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Influence Of Environmental Strategy And Management Control On Environmental And Economic Performance, Kanya Sannamwong
Influence Of Environmental Strategy And Management Control On Environmental And Economic Performance, Kanya Sannamwong
Chulalongkorn University Theses and Dissertations (Chula ETD)
This study aims to explore the role of eco-controls in translating competitive environmental strategic intents into eco-practices, as well as the associations between eco-practices and environmental and economic performance. A web-based survey was used to collect data from 151 Thai manufacturing firms from September to November 2020. Structural Equation Modeling (SEM) was employed for data analysis. The findings from the study suggest that firms pursuing predominantly eco-efficiency intent, firms pursuing predominantly eco-branding intent, and firms pursuing both eco-efficiency intent and eco-branding intent at the same degree, tend to adopt more bureaucratic forms of eco-control regardless of their environmental strategic intents. …
The Use And Analysis Of Accounting And Non-Accounting Information In Equity-Based Crowdfunding, Aranya Narklor
The Use And Analysis Of Accounting And Non-Accounting Information In Equity-Based Crowdfunding, Aranya Narklor
Chulalongkorn University Theses and Dissertations (Chula ETD)
Equity-based crowdfunding (ECF) is a new funding source for Thai startups and small and medium enterprises (SMEs). However, there has been only one ECF fundraising success story in Thailand during the past three years. A mixed-method research approach is employed to investigate the use of accounting and non-accounting information in the Thai ECF setting. The findings show that the most important information is the business model. The majority of participants focus on estimated revenue & cost and estimated cash flow. They pay a great deal of attention to non-accounting information, which is product/service characteristics and market potential. These results can …