Causal Model Development of Factors Affecting Work Performance Of Accountants in Central Thailand
Keywords:
Accountant, Organizational Culture, Work Participation, Organizational Engagement, and Work PerformanceAbstract
The aims of this research are twofold. The first is to develop the causal relationship
model between organizational culture, work participation, organizational engagement and
work performance of accountants in the Central region of Thailand. The second is to
investigate the consistency of structural equation model affecting the accountants’ work
performance with empirical data. The model comprises four latent variables and sixteen
observable variables. Sample population is a number of 336 accountants in the Central
region of Thailand by simple random sampling. The research tool is a five-point scale
questionnaire which was credibly examined. The research methodology consists of
descriptive statistics and causal relationship model by using the LISREL 8.80 Student
Edition to find factors influencing work performance of the accountants.
The results reveal that organizational culture has positive direct effect on work
participation and organizational engagement at a statistically significant level of 0.05 and
coefficient value of 0.86* and 0.41* respectively. At the same time, work participation and
organizational engagement has positive direct effect on work performance of the accountants
at a statistically significant level of 0.05 and coefficient value of 0.26* and 0.48*
respectively. Also, work participation has positive direct effect on organizational engagement
at a statistically significant level of 0.05 and coefficient value of 0.51*.
In sum, the three factors of organizational culture, work participation and
organizational engagement do have influence on work performance of the accountants in the
Central region of Thailand. In addition, the testing result of the causal relationship model is
coherent with the empirical results (Chi-square = 131.49; p-value = 0.00056; df = 83; X2/df
= 1.58; CFI = 1.00; and RMSEA = 0.042). The causal relationship model to find factors
affecting work performance of the accountants in the Central region of Thailand is coherent
with empirical result which implies that the researchers can utilize this model to develop the
causal relationship in order to find the factors affecting work performance of the accountants
in the Central region of Thailand.
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