Influential Factors in Causal Model for Professional Achievement of Certified Public Accountants in Thailand
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Abstract
This research aims to (1) to study on influential factors in causal model for professional achievement of certified public accountants in Thailand; (2) to examine the relationship of causal model for professional achievement of certified public accountants in Thailand with empirical data (3) to study the size of direct, indirect, and total influences towards professional achievement of certified public accountants in Thailand (4) To apply the finding from Influential factors in causal model for professional achievement of certified public accountants in Thailand to be used as a guideline to develop and to enhance of professional competence for the successful completion of the auditor’s profession. The data was collected from 400 certified public accountants in Thailand and analyzed by the Structural Equation Model (SEM).
The results found that personal environmental factors, professional competence and professional commitment, the success of the audit profession can be ranged from the highest on Professional commitment variables, professional competence, and personal environment factors respectively. The finding after package program processing found that the consistency of the structural equation model of Chi-square criteria were 94.327, df = 84, p-value = 0.207, GFI = 0.938, CFI = 0.992, AGFI = 0.911, RMR = 0.030, RMSEA = 0.026. The results of this analysis are consistent with the empirical data and path analysis found that personal environment factors, professional capacity factor and professional commitment factor influence to direct positive influence on auditors’ professional achievement at statistically significant. The interview with semi-structured questions from the authorized auditors and experts. It can be concluded that the model can be used as a guideline to develop the auditor’s professional success in Thailand.
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Academic articles, research articles, and book reviews in the Ph.D. in Social Sciences Journal are author’s opinions, and not the publisher’s, and is not the responsibility of the Ph.D. in Social Sciences Journal Philosophy Association, Ramkhamhaeng University. (In the case that research is done on human, the researcher has to be trained in Ethics for Doing Research on Human Training and has to produce the evidence of the training).
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