ปัจจัยเชิงเหตุและผลของความสำเร็จในการปฏิบัติบัญชีสิ่งแวดล้อมของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย

Abstract

The objective of the research intends to analyze the antecedents and consequences of the success in implementing environmental accounting. The 210 Thai-Listed firms were recruited to participate as the representative samples of the research. The systematic sampling and sampleproportionfrom types of industry methods was employed to obtain the participants of Thai-Listed firms. Respondents will be assessed using questionnaires with rating scales to measure the hypothesized structural equation model.

            The results revealed thatthe success in implementing environmental accounting had a significant positive effect on corporate image. Moreover, the structural equation model presented that transformational leadership, good governance organizational culture, and stakeholders’expectations had more positive influenced on the success in implementing environmental accounting and were more likely to increases corporate image.