Factors Affecting the Accounting Professionalism Orientation in Transportation and Logistics Business in Thailand

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Sainatee Supmee
Kornchai Phornlaphatrachakorn
Saranya Raksong


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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