The Relationship of Internal Control Affecting Performance of Accommodation Business in Rayong Province

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Nongluck Phudphuek
Wassana Sornbunthong
Pattra Techatanaset
Pornchai Taechatanasat


The objectives of this study were 1) to study the level of opinions about internal control and 2) to examine the consistency of the relationship model of internal control affecting performance of accommodation business Rayong province. The sample group used in this research was the executives or the financial accounting officer in accommodation business Rayong province., Data were collected from 110 returned questionnaires. Data analysis used mean, standard deviation, pearson correlation coefficient and structural equation modelling (SEM) analysis.

The results of this research were as follow: 1) Internal control of the accommodation business, in overall and in each components is in a high level. 2) The result shown that the prototype model and empirical data are consistent which did pass the evaluation criteria model called "Model Fit". The internal control is based on the concept of COSO, consisting of 5 components which are Control environment, risk assessment, Control activity, Information and Communication, Monitoring and Evaluation. The internal control has been affecting the performance of accommodation business. Overall, the 5 components of internal control can be explained together in the variability and forecasting the performance of the accommodation business. The analysis of each aspect found that Risk assessment, information and communication Influencing the performance in accommodation business. Rayong province.


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Phudphuek, N., Sornbunthong, W., Techatanaset, P., & Taechatanasat, P. (2020). The Relationship of Internal Control Affecting Performance of Accommodation Business in Rayong Province . Dusit Thani College Journal, 14(3), 214-231. Retrieved from
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