Internal Control Factor Affecting Operational Efficiency of Accountant and Corporate Performance in the West of Thailand

Abstract

           This research aims to study the internal control factors which affect the accountants and the western organizations’ performances in Thailand. The samples are including 384 independent accountants in the western. The instrument used in this study is questionnaire. The statistics used in the data analysis were descriptive statistics, frequency, percentage, mean and standard deviation. The hypothesis testing was performed using Inferential Analysis, Pearson Product Moment Correlation, and Multiple Regression Analysis. The level of significance statistical is at 0.05.
          The results showed the overall of internal control factors were the environment controlling, mean 4.47 (s.d.=0.30). Monitoring and evaluation, mean 4.45 (s.d.=0.36). Control activities, mean 4.43 (s.d.=0.31). Information and communication, mean 4.43 (s.d.  =0.32). Risk assessment, mean 4.33 (s.d.=0.31) was at the highest level. Knowledge expertise, mean 4.15 (s.d.=0.521). The overall of accountant performance were the quality of work, mean 4.51 (s.d.=0.32). Standard and reliability, mean 4.49 (s.d.=0.30). Timeliness, mean 4.49 (s.d.=0.34). Achieving objectives, mean 4.48 (s.d.= 0.29). The value, mean 4.46 (s.d.=0.34) and was at the highest level. The overall of the organization's performance were operational planning, mean 4.43 (s.d.=0.31). Organizational sustainability, mean 4.43 (s.d.=0.36) and was at the highest level.