Successful Managerial Accounting Practices, the Antecedents and Consequences : Empirical Evidence from SMEs Ceramics

The objectives of this research were to study managerial accounting practices of SMEs ceramics, to examined the influence of top management support and accountant competency on successful managerial accounting practices, and to tested the influence of successful managerial accounting practices on decision making effectiveness. The data were collected from 107 accounting managers of SMEs ceramics. The data analysis is conducted with descriptive statistics to find percentage, mean, standard deviation, and inferential statistics analysis with structural equation model. The results showed that SMEs ceramics adaptation 3 highest managerial accounting practices for instance; cost volume profit analysis, cost behavior analysis, cash budget, budget for planning and operation control. The outcome of casual relationship analysis revealed that successful managerial accounting practices had the most direct effect toward decision making effectiveness and followed by top management support had direct effect toward accounting competency. Lastly, top management support had direct and indirect effect on successful managerial accounting practices through accountant competency. The results implied that manager should focus on building accountant competency in order to create successful managerial accounting practice and to get the valuable information for right decision making