 Abstract | The aim of this study is to examine the relationship between the adoption of ABC by
firms based in Thailand and the Thai economic crisis (1997) through theoretical models
of organisational learning and the relationship between the implementation of ABC and
the philosophy of organisational learning. The research model in this study is developed
from Hurst’s (1995) and Argyris’ (1999) theoretical models of organisational learning.
A mail questionnaire survey was considered an appropriate method for this study. The
sample was selected from firms listed on the Stock Exchange of Thailand (SET) that
operate in the Bangkok region (292 firms). 101 questionnaires were returned,
generating a 34.59% response rate. Furthermore, the structured interviews with a selfselecting
sub-sample were conducted to supplement the survey data. Out of 101
questionnaire respondents, 12 agreed to be interviewed. The quantitative data were
processed using a SPSS program and the qualitative data gathered from the interviews
were analysed using content analysis.
The results show that the economic crisis was a significant variable forcing Thai firms to
build organisational learning, in terms of the reorganisation or the adoption of
innovations, including ABC, for their survival. Due to the changed environment, such as
increased competition or growing costs, and the inability of the traditional cost systems
to provide information in the new environment, several Thai firms had adopted and
implemented ABC in response to the changed environment. This finding also revealed
that the adoption of ABC promoted Thai firms’ organisational learning in the double-loop
mode, which enables an organisation to survive in the rapidly changed environment.
In addition, it was found that the development and implementation of ABC were involved
with an organisation’s learning and the success of ABC was partly contingent on the
level of organisational learning. This study also confirmed that behavioural and
organisational variables played crucial roles in helping an organisation to create learning
about ABC and leading an organisation to achieve the implementation of ABC.
Especially, the clarity of the objectives of ABC was an important variable affecting
significant variation in the degree of ABC success.
Last, the findings suggest that an expansion of coverage of surveys and an extension of
study to the government sector would be beneficial. Future researchers can also extend
the investigation to other innovations and other variables associated with the
implementation of ABC, such as contextual variables. |
