Antecedents Factors Influencing the Performance of Accounting Firm in Thailand

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ประนอม คำผา กิตติมา จึงสุวดี อัยรดา พรเจริญ


The objectives of the research were to : 1) study the causal relationship of the factors that influence the performance of accounting firms in Thailand; and 2) examine the congruence of the developed model. The samples used were 425 chiefs of accounting offices. The systematic random sampling method was employed to select the samples. A questionnaire was developed and used to collect the data. The statistics used in this research is confirmatory structural model analysis.

The findings of the research are as follows: 1) There were four factors, namely transactional leadership, transformational leadership, learning organization and quality management that influenced the performance of accounting firms. 2) Quality management had the highest direct influence while learning organization had the highest indirect influence. Quality management showed the highest total influence on performance. 3) The developed causal relationship model conformed to the empirical data with X2= 218.071, df = 198, X2/df = 1.101, P-value = .156, GFI = .957, CFI = .984, RMSEA = .015. The standardized coefficient of antecedent factors ranged from .359 to .815 and quality management showed the highest coefficient. The latent factors predicted the causal relationship model at 46.9 percent.


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