Factors Affecting the Accounting Professionalism Orientation in Transportation and Logistics Business in Thailand
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Published:
Dec 29, 2018
Keywords:
Long-Term Business Vision Accounting Resource Readiness Accounting Learning Continuity Accounting Employee Competency Stakeholder Expectation Increase Accounting Professionalism Orientation
Main Article Content
Abstract
The greater globalization has resulted in new opportunities and new worldwide impacts. For example, Thai business joined the ASEAN Economic Community resulting in more competition for them. The aim of this research was to examine the effects of long-term business vision, accounting resource readiness, accounting learning continuity, accounting employee competency, and stakeholder expectation increase on the accounting professionalism orientation (APO) via five components together with governance climate as a moderator. The relationship between variables was collected by questionnaires across 218 firms. Multiple regressions was used to analyze the influences of variables according to the research objectives. Results indicate that long-term business vision affects all dimensions of APO. Stakeholder expectation increase affected all dimensions except technology implementation. Governance climate positively moderated only the relationship between accounting resource readiness and technology implementation and accounting resource readiness and autonomy commitment. Future research should study the impacts of APO on transportation and logistics business in ASEAN.
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References
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Skar, R. (2010). The Meaning of Autonomy in Nursing Practice. Journal of Clinical Nursing, 19(15‐16), 2226-2234.
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Alnidawi, A. A. B., & Omran, F. M. (2016). Learning Organization Impact on Internal Intellectual Capital Risks: an Empirical Study in the Jordanian Pharmaceutical Industry Companies. International Business Research, 9(10), 176.
Altiok, P. (2011). Applicable Vision, Mission and the Effects of Strategic Management on Crisis Resolve. Procedia-Social and Behavioral Sciences, 24, 61-71.
Armstrong, J. S., & Overton, T. S. (1977). Estimating Nonresponse Bias in Mail Surveys. Journal of Marketing Research, 396-402.
Armstrong-Stassen, M., & Templer, A. (2005). Adapting Training for Older Employees: the Canadian Eesponse to an Aging Workforce. Journal of Management Development, 24(1), 57-67.
Bjurklo, M. (2008). Narrative Accounting: a New Form of Management Accounting? International Studies of Management and Organization, 38(2), 25-43.
Bonn, I., & Fisher, J. (2011). Sustainability: the Missing Ingredient in Strategy. Journal of Business Strategy, 32(1), 5-14.
Brennan, N. (2016). Are Ethics Relevant to the Practice of Professional Accounting? Accountancy Plus, 1, 23-24.
Brews, P., & Purohit, D. (2007). Strategic Planning in Unstable Environments. Long Range Planning, 40(1), 64-83.
Darwanis, D., Saputra, M., & Kartini, K. (2016). Effect of Professionalism, Competence, Knowledge of Financial Management, and Intensity Guidance Apparatus Inspectorate for Quality of Financial Statements (study on inspectorate regencies/cities in Aceh). BRAND. Broad Research in Accounting, Negotiation, and Distribution, 7(1), 28-36.
Fiedler, F. E. A (1967). Theory/ leadership Effectiveness. New York: McGraw-Hill.
Fraser, M. (2012). “Fleshing out” an Engagement with a Social Accounting Technology. Accounting, Auditing and Accountability Journal, 25(3), 508-534.
García-Sánchez, I. M., Rodríguez-Ariza, L., & Frías-Aceituno, J. V. (2013). The Cultural System and Integrated Reporting. International Business Review, 22(5), 828-838.
Ghasemi, M., Shafeiepour, V., Aslani, M., & Barvayeh, E. (2011). The Impact of Information Technology (IT) on Modern Accounting Systems. Procedia-Social and Behavioral Sciences, 28, 112-116.
Girard, J., & Girard, J. (2015). Defining Knowledge Management: Toward an Applied Compendium. Online Journal of Applied Knowledge Management, 3(1), 1-20.
Gualandris, J., Klassen, R. D., Vachon, S., & Kalchschmidt, M. (2015). Sustainable Evaluation and Verification in Supply Chains: Aligning and Leveraging Accountability to Stakeholders. Journal of Operations Management, 38, 1-13.
Hair Jr, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). SEM: an Introduction. Multivariate Data Analysis: A Global Perspective, 629-686.
Herciu, M., Ogrean, C., & Belascu, L. (2011). A Behavioural Model of Management – Synergy Between
Triple Bottom Line and Knowledge Management. World Journal of Social Sciences, 1 (3), 172-180.
Hirst, G., Van Knippenberg, D., & Zhou, J. (2009) ‘A Cross-level Perspective on Employee Creativity: Goal Orientation, Team Learning Behavior, and Individual Creativity’. Academy of Management Journal, 52(2), 280–293.
Hodges, B. D., Ginsburg, S., Cruess, R., Cruess, S., Delport, R., Hafferty, F., & Rees, C. (2011). Assessment of Professionalism: Recommendations from the Ottawa 2010 Conference. Medical Teacher, 33(5), 354-363.
Huo, B., Han, Z., Chen, H., & Zhao, X. (2015). "The Effect of High-involvement Human Resource Management Practices on Supply Chain Integration". International Journal of Physical Distribution and Logistics Management. 45(8), 716–746.
Islam J., & Hu, H. (2012) A Review of Literature on Contingency Theory in Managerial Accounting. African Journal of Business Management, 6(15), 5159-5164.
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Juiz, C., Guerrero, C., & Lera, I. (2014). Implementing Good Governance Principles for the Public Sector in Information Technology Governance Frameworks. Open Journal of Accounting, 3(01), 9.
Kwok, W. C., & Sharp, D. J. (1998). A Review of Construct Measurement Issues in Behavioral Accounting Research. Journal of Accounting Literature, 17, 137.
Lazazzara, A., Karpinska, K., & Henkens, K. (2013). What Factors Influence Training Opportunities for Older Workers? Three Factorial Surveys Exploring the Attitudes of HR Professionals. The International Journal of Human Resource Management, 24(11), 2154-2172.
Liu, Y., & Phillips, J. S. (2011). Examining the Antecedents of Knowledge Sharing in Facilitating Team Innovativeness from a Multilevel Perspective. International Journal of Information Management, 31(1), 44-52.
Lim, F. P. C. (2013). Impact of Information Technology on Accounting Systems. Asia-Pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology, 3(2), 93-106.
Negara, I. G. B. S. (2015). Toward Implementation of Accural Basis in Indonesia Government: key Success Factors. GSTF Business Review (GBR), 4(1), 44.
Neubert, M. J., Carlson, D. S., Kacmar, K. M., Roberts, J. A., & Chonko, L. B. (2009). ‘The Virtuous Influence of Ethical Leadership Behavior: Evidence from the Field’. Journal of Business Ethics, 90, 157–170.
Nunnally, J. C., & Bernstein, I. H. (1994). Psychological Theory. New York, NY: MacGraw-Hill.
Nuryanto, M., & Afiah, N. N. (2013). The Impact of Apparatus Competence, Information Technologyutilization and Internal Control on Financial Statement Quality (study on local government of Jakarta province-Indonesia). World Review of Business Research, 3(4), 157–171.
Ogbonna, G.O., & Ebimobowei, A. (2012). Effect of Ethical Accounting Standards on the Quality of Financial Reports of Banks in Nigeria. Current Research Journal of Social Sciences, 4(1), 69-78.
Phromket, C., & Ussahawanitchakit, P. (2009). Effects of Organizational Learning Effectiveness on Innovation Outcomes and Export Performance of Garments Business in Thailand. International Journal of Business Research, 9(7), 6-31.
Pothong, O., & Ussahawanitchakit, P. (2011). Sustainable Accounting and Firm Survival: an Empirical Examination of Thai Listed Firms. Journal of Academy of Business and Economics, 11(3), 1-28.
Rogelberg, S. G., & Stanton, J. M. (2007). Introduction: Understanding and Dealing with Organizational Survey Non Response. Organizational Research Methods. 10(2), 195-209.
Rwelamila, P. M. D., & Purushottam, N. (2016). Strategic Project Management as an Innovative Approach for Sustainable Green Campus Buildings in Africa: The need for a Paradigm Shift. Smart and Sustainable Built Environment, 5(3), 261-271.
Shil, N. C. (2008). Accounting for Good Corporate Governance. Journal of Administration & Governance, 3(1), 22-31.
Sikka, P. (2008). Enterprise Culture and Accountancy Firms: New Masters of the Universe. Accounting, Auditing and Accountability Journal, 21(2), 268–295.
Skar, R. (2010). The Meaning of Autonomy in Nursing Practice. Journal of Clinical Nursing, 19(15‐16), 2226-2234.
Strumickas, M., & Valanciene, L. (2010). “Development of Modern Management Accounting System.” Engineering Econimics, 21(4), 377–386.
Tosattoz, S. C., Governatoriy, G., & Kelsen P. (2013, September). Towards an Abstract Framework for Compliance. Proceedings of the 17th IEEE International EDOC 2013 Conference Workshops. 79–88.
Trivellas, P., Kakkos, N., & Santouridis, I. (2017). Knowledge Management and Employee General Competencies in Accounting Firms. Strategic Innovative Marketing, 57-63.
Ulrich, D. (2016). “HR at a crossroads”. Asia Pacific Journal of Human Resources, 54(2), 148-164.
West, A. (2017). The Ethics of Professional Accountants: an Aristotelian Perspective. Accounting, Auditing and Accountability Journal, 30(2), 1-28.
Yaacob, M. R., & Zain, N. M. (2016). Modelling Green Batik Industry–a Strategy for Sustainability in the Craft Industry in Malaysia. International Journal of Development and Sustainability, 5(2), 87-97.
Yamane, T. (1973). Statistics: An Introductory Analysis. New York: Harpe