โมเดลเชิงสาเหตุของปัจจัยที่มีอิทธิพลต่อความผูกพันต่อองค์กร ในมุมมองของผู้ทำบัญชีในประเทศไทย
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การวิจัยครั้งนี้มีวัตถุประสงค์หลักเพื่อตรวจสอบความสอดคล้องของปัจจัยที่มีอิทธิพลต่อความผูกพันต่อองค์กรในมุมมองของผู้ทำบัญชีในประเทศไทย โดยเก็บรวบรวมข้อมูลจากกลุ่มตัวอย่างที่เป็นผู้ทำบัญชีในสำนักงานบัญชี จำนวน 400 ราย ด้วยวิธีการสุ่มแบบหลายขั้นตอน โดยผู้ทำบัญชีเป็นผู้ให้ข้อมูล วิเคราะห์ข้อมูลด้วยสถิติเชิงพรรณนา และการวิเคราะห์โมเดลสมการเชิงโครงสร้าง ผลการวิจัยพบว่า โมเดลมีความสอดคล้องกับข้อมูลเชิงประจักษ์ โดยแสดงความสัมพันธ์ได้ดังนี้ 1) ความเป็นธรรมของขั้นตอนการประเมินผลการปฏิบัติงานมีอิทธิพลเชิงบวกต่อผลลัพธ์ที่เป็นธรรม 2) ความเป็นธรรมของขั้นตอนการประเมินผลการปฏิบัติงานมีอิทธิพลเชิงบวกต่อความไว้วางใจในผู้บังคับบัญชา 3) ความเป็นธรรมของขั้นตอนการประเมินผลการปฏิบัติงานมีอิทธิพลเชิงบวกต่อความผูกพันต่อองค์กร 4) ผลลัพธ์ที่เป็นธรรมมีอิทธิพลเชิงบวกต่อความไว้วางใจในผู้บังคับบัญชา 5) ผลลัพธ์ที่เป็นธรรมมีอิทธิพลเชิงบวกต่อความพึงพอใจในงาน 6) ความไว้วางใจในผู้บังคับบัญชามีอิทธิพลเชิงบวกต่อความพึงพอใจในงาน และ 7) ความพึงพอใจในงานมีอิทธิพลเชิงบวกต่อความผูกพันต่อองค์กร ณ ระดับนัยสำคัญทางสถิติที่ 0.01
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