Casual Factors of Modern Accountant’s Professional Quotients Influencing Accounting Practice Efficiency and Sustainable Accounting Success of Accountants in Companies Listed on The Stock Exchange of Thailand
Keywords:
Modern Accountant’s Professional Quotients, Accounting Practice Effectiveness, Sustainable Accounting SuccessAbstract
The aim of this research is to study the casual factor of modern accountant’s professional quotients influencing accounting practice efficiency and sustainable accounting success of accountants in companies listed on the stock exchange of Thailand. The quantitative research was applied as a research method and the accountants working in listed companies on the stock exchange of Thailand as a sample group. It can be indicated 353 samples using questionnaires and Two-Stage Sampling as a tool for data collection and sample selections. The statistics for data analysis were frequency distribution, mean, percentage, standard deviation, and Structural Equation Modeling analysis (SEM). The results showed that the analysis model was consistent with the empirical data (= 390.539, p-value = 0.129, df = 360, CMIN/DF = 1.085, RMSEA = 0.016, GFI = 0.932) indicating the model is fit to the empirical data at a good level. For hypothesis testing, it was found that the technical and ethical competencies quotient, intelligence quotient, digital quotient, and emotional intelligence quotient were causal factors that positive direct influencing accounting practice effectiveness. For creative quotient, vision quotient, and experience quotient, it was no influence on accounting practice effectiveness. It was also found that accounting practice effectiveness had a positive direct influence on sustainable accounting success.
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