Causal Model of The Operational Competency of Accounting Practitioners with The Innovation Capability as The Mediator
DOI:
https://doi.org/10.57260/csdj.2026.283316Keywords:
Operational competency, Accounting practitioners, Innovation capabilityAbstract
This research developed and validated a causal model of the operational competency of accounting practitioners in Thailand's Bangkok metropolitan area, with innovation capability as the mediating variable. The study used a sample of 560 accounting practitioners selected via cluster and snowball sampling. Data were collected using a questionnaire (Cronbach's alpha = .962) and analyzed using confirmatory factor analysis (CFA) and structural equation modeling (SEM). The causal model comprised five latent variables—communication capability, personnel competency, knowledge sharing, innovation capability, and operational competency—along with 20 observed variables.
Key findings indicate that operational competency was significantly influenced by knowledge sharing (β = 0.42), personnel competency (β = 0.34), and innovation capability (β = 0.13), all at p < .05. Innovation capability also partially mediated the relationships between knowledge sharing, personnel competency, and communication capability with operational competency (indirect effects: 0.07, 0.02, and 0.02, respectively). The model demonstrated good empirical fit: χ²(126) = 117.77, p = 0.687, GFI = 0.980, AGFI = 0.966, RMSEA = 0.000. The coefficient of determination (R² = 0.66) indicates that the model explains 66% of the variance in operational competency. These results highlight the importance of developing innovation capability alongside knowledge sharing and personnel competency to enhance the performance of accounting practitioners. Findings are specific to the Bangkok metropolitan area and should be generalized to national populations with caution.
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