The Development of Transformational Leadership Influencing Accounting Capabilities Affecting the Success Of The Thai Business in Thailand

Main Article Content

Siwaporn Traiphop
Noppadol Punpanich


The purposes of this research were 1) to synthesize the transformation leadership, influencing accounting capabilities affecting the success of the Thai business in Thailand. 2) to study correlation transformation leadership, influencing accounting capabilities affecting the success of the Thai business in Thailand. 3) to develop transformation leadership, influencing accounting capabilities affecting the success of the Thai business in Thailand. This research was mixed methods: The samples were executive of the international shipping and handling companies of 142, and the concerns of the management of the logistics service group’s 20 people, using questionnaire and in-depth interview as a tool to collect information. The data were analyzed by descriptive statistics, Pearson Product Moment Correlation Coefficient, and multiple regression analysis.

           The results revealed that 1) transformation leadership feature consists of the knowledge, skills, personal characteristic, continuous improvement and change. 2) Transformation leadership and accounting capabilities are positively correlated with low. 3) Transformation leadership influences of the logistics business performance statistically significant at a level of .01. The independent variables that have the power to predict influences of the logistics business performance followed by Idealized Influence, Individualized Consideration, Intellectual Stimulation and Inspiration Motivation. Accounting capabilities influence logistics business statistically significant at .05 level. The independent variables that have the power to predictive influences of the logistics business performance followed by accounting information system, accounting, knowledge, accounting ethics and skill respectively.


Download data is not yet available.

Article Details

Research Articles


Bhatnagar, J. (2006). Measuring organizational learning capability in Indian managers and establishing firm performance linkage. The Learning Organization, 3(5), 416–633.
Boonyanet W. (2016). Revenue Recognition in Accounting of Transportation and Logistics Businesses. Journal of Transportation and Logistics, 9(1). 96-108.
Chaipunha, S. Chaikidurajai, P., & Punpanich, N. (2016). The Structural Relationship Model of Knowledge Management to Learning Organization Organizational Agility and Competitive Advantage of Commercial Bank in Thailand. RMU Journal (Humanities and Social Sciences), 10(3). 89 – 104.
Charoenpornphom, P. (2015). The Relationship between Transformational Leadership, Work Engagement and Organizational Commitment: A Case Study of International Consumer Goods Company. Degree of Master of Arts, Thammasat University.
Daniela, P. & Attila,T. (2013). Internal audit versus internal control and coaching. Procedia Economics and Finance, 6(2). 694-702.
Department of Primary Industries and Mines. (2017). Industrial Logistics Performance Index Handbook. Logistics Service Information Center: LSIC. Mdicholding.
Habib, A. & Hossain, M. (2013). CEO/CFO Characteristics And Financial Reporting Quality: A review. Research in Accounting Regulation, 25(1). 88-100.
Jinain, P. & JeeraThanyasakul, S. (2018). Competitiveness Advantage of Plastic Industry. Journal of Suvannabhumi Institute of Technology (Humanities and Social Sciences). 4(2), 257-270.
Latha, P. Boonlua, S., & et al. (2017). An Empirical Investigation of a Contingency Model of Integrated Performance Measurement System Strategy Evidence from Thai-Listed Firms. Degree of Doctoral of Accounting, Mahasarakham Business School.
Lekmat, L. & Intaragasam, P. (2019). Potential Development Guidelines of SMEs. University of the Thai Chamber of Commerce Journal Humanities and Social Sciences, 39(2). 104-122.
Office of the National Economic and Social Development Council. (2017). Thailand’s Logistics Report 2017. Retrieved on December, 12, 2017, from
Phanpanit, N. (2012). The Quantitative Relationship between Mckinsey 7S’s Model and Sustainable Competitive Advantage: Case study of Thai SMEs in Biotechnology Industry. APHEIT International Journal. 18(2). 70-79.
Pingpitthayakul, P. (2016). A Study of Competency of Logistics 4.0 Workforce by Using Quality Function Deployment (QFD) Method. Degree of Master of Science of Logistics and Supply Chain Management, Sripatum University.
Ritdech, A. (2014). Effects of the Accounting Knowledge, Accounting Information Systems, and Quality of Accounting Information on Earning the Beneficial Outcomes. Degree of Master of Accounting, Sripatum University.
Saengsuwanwow, N. (2017). Leaders and Public Sector Organization Change Under Thailand 4.0 Strategy. Phimoldhamma Research Institute Journal, 5(1). 67-78.
Sengpanich, U. (2015). The Utilization of Case Studies in Management Accounting Lessons to Improve the Knowledge of Applying Accounting Information for Management and Operation. Faculty of Management Science, Pibulsongkram Rajabhat University.
The Federation of Accounting Professions. (2015). Thai Accounting Standards. Retrieved on September, 5, 2015, from
Thonjaroenkul, N. (2018). Accounting Staff Competencies Affecting the Effectiveness of Job Performance: A Case of Manufacturing Industry in Muang Samutprakarn District. APHEIT International Journal, 24(1), 58-70.
Wajeethongrattana, P. (2015). The Influence of Learning Efficiency toward Job Performance Effectiveness on Accountants in Nakhonratchasima Province. Journal of the Association of Researchers, 20(1), 85-94.
Watkins, K. E., & Marsick, V. J. (1993). Sculpting the Learning Organization Lessons in the Art and Science of Systemic Change. San Francisco: Jossey-Bass Publishers.
Watkins, C. (1985). The American Heritage Dictionary. (2nd ed.). Boston: Houghton Mifflin.