This is an outdated version published on 2022-01-02. Read the most recent version.
ปัจจัยเชิงสาเหตุของความฉลาดทางวิชาชีพของนักบัญชียุคใหม่ที่มีอิทธิพลต่อประสิทธิผลการปฏิบัติงานทางการบัญชี และความสำเร็จทางการบัญชีที่ยั่งยืนของนักบัญชีในบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย
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.
References
Aaker, D. A., Kumar. V., & Day. G. S. (2001). Marketing Research. New York: John Wiley and Sons.
ACCA. (2016). Professional accountants – the future: Drivers of change and future skills. Retrieved from file:///C:/Users/Asus/Downloads/pi-professional-accountants-the-future%20(1).pdf
Ahinful. G. S., Addo.S., Boateng .F. O., & Boakye, J. D. (2017). Accounting Ethics and the Professional Accountant: The Case of Ghana. International Journal of Applied Economics, Finance and Accounting. 1(1), 30-36. doi: 10.33094/8.2017.11.30.36
Armstrong. J. S., & Overton. T. S. (1997). Estimating Non Response Bias Mail Surveys. Journal of Marketing Research, 14, 396-402.
Asri, J. L., & Made, S. I. (2018). The Effect of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Types of Accountant Professions at Ethical Attitudes of Master Accounting Students. Russian Journal of Agricultural and Socio-Economic Sciences. 7(79), 195-204. doi: https://doi.org/10.18551/rjoas.2018-07.21
Bar-On, R. (1997). The emotional quotient inventory (EQ-i): A test of emotional intelligence. Toronto: Multi-Health Systems.
Boonchauy, N. (2020). The Age of Disruptive Technology and the Development of Innovative Accountants. Journal of Business Administration and Social Sciences Ramkhamhaeng University. 3(1), 15-26.
Churchill, G. A., Jr. (1979). A paradigm for developing better measures of marketing constructs. Journal of Marketing Research, 16, 64–73.
Cochran, W. G. (1953). Sampling Techniques. New York : John Wiley & Sons. Inc.
Dampitakse, K., & Boontawee, N. (2020). The Impact of Digital Accounting System on Business Corporation Accountants. RMUTT Global Business and Economics Review. 15(2), 59-72.
Federation of Accounting Professions. (2020). Management Accountants in the Digital Age. Retrieved from https://www.tfac.or.th/Article/Detail/126283
Gede, B. L. L., & Ketut, Y. (2018). The Effect of Intelligence Quotient on the Level of Understanding of Accounting with Spiritual Quotient and Adversity Quotient as a Moderating Variables. International Journal of Sciences: Basic and Applied Research, 41(1), 148-157.
Gordon. S. (2018). Technology Advancement Influence in Accounting and Information System Fields. (Undergraduate’s thesis). University of Nairobi.
Hair, J. F. Jr., Black W. C., Babin B. J., Anderson R. E., & Tatham R. L. (2010). Multivariate data analysis (6th ed.). New Jersey: Pearson Education International.
Kamfun, H., & Pongpanpattana, J. (2017). Effect of Accounting Vision on Efficiency of Accounting Practice in Hotel Business in North of Thailand. Humanities and Social Sciences Journal of Graduate School, Pibulsongkram Rajabhat University. 11(2), 135-146.
Kaneko. P., & Yimruan, S. (2018). Thai Accountant Competencies, Accounting Experience, Accountability Attitude, and Adaptation Capabilities, on Success in Accounting Profession after ASEAN Economic Community. Asian Administration and Management Review. 1(1), 115-122.
Marwaha. S., & Seth. G. (2016). Analyzing Impact of Creative Quotient on Students’ Participation and Performance in Extra-Curricular Activities. Imperial Journal of Interdisciplinary Research, 2(5), 97-107.
Meemak, T., Ankyos, T., & Ankyos, T. (2016). Accountants’ Knowledge Competency and Performance Standards Affecting the Quality of Financial Statement Reports of the Subdistrict Administrative Organizations in Nakhon Ratchasima Province. APHEIT Journals. 22(1), 119-133.
Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric Theory. New York, NY: McGraw-Hill.
Peasai, K., Wongsirisathaporn, J., & Panya, P. (2020). The Effect of Personal Development to Accounting Practice Performance of Accountants in the Northern Industrial. Journal of Management Science Chiangrai Rajabhat University. 15(1), 89-103.
Petchchedchoo, P. (2019). The Course of AI for Building Modern Accountant. Retrieved from shorturl.asia/yTJ8k [In Thai]
Pragoddee, P., Boonlua. S., & Muenthaisong. K. (2018). Strategic Accounting Practice Process Orientation and Accounting Success: An Empirical Research of Small and Medium Enterprises (SMEs) Auto Parts Businesses in Thailand. Panyapiwat Journal. 10(2), 89-103.
Prapaisri, P., & Nuntapun, K. (2020). Professional Development Guidelines for Accounting Professionals in The Digital Age. Journal of MCU Nakhondhat. 7(12), 421-435.
Sakthachak, K., & Sukwattanasinitt, K. (2019). Factors Affecting Working Efficiency of Digital Accountants Working in Thai Government Offices. Hatyai Academic Journal. 17(1), 17-31.
Santoso, A. L. (2018). Emotional Intelligence and Job Performance of Accounting Students Undertaking Internships. Journal of Management and Marketing Review. 3(1), 40-47.
Schumacker, R. E. and Lomax, R. G. (2010). A beginner’s guide to structural equation
modeling. (3rd ed). New Jersey: Lawrence Erlbaum Associates.
Sokhwanfa, B. (2016). Annual Report Disclosures Under Coporate Governance and Stakeholders benefits: Evidence from The Stock Exchange of Thailand 2015. (Master’s thesis). (Thammasat University).
Srithonrach, B. (2018). Effect of Accounting Expertise on Work Efficiency of Accountant Business in Roi-Kaen-Sarn-Sin Province Group. Kasalongkham Research Journal. 13(2), 31-42.
Sukh-Manthum, T. (2014). Learn from the past to develop and plan for operational improvements.
Retrieved from https://1th.me/FQubp
Supakit, A. (2015). Relationship Between Accounting Practice and Job Efficiency of Higher Education Institutions of Thailand. (Master’s thesis). Sripatum University.
The Stock Exchange of Thailand. (2020). List of Companies /Securities. Retrieved from shorturl.asia/gJIh3
__________________. (2020). SET CEO Survey Economic Outlook (Apr – Dec 2020). Retrieved from shorturl.asia/J5MVy
Worasiri, C. (2016). The Relationship Between Teamwork and Work Effectiveness of Nakhonratchasima-Highways’ Staff. (Master’s thesis, Rajamangala University of Technology Isan).
Yonathan, S., Nur. L., & Andi, A. (2019). The influence of experience, motivation and professional commitment on employee performance and job satisfaction at the audit firm in Indonesia. Revista Espacios, 40(27), 1-25.
Yuenyaw, P. (2018). Quotient Factors Affecting Desirable Characteristics of Bachelor of Education Curriculum’ S Students in Nakhon Pathom Rajabhat University. Veridian E-Journal. 11(1), 1961-1977.
ACCA. (2016). Professional accountants – the future: Drivers of change and future skills. Retrieved from file:///C:/Users/Asus/Downloads/pi-professional-accountants-the-future%20(1).pdf
Ahinful. G. S., Addo.S., Boateng .F. O., & Boakye, J. D. (2017). Accounting Ethics and the Professional Accountant: The Case of Ghana. International Journal of Applied Economics, Finance and Accounting. 1(1), 30-36. doi: 10.33094/8.2017.11.30.36
Armstrong. J. S., & Overton. T. S. (1997). Estimating Non Response Bias Mail Surveys. Journal of Marketing Research, 14, 396-402.
Asri, J. L., & Made, S. I. (2018). The Effect of Intellectual Intelligence, Emotional Intelligence, Spiritual Intelligence and Types of Accountant Professions at Ethical Attitudes of Master Accounting Students. Russian Journal of Agricultural and Socio-Economic Sciences. 7(79), 195-204. doi: https://doi.org/10.18551/rjoas.2018-07.21
Bar-On, R. (1997). The emotional quotient inventory (EQ-i): A test of emotional intelligence. Toronto: Multi-Health Systems.
Boonchauy, N. (2020). The Age of Disruptive Technology and the Development of Innovative Accountants. Journal of Business Administration and Social Sciences Ramkhamhaeng University. 3(1), 15-26.
Churchill, G. A., Jr. (1979). A paradigm for developing better measures of marketing constructs. Journal of Marketing Research, 16, 64–73.
Cochran, W. G. (1953). Sampling Techniques. New York : John Wiley & Sons. Inc.
Dampitakse, K., & Boontawee, N. (2020). The Impact of Digital Accounting System on Business Corporation Accountants. RMUTT Global Business and Economics Review. 15(2), 59-72.
Federation of Accounting Professions. (2020). Management Accountants in the Digital Age. Retrieved from https://www.tfac.or.th/Article/Detail/126283
Gede, B. L. L., & Ketut, Y. (2018). The Effect of Intelligence Quotient on the Level of Understanding of Accounting with Spiritual Quotient and Adversity Quotient as a Moderating Variables. International Journal of Sciences: Basic and Applied Research, 41(1), 148-157.
Gordon. S. (2018). Technology Advancement Influence in Accounting and Information System Fields. (Undergraduate’s thesis). University of Nairobi.
Hair, J. F. Jr., Black W. C., Babin B. J., Anderson R. E., & Tatham R. L. (2010). Multivariate data analysis (6th ed.). New Jersey: Pearson Education International.
Kamfun, H., & Pongpanpattana, J. (2017). Effect of Accounting Vision on Efficiency of Accounting Practice in Hotel Business in North of Thailand. Humanities and Social Sciences Journal of Graduate School, Pibulsongkram Rajabhat University. 11(2), 135-146.
Kaneko. P., & Yimruan, S. (2018). Thai Accountant Competencies, Accounting Experience, Accountability Attitude, and Adaptation Capabilities, on Success in Accounting Profession after ASEAN Economic Community. Asian Administration and Management Review. 1(1), 115-122.
Marwaha. S., & Seth. G. (2016). Analyzing Impact of Creative Quotient on Students’ Participation and Performance in Extra-Curricular Activities. Imperial Journal of Interdisciplinary Research, 2(5), 97-107.
Meemak, T., Ankyos, T., & Ankyos, T. (2016). Accountants’ Knowledge Competency and Performance Standards Affecting the Quality of Financial Statement Reports of the Subdistrict Administrative Organizations in Nakhon Ratchasima Province. APHEIT Journals. 22(1), 119-133.
Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric Theory. New York, NY: McGraw-Hill.
Peasai, K., Wongsirisathaporn, J., & Panya, P. (2020). The Effect of Personal Development to Accounting Practice Performance of Accountants in the Northern Industrial. Journal of Management Science Chiangrai Rajabhat University. 15(1), 89-103.
Petchchedchoo, P. (2019). The Course of AI for Building Modern Accountant. Retrieved from shorturl.asia/yTJ8k [In Thai]
Pragoddee, P., Boonlua. S., & Muenthaisong. K. (2018). Strategic Accounting Practice Process Orientation and Accounting Success: An Empirical Research of Small and Medium Enterprises (SMEs) Auto Parts Businesses in Thailand. Panyapiwat Journal. 10(2), 89-103.
Prapaisri, P., & Nuntapun, K. (2020). Professional Development Guidelines for Accounting Professionals in The Digital Age. Journal of MCU Nakhondhat. 7(12), 421-435.
Sakthachak, K., & Sukwattanasinitt, K. (2019). Factors Affecting Working Efficiency of Digital Accountants Working in Thai Government Offices. Hatyai Academic Journal. 17(1), 17-31.
Santoso, A. L. (2018). Emotional Intelligence and Job Performance of Accounting Students Undertaking Internships. Journal of Management and Marketing Review. 3(1), 40-47.
Schumacker, R. E. and Lomax, R. G. (2010). A beginner’s guide to structural equation
modeling. (3rd ed). New Jersey: Lawrence Erlbaum Associates.
Sokhwanfa, B. (2016). Annual Report Disclosures Under Coporate Governance and Stakeholders benefits: Evidence from The Stock Exchange of Thailand 2015. (Master’s thesis). (Thammasat University).
Srithonrach, B. (2018). Effect of Accounting Expertise on Work Efficiency of Accountant Business in Roi-Kaen-Sarn-Sin Province Group. Kasalongkham Research Journal. 13(2), 31-42.
Sukh-Manthum, T. (2014). Learn from the past to develop and plan for operational improvements.
Retrieved from https://1th.me/FQubp
Supakit, A. (2015). Relationship Between Accounting Practice and Job Efficiency of Higher Education Institutions of Thailand. (Master’s thesis). Sripatum University.
The Stock Exchange of Thailand. (2020). List of Companies /Securities. Retrieved from shorturl.asia/gJIh3
__________________. (2020). SET CEO Survey Economic Outlook (Apr – Dec 2020). Retrieved from shorturl.asia/J5MVy
Worasiri, C. (2016). The Relationship Between Teamwork and Work Effectiveness of Nakhonratchasima-Highways’ Staff. (Master’s thesis, Rajamangala University of Technology Isan).
Yonathan, S., Nur. L., & Andi, A. (2019). The influence of experience, motivation and professional commitment on employee performance and job satisfaction at the audit firm in Indonesia. Revista Espacios, 40(27), 1-25.
Yuenyaw, P. (2018). Quotient Factors Affecting Desirable Characteristics of Bachelor of Education Curriculum’ S Students in Nakhon Pathom Rajabhat University. Veridian E-Journal. 11(1), 1961-1977.
Published
2022-01-02
Versions
- 2022-02-01 (2)
- 2022-01-02 (1)
How to Cite
รัตนทรงธรรม ว. (2022). ปัจจัยเชิงสาเหตุของความฉลาดทางวิชาชีพของนักบัญชียุคใหม่ที่มีอิทธิพลต่อประสิทธิผลการปฏิบัติงานทางการบัญชี และความสำเร็จทางการบัญชีที่ยั่งยืนของนักบัญชีในบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย. Modern Management Journal, 19(2). Retrieved from https://so04.tci-thaijo.org/index.php/stou-sms-pr/article/view/251379
Issue
Section
Research Articles
License
Copyright (c) 2022 Modern Management Journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
