Causal Model of Factors Affecting Organization Commitment in the View of Accountants in Thailand
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Abstract
The main purpose of this research was to examine the organizational commitment to factors affecting the view of accountants in Thailand. The samples were collected from 400 accountants in Thai accounting firms selected by using a multi-stage random sampling method. Data were analyzed with descriptive statistics and Structural Equation Modeling (SEM). The results found that the model was consistent with the empirical data. The relationship is as follows: 1) Fairness of evaluation procedures was directly influenced on fairness of outcome, 2) Fairness of evaluation procedures was directly influenced on trust in superior, 3) Fairness of evaluation procedures was directly influenced on organization commitment 4) Fairness of outcome was directly influenced on trust in superior, 5) Fairness of outcome was directly influenced on Job satisfaction 6) Trust in superior was directly influenced on job satisfaction and 7) Job satisfaction was directly influenced on organization commitment. All effects were significant at p<0.10.
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