TY - JOUR AU - Puangyanee, Senee PY - 2018/09/11 Y2 - 2024/03/28 TI - Causal Model Development of Factors Affecting Work Performance Of Accountants in Central Thailand JF - Business Review Journal JA - bus. rev. j. VL - 10 IS - 1 SE - Research Articles DO - UR - https://so01.tci-thaijo.org/index.php/bahcuojs/article/view/145024 SP - 93-108 AB - <p>The aims of this research are twofold. The first is to develop the causal relationship<br>model between organizational culture, work participation, organizational engagement and<br>work performance of accountants in the Central region of Thailand. The second is to<br>investigate the consistency of structural equation model affecting the accountants’ work<br>performance with empirical data. The model comprises four latent variables and sixteen<br>observable variables. Sample population is a number of 336 accountants in the Central<br>region of Thailand by simple random sampling. The research tool is a five-point scale<br>questionnaire which was credibly examined. The research methodology consists of<br>descriptive statistics and causal relationship model by using the LISREL 8.80 Student<br>Edition to find factors influencing work performance of the accountants.<br>The results reveal that organizational culture has positive direct effect on work<br>participation and organizational engagement at a statistically significant level of 0.05 and<br>coefficient value of 0.86* and 0.41* respectively. At the same time, work participation and<br>organizational engagement has positive direct effect on work performance of the accountants<br>at a statistically significant level of 0.05 and coefficient value of 0.26* and 0.48*<br>respectively. Also, work participation has positive direct effect on organizational engagement<br>at a statistically significant level of 0.05 and coefficient value of 0.51*.</p><p>In sum, the three factors of organizational culture, work participation and<br>organizational engagement do have influence on work performance of the accountants in the<br>Central region of Thailand. In addition, the testing result of the causal relationship model is<br>coherent with the empirical results (Chi-square = 131.49; p-value = 0.00056; df = 83; X2/df<br>= 1.58; CFI = 1.00; and RMSEA = 0.042). The causal relationship model to find factors<br>affecting work performance of the accountants in the Central region of Thailand is coherent<br>with empirical result which implies that the researchers can utilize this model to develop the<br>causal relationship in order to find the factors affecting work performance of the accountants<br>in the Central region of Thailand.</p> ER -