ACCOUNTING PROFESSIONALISM ORIENTATION AND FIRM GOAL ACHIEVEMENT: AN EMPIRICAL RESEARCH OF TRANSPORTATION AND LOGISTICS BUSINESS IN THAILAND

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Sainatee Supmee

Abstract

Transportation and logistics businesses’ influences on economic system are one of important potential engines to move economic and to reform economic structure of Thailand. However, there is little empirical manifestation regarding the influence of accounting professionalism on goal achievement of transportation and logistics businesses. The main objective of empirical research was to investigate the relationship of five components of accounting professionalism comprised of regulation compliance, knowledge management, technology implementation, professionalism ethics and autonomy commitment on firm goal achievement. Data were collected from 218 firms of transportation and logistics business with questionnaire survey with Cronbach's Alpha coefficient testing in individual items were in a range between 0.746 and 0.924. Key informants were accounting directors, accounting managers and chief accountants. Data were analyzed by using correlation analysis and multiple regression at significance levels of 0.05 and 0.01.


            Empirical results revealed positive effect that regulation compliance yielded positive influence on information credibility, accounting report quality and management decision efficiency. Professionalism ethics manifested positively significant effect on information satisfactions and firm goal achievement, management decision efficiency, accounting report quality and information credibility, respectively. Autonomy commitment had a positive effect on information credibility and management decision efficiency, respectively. The accounting professionalism orientation variables in this research could be applied for operating companies of transportation and logistics business registered in the Special Economic Zones. Time series could be conducted with longer period of study in order to assess the success of accounting professionalism orientation to achieve firms’ goals.

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