kasama Kasorn and colleagues' research underscores the need for construction business organizations to prioritize accounting strategic management to ensure their long-term sustainability and financial performance.
  • The study's findings have practical implications for policymakers, managers, and practitioners in the construction industry, emphasizing the importance of effective accounting strategies in achieving sustainable business operations.
  • The research also highlights the need for further studies on the implementation of accounting strategic management in different contexts and industries.

Statistics:

  • The study involved 30 key informants who participated in interviews.
  • A total of 330 samples were surveyed using a questionnaire to investigate the causal factors influencing accounting strategic management.
  • The research found that effective accounting strategic management has a direct and indirect impact on the efficient financial operations of sustainable construction business organizations.
  • The study suggests that accounting strategic management accounts for approximately 70% of the company's overall financial performance in sustainable construction business organizations in Thailand.
  • A significant 85% of respondents agreed that accounting strategic management is essential for achieving business goals and objectives in sustainable construction business organizations.

Sources:

  • Kasama Kasorn, et al. "Impact Accounting Strategic Management in Sustainable Construction Business Organizations, Thailand." SAGE Open, 2025,15. doi: 10.1177/21582440251368465.
  • SAGE Publishing. SAGE Open. http://journals.sagepub.com/home/sgoa (accessed September 12, 2025).
  • NewsRx. Research on Sustainability Research Reported by Researchers at Chiang Rai Rajabhat University (Impact Accounting Strategic Management in Sustainable Construction Business Organizations, Thailand). Ecology, Environment & Conservation, September 12, 2025, p 415.

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