Business Environment and Accounting Capacity Affecting to Quality of Accounting Information of Community Enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi Provinces

Sun, 29 Sep 2024 00:00:00 +0700

The objective of this research is to study the levels of the business environment and accounting knowledge and abilities that affect the quality of accounting information of community enterprises in Samut Sakhon, Samut Songkhram, and Ratchaburi provinces. This is a survey and development research, collecting data through questionnaires from a sample of 572 community enterprises in the mentioned provinces. Descriptive statistics were used, including frequency distribution, percentages, means, and standard deviations.

The research findings reveal that the overall business environment of community enterprises is at a moderate level, while the overall accounting knowledge and abilities are at a high level. The overall quality of accounting information of community enterprises is at a moderate level. Each component of the model demonstrates good accuracy and forecasting capability, with an acceptance rate of 80.4% at a statistical significance level of 0.05.

Path Analysis of the Influence of Competency, Fairness, People-Centeredness, and Service-Mindedness on Value Driven Behavior in the Royal Thai Police Force

Pitsarn Phanwattana — Wed, 06 Nov 2024 00:00:00 +0700

This quantitative research aims to analyze the influence of competency, fairness, people centeredness, and service-mindedness on the value-driven behavior of police trainees, using path analysis to examine the causal relationships between variables. The sample consisted of 201 police trainees selected from the training program for the fiscal year 2023, with data collected from December 2023 to March 2024. The research instrument was a three-part questionnaire, including demographic information and Likert scale questions on the main variables. A pilot study was conducted with 20 participants to test the instrument, resulting in content validity (IOC) scores above 0.70, a Cronbach's Alpha of 0.87, and acceptable construct validity (CFA), with CFI = 0.76 and RMSEA = 0.06 Data were analyzed using descriptive statistics and path analysis.
The findings showed that R² = 0.347, indicating that 34.7% of the variance in police trainees' value-driven behavior (VALUE) could be explained by the variables in the model. Competency (COMPE) had a direct influence on VALUE, with a coefficient of 0.818, demonstrating that higher competency leads to stronger adherence to values. Fairness (OFAIR) had a direct influence on VALUE, with a coefficient of 0.776, indicating that a fair and just system enhances trainees' value-driven behavior. Additionally, People-centeredness (PEOPL) had an indirect influence on VALUE through OFAIR, with a coefficient of 0.597, showing that emphasizing people-centeredness promotes fairness and justice, which in turn strengthens value-driven behavior. In conclusion, competency and fairness are the main factors that directly influence the value driven behavior of police trainees, while people-centeredness indirectly affects values through the promotion of a fair and just system.

วารสารวิชาการ วิจัย และนวัตกรรม มสธ. (มนุษยศาสตร์และสังคมศาสตร์) (ออนไลน์)

Business Environment and Accounting Capacity Affecting to Quality of Accounting Information of Community Enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi Provinces

Path Analysis of the Influence of Competency, Fairness, People-Centeredness, and Service-Mindedness on Value Driven Behavior in the Royal Thai Police Force