A Causal Relationship Model of Adaption Innovation and Modern Technology Accounting Practices, Continuing Professional Accounting Development, Professional Accounting Expertise on Performance Financial Report of Accountant in Thailand
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Abstract
The purpose of research was to study a causal relationship model of adaption innovation and modern technology accounting practices, continuing professional accounting development, professional accounting expertise on performance financial report of bookkeeper in Thailand. The participants were 340 accountants chosen by stratified random sampling. A questionnaire was used as the instrument. Statistics were percentages, mean, standard deviation, pearson correlation, factor analysis, and path analysis was used to find out causal relationship with structural equation models (SEM). The results showed that the measurement model was valid and well fitted to the empirical data (x2 = 51.947, df = 39, p-value 0.08, GFI =0.977, AGFI = 0.947, CFI = 0.994, RMSER=0.031). It showed that this model exhibits acceptable level of fit. In addition, the findings revealed that Adaption Innovation and Modern Technology Accounting Practices, Continuing Professional Accounting Development has the strongest direct effect on professional accounting expertise and the influential factors leading to Professional accounting expertise and performance financial report.
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