This study investigates the role of Modern Management Accounting (MMA)—which integrates Strategic Management Accounting (SMA) and Strategic Customer Knowledge (SCK)—in driving Sustainable Competitive Advantage (SCA) and Business Sustainability (BS) in Thai green hotels. Business Sustainability is conceptualized as the achievement of balanced outcomes across economic performance, social responsibility, and environmental stewardship. It addresses a theoretical debate by testing two competing SCA models: a disaggregated model (which separates SCA into Customer Experience Advantage (CEA) and Operational Efficiency Advantage (OEA)) and a holistic model (which treats SCA as a unified construct). Data from 115 certified green hotels were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed a critical distinction between the models. In the disaggregated model, SMA and SCK contributed to both CEA and OEA, but only OEA directly enhanced BS and served as a partial mediator in the relationships from both SMA and SCK to BS, whereas CEA showed no significant mediating effects. Conversely, the holistic model demonstrated that overall SCA served as a partial mediator in the relationships from both SMA and SCK to BS, while also exerting a strong direct effect on BS. The study concludes that achieving business sustainability requires a holistic SCA that integrates both operational efficiency and customer experience, offering a comprehensive framework for strategic management in the hotel industry. These findings underscore the strategic imperative for hotel managers to cultivate an integrated competitive advantage, where superior customer experiences and operational excellence are synergistically managed, to ensure long-term business sustainability.

This research aimed to: (a) analyze the influence of strategic management accounting information on business strategy, competitiveness, and sustainable performance; (b) investigate the role of mediating variables on business strategy and competitiveness, and (c) study the role of moderating variables on organizational learning capability and competitive culture. The sample comprised 200 companies listed on the Stock Exchange of Thailand. The research methodology employed structural equation modeling to test direct and mediating influences and hierarchical multiple regression analysis to test moderating influence. The findings of the study revealed that all aspects of strategic management accounting information, except for environmental scanning, had a positive impact on business strategy. Market intelligence had a positive influence on competitiveness, while technology intelligence had a positive impact on sustainable performance. The research also found that business strategy had a mediating influence on strategic management accounting information in the areas of technology intelligence, market intelligence, and forward-looking information, which in turn affected organizational competitiveness. Additionally, organizational competitiveness had a mediating impact on market intelligence and sustainable performance. Furthermore, the study revealed that organizational learning capability and competitive culture played a moderating role in organizational competitiveness and sustainable performance.