Antecedent and the Success of Professional Accountants in Bangkok

Abstract

This research aims to: 1) examine the levels of leadership, knowledge management, cooperation, innovative capabilities, and success among professional accountants in Bangkok.  2) Analyze the influence of leadership variables, knowledge management, cooperation, and innovative capabilities on the success of professional accountants in Bangkok.  3) Develop a success model for professional accountants in Bangkok.  This research utilized a mixed-methods approach, combining both quantitative and qualitative research.  For the quantitative component, a sample group of 400 accounting professionals in Bangkok was surveyed.  Data collection employed a multi-stage random sampling method and a questionnaire, with the analysis conducted using structural equation modeling.   In the qualitative research segment, a cross-sectional interview method was implemented.  The primary informants consisted of 17 accounting professionals, three accounting academics, and five experts in organizational management, resulting in 25 participants.  The research results found that 1) Leadership, Collaboration, Knowledge Management, Innovation Capability, and Success of accounting professionals in Bangkok were at a high level. 2) Leadership, Collaboration, Knowledge Management, and Innovation Capability influenced the success of accounting professionals in Bangkok at a statistically significant level of .05.  3) The model of success of accounting professionals in Bangkok developed by the researcher is the LCKMI Model (L = Leadership, C = Collaboration, KM = Knowledge Management, I = Innovation Capability.)  Additionally, qualitative results suggest that professional accountants must employ innovative and internationally standardized service technologies, modern process management innovations, and efficient service networks to succeed.  The findings provide actionable insights for fostering sustainable success among professional accountants in Bangkok.