The Potential and Quality Control Factors Affecting the Success of Accounting Firms in Northern Thailand

Abstract

The purposes of this research are 1) to examine the potential and quality control of accounting firms in the upper northern region, and 2) to investigate the potential and quality control that impact the success of accounting firms in the upper northern region. Data were collected from a sample of 386 respondents. Frequency, Percentage, Mean, Standard Deviation, and Multiple Linear Regression were used for data analysis.
The results of the study revealed that the potential of the accounting firms that had 6 - 10 years of operation as either individuals or groups of individuals, served 30 to 50 clients, and had 5 - 10 bookkeepers yielded the highest level of success in terms of regulation in ethics and responsibility of the executives, while the highest level of success of accounting firms was business process perspective and customer perspectives.
The quality control of accounting firms in terms of customer-related processes, document management, and resource management was forecasted to be factor affecting the success of such firms in the upper northern region, which was 70%., with a statistical significance of 0.05. The coefficient of multiple correlation coefficient was 0.838.