This study aims to examine the effects of integrated performance measurement on firm success of beverage businesses in Thailand. Integrated performance measurement, organizational commitment, organizational citizenship behavior, and firm success are the main variables of the study. In this study, all 653 beverage businesses from Department of Business Development, Ministry of Commerce, Thailand are the samples of the study. The data collection was provided during February - April, 2016. A mail survey procedure via questionnaire was used for data collection. 163 responses were received. Of the surveys completed and returned, 159 were usable. The structural equation model (SEM) is conducted to examine the effects of integrated performance measurement on organizational commitment, organizational citizenship behavior and firm success. The results show that integrated performance measurement positively influences organizational commitment, organizational citizenship behavior and firm success. Organizational commitment positively affects both organizational citizenship behavior and firm success while organizational citizenship behavior positively impacts firm success. In summary, integrated performance measurement as a strategic management accounting approach is a key determinant of firms’ business outcome. Firms need to support their resources and capabilities in developing, implementing, utilizing, and maintaining integrated performance measurement. Potential discussion, conclusion, and suggestions and directions for future research are highlighted.

Abstract
1. Introduction
2. Literature Review and HypothesesDevelopment
    2.1. Integrated Performance Measurement
    2.2. Organizational Commitment
    2.3. Organizational Citizenship Behavior
3. Research Methods
    3.1. Sample and Data Collection
    3.2. Measures
    3.3. Instrument Test
4. Results and Discussion
5. Contributions and Directions for FutureResearch
    5.1. Theoretical Contribution
    5.2. Managerial Contribution
6. Conclusion
References

• Kornchai PHORNLAPHATRACHAKORN(Institute for Business and Accounting Innovation, Nakhan Phanom University) Corresponding Author
• Jindarat PEEMANEE(Mahasarakham Business School, Mahasarakham University)