Relationship between quality of Accounting Services and Characteristics of Accounting Firms with the Success of Accounting Firms in Thailand

Abstract

This research aimed to study the relationship among characteristics of accounting firms, quality of accounting services, and the success of accounting Firms in Thailand. The sample group used in this research comprised executives from 107 accounting firms registered with the Department of Business Development. The research instrument used to collect data was a questionnaire. The statistics used to analyze data were descriptive statistics: percentage, mean, standard deviation, and inferential statistics: Pearson Product Moment Correlation, and Multiple Regression Analysis. The study results revealed that: 1) differences in the characteristics of accounting firms affected the differences in the quality of accounting services at a statistically significant level of .05; 2) the characteristics of accounting firms had no relation to both the overall and individual success of accounting firms; and 3) the overall quality of accounting services showed a positive correlation with the overall success of the accounting firms at a statistically significant level of .01.