Quality Management Affecting the Performance of Medium and Small Auditing Offices in Bangkok
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Abstract
This research aims to study (1) opinions on quality management factors and performance efficiency of medium and small auditing offices in Bangkok and (2) quality management factors affecting the performance of medium and small auditing offices in Bangkok. A mixed-methods approach was employed. For the quantitative research, the population consisted of executives, certified public accountants (CPAs), or owners of medium and small auditing offices in Bangkok. A simple random sampling method was used, with a sample size of 278 respondents. Data was collected using questionnaires. Descriptive statistics, including frequency, percentage, mean, and standard deviation, were used, along with inferential statistics through multiple regression analysis. For the qualitative research, key informants included executives and CPAs, selected through purposive sampling, with a total of 7 participants. Data was collected through structured interviews and analyzed using content analysis. The research findings revealed that (1) opinions on quality management factors and performance efficiency of medium and small auditing offices in Bangkok were at the highest level. (2) Quality management factors—including follow-up and corrective processes, governance and leadership, information and communication, and resources—significantly affected the performance efficiency of medium and small auditing offices in Bangkok at a statistical significance level of 0.05.
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