The Causal Factors Model of Accounting Technology Affecting Performance of Educational Institution under Office of the Vocational Education Commission in Thailand
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The purpose of this research was to study the causal factor model of accounting technology affecting performance by using a questionnaire as a tool to collect data from 300 accounting officers of educational institutes under the Office of the Vocational Education Commission in Thailand. The questionnaire had a reliability coefficient between 0.936 - 0.957, and the Structural Equation Modeling (SEM) analysis technique was used in the analysis of research data. The results showed that accounting technology was the causal factor that had the most direct influence on the financial reporting quality. Secondly, it was found that accounting technology had a direct influence on performance and results of data analysis. It was also found that the analytical model was consistent with the empirical data (χ2= 76.020, p-value = 0.109, df = 62 (χ2/df =1.226), RMSEA = 0.027, GFI = 0.962, AGFI = 0.954, NFI = 0.973, NNFI = 0.992, IFI = 0.994, CFI = 0.994). This indicates that the model is well suited to the empirical data.
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