Transparency of Thai Business Organization in Certified Public Accountant Perception

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Vichit Suradinkura
Sriprarinya Toopgrajank
Voradej Chandarasorn


The aims of this article research were to 1) The levels of transparency of Thai businesses organization in certified public accountant perception. 2) compare the relative transparency of businesses based on their size. and 3) examine the influences leadership of the organizational leadership, organizational policies, employee participation and customer complaint verification on the perceived transparency of business organizations. This research employed a mixed research methodology combining quantitative and qualitative research methods. In the quantitative research part, the sample consisted of 300 auditors from throughout Thailand, selected by systematic sampling. The sample size was determined based on the criterion of 20 times the observed variables. Data were collected with the use of
a questionnaire and analyzed with descriptive statistics, One-Way ANOVA, and a structural equation model. As for the qualitative research component, in-depth interviews were conducted with 8 key informants who were top executives of the auditing organizations.
They were selected by purposive sampling. Data were analyzed with content analysis.

            The research findings showed that 1) the levels of transparency were perceived
to be at a moderate level 2) the size of a business appeared as a different transparency,
In order of transparency of business organizations from high to low, following from large business organization medium and small, respectively and 3) organizational leadership, organizational policies, employee participation and customer complaint verification had
an influence on the perceived transparency of businesses. These research findings can be used in organizational planning, educating organizational leaders on the principles of good governance especially the principles of morality and transparency in management and promoting awareness of professional ethics and codes of conducts among business personnel. This can be done by providing an opportunity for business personnel to take part
in determining policies, as well as managing, monitoring and evaluating the operation of their respective organizations.


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Suradinkura, V., Toopgrajank, S., & Chandarasorn , V. (2020). Transparency of Thai Business Organization in Certified Public Accountant Perception. Journal of MCU Peace Studies, 8(3), 911-925. Retrieved from
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