Impact of Adaptability on Accounting Judgment and Accounting Performance: Empirical Evidence from Accountants in Rayong

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Published: Apr 23, 2020
Keywords:
Adaptability Accounting Judgment Accounting Performance Accountants

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Asst.Prof.Dr.Anucha Thapayom
คณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีพระจอมเกล้าพระนครเหนือ วิทยาเขตระยอง
Bongkoch Tungjirasil
Lecturer of Department of Accounting, Faculty of Business Administration, King Mongkut's University of Technology North Bangkok
Dr.Worapan Ratanasongtham
Lecturer of Department of Accounting, Faculty of Management Science, Uttaradit Rajabhat University

Abstract

The purpose of this research is to examine the effect of adaptability on accounting judgment and accounting performance. Data was collected from 201 accountants in Rayong by questionnaire mail survey. The statistic used to analyze is the ordinary least square regression. The results reveal that three dimensions of adaptability (including problem-solving ability, reality-testing ability and flexibility) have a significant positive association with accounting judgment and accounting performance. Furthermore, accounting judgment has a positive influence on accounting performance. Theoretical and professional contributions, conclusion and directions for future research are highlighted.

Article Details

Issue
Vol. 2 No. 4 (2020): วารสารสภาวิชาชีพบัญชี
Section
ResearchArticles

               เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสารไม่จำเป็นต้องเห็นด้วยหรือร่วมรับผิดชอบใด ๆ

                บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารสภาวิชาชีพบัญชี ถือเป็นลิขสิทธิ์ของวารสารสภาวิชาชีพบัญชี หากบุคคลหรือหน่วยงานใดต้องการนำข้อมูลทั้งหมดหรือบางส่วนไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักษณ์อักษรจากวารสารสภาวิชาชีพบัญชี ก่อนเท่านั้น

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