THE INFLUENCES OF KEY SUCCESS FACTORS ON THAI ACCOUNTING OFFICE PERFOEMANCE FOR ACCOMMODATING ASEAN ECONOMIC COMMUNITY

Abstract

In this study of the Influences of Key Success Factors on Thai Accounting Office Performance for Accommodating ASEAN Economic Community (AEC), the researcher examines five factors: (1) human resource management, (2) knowledge management, (3) corporate social responsibility, (4) innovation and (5) competitive advantage. As such, the researcher has the following objectives in this investigation: (1) to study the factors of human resource management; knowledge management, corporate social responsibility, innovation, competitive advantage, and the organizational performance of Thai accounting office; (2) to determine the causal relationships between the factors of human resource management, knowledge management, corporate social responsibility, innovation, and competitive advantage exerting influences over the organizational performance of Thai accounting office; and (3) to compare the competitive advantage of Thai accounting office in respect to the intention to conduct business in other AEC countries. In this undertaking, finally, the researcher also analyzes the competitive advantage of Thai accounting office by reference to business size. The independent variables consisted of human resource management, knowledge management, innovation, and corporate social responsibility. The dependent variables were competitive advantage and the organizational performance of Thai accounting office. Using a quantitative research method, the researcher conducted empirical research using a questionnaire and an interview form as instruments for collecting data from owners and high ranking administrators from 290 Thai accounting offices. Using techniques of descriptive statistics, the researcher analyzed the data collected in terms of percentage, mean, standard deviation and path analysis.