A Structural Equation Model of Factors Affecting the Achievement of the Digital Economy Accounting Firms in Thailand

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Gunchanunthon Nawapornkongprecha
Natcha Krimjai
Chanidapa Deesukanan
Benjatha Wattanakul


This research aims : (1) to study the factors affecting the achievement of the digital economy accounting firms in Thailand; (2) to analyze the model’s consistency with the empirical data of factors influencing the achievement of the digital economy accounting firms in Thailand. (3) to analyze direct, indirect, and influential influence; Factors influencing the achievement of the digital economy accounting firms. The sample size was 392 and the data were analyzed by the Structural Equation Model (SEM)

The research found that (1) Study to Level of Factor Quality Service, Performance Information Technology and Quality Service Affect the achievement of the digital economy accounting firms were very high (2) The results of model analysis with empirical data on factors influencing the achievement of the digital economy accounting firms in Thailand. It was found that after checking the consistency of the model, the structural equation It appears that all harmonized indexes pass the benchmark. Therefore, it can be concluded that the results of this consistency analysis was (c2/df) = 52.814 (df)=59 p-value= 0.920 (c2/df) = 0.895 GFI 0.980 AGFI = 0.970 และ RMSEA = 0.000 (3) The results of the analysis of factors influencing the Service quality, Quality control practices and Information technology has a direct influence on the achievement of the digital economy accounting firms. The results were as follows: 0.402, 0.327 and 0.245 respectively. It also found that standards of performance and information technology indirectly affected the achievement of the digital economy accounting firms through service quality. Influence of overall factor of Quality control practices, Service quality and Information technology has a total influence of 0.468, 0.402 and 0.391, respectively.


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Nawapornkongprecha ก., Krimjai ณ., Deesukanan ช., & Wattanakul เ. (2019). A Structural Equation Model of Factors Affecting the Achievement of the Digital Economy Accounting Firms in Thailand. Ph.D. In Social Sciences Journal, 9(3), 803–817. Retrieved from https://so05.tci-thaijo.org/index.php/phdssj/article/view/126043
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