Causal Relationship Model of Factors Affecting the Asset Management of Savings and Credit Cooperatives in Thailand

Main Article Content

Sujanya Khuntong Theathanick Siriwoharn Kanreutai Klangphahol

Abstract

Research causal relationship model of factors affecting the asset management of savings and credit cooperatives in Thailand. The objective is to analyze the confirmatory components of the causal relationship model of factors affecting asset management of the savings cooperatives in Thailand. Which has determined the research into 2 forms: Mixed Methods Research is a qualitative research, combined with quantitative research. The research population is a savings cooperative in Thailand which is supervised by the Cooperative Promotion Department (Excluding the assembly) 1,377 organizations with a total population of 3,058,988 people. The sample group in this research was 520 people using Simple Random Sampling. The tools used in the research were questionnaires and 5 levels of assessment, 44 items with confidence values of 0.98 to analyze the confirmatory components and to analyze the structural equation model.


          The research found that. Asset management of savings cooperatives in Thailand the overall picture is at a high level. Sorted in descending order as follows: financial security and application of management accounting techniques respectively. The results of the analysis of factors affecting asset management of savings cooperatives in Thailand consist of 2 factors: 1) financial security factors and 2) technical accounting management factors Most of them affect the management of savings cooperatives in Thailand. And the results of the causal relationship model of factors affecting asset management of savings cooperatives in Thailand. With statistical significance at the level of .05 and .01 and the measurement model is consistent with the empirical data. All models consist of 2 aspects, namely financial stability factor measurement model and 2) technical factor measurement model. Management Accounting.

Keywords

Article Details

Section
Research Articles

References

Army Internal Audit Office. (2016). (MSP) Military in the Army Region 4. Searched on March 19, 2016, from http: // www. rta.mi.th/216100u/Data/Data_pro/CAMP _ARMY/Pa ge_camp4.htm
Ayedh, A., Mohamed, A., Eddine, H., & Oussama, C. (2015). The impact of advance Management accounting techniques on performance: The case of Malaysia. Middle East Journal of Business, 10 (2).
Bumrungrat, K. (2016). Analysis of data factors of financial ratios of Cooperatives. Agriculture and Non-agricultural cooperatives for the year 2015.
Chalikarnchanana, K. (2009). Management Accounting. Bangkok: Chulalongkorn University.
Chonphaisan, P. (2016). Business alarms in case studies of companies registered in Stock Exchange of Thailand. Net Review, 30 (94), 238-249.
Cihak, M., Demirguc-Kunt, A., Feyen, E., & Levine, R. (2012). Benchmarking financial systems around the world. World Bank Policy Research Working Paper (6175).
Cooperative Financial. (1999). Surveillance and Warming System: Set Standard Program. Bangkok: CFSAWS.
Cooperative Promotion Department. (2015). CAMEL Analysis Application Guide. Bangkok: Cooperative Auditing Department.
Ngernprasertsri, N. (2014). Quality management. (2nd ed.). Bangkok: Thammasat University Press.
Preedasak, P. (2013). Principles of Microeconomics. (4th ed.). Bangkok: Thammasat University Press.
Rasid, S. Z.A., Isa, C. R., & Ismail, W. K. W. (2014). Management accounting systems, enterprise risk management and organizational performance in financial institutions. Asian Review of Accountion, 22(2), 128-144.
Sakulpruet, Y. (2009). Membership of the Community Financial Institution: A Case Study of Community Financial Institutions, Bang Rakhum Sub district, Bang Len District, Nakhon Pathom Province. Master of Arts (Department of Education): Silpakorn University.
Sripan, S. (2009). Strengthening the Strengthening Process of Baan Wang Khum Ngoen Collection Group, Mae Faek Mai Sub-district, San Sai District, Chiang Mai Province. Thesis (Education)
Yunus, M (2006): Based on Interview with Yunus. Prachachat Business. 2006: online