The Causal Structural Relationships between Accounting Information System Quality, Supply Chain Management Capability, and Sustainable Competitive Advantages of Maize

Abstract

This research aims to (1) investigate influence of accounting information systems on supply chain management capability of maize, (2) study influence of supply chain management capability on sustainable competitive advantages of maize in Tak special economic zone (Tak SEZ), and (3) examine influence of accounting information systems on sustainable competitive advantages of maize. The data was collected from samples of 580 households by using questionnaires. The data was analyzed by descriptive statistics and structural equation modeling (SEM). It was found that factors have relational influence on the others. Accounting information system quality has positive influence on supply chain management capability in terms of customer relationship, manufacturing flow management, procurement effectiveness, and delivery time. Moreover, customer relationship, manufacturing flow management, procurement effectiveness, and delivery time in supply chain management capability have positive influence on sustainable competitive advantages. Accounting information system quality also has positive influence on sustainable competitive advantages. In addition, when considering total influence of endogenous latent variables, accounting information system quality has total influence on sustainable competitive advantages. The findings of this study can be applied to accounting information systems together with supply chains in order to create competitive advantages. According to the Government’s policy promoting sustainable agriculture to Thai farmers, safety of both manufacturers and consumers is encouraged to reduce cost and increase the quantity of products.