Accounting governance practices and organizational goal achievement: An empirical evidence from Thai listed firms

Name: Kornkanok Nuankhum

Address: Faculty of Industrial Technology

Organization : Nakhon Phanom University

keyword: Organizational Goal Achievement

ThaSH: Accounting Governance

Classification :.DDC: 657.3K84A

; Corporate Governance

Abstract: The purpose of this research is to investigate the effects of accounting governance practices on organizational goal achievement of listed firms in Thailand. The role of financial reporting quality, operational risk assurance, business fraud protection, accounting information transparency, and decision-making effectiveness in the conceptual model is also tested. Additionally, the antecedents and moderators of the research relationships are examined. Data were collected from 171 Thai listed firms, and multiple regression analysis was applied to test the research relationships. The results of this research indicate that accounting analysis management has a significant effect on financial reporting quality; best accounting practices have a critical effect on financial reporting quality and operational risk assurance; accounting control orientation has a potential effect on financial reporting quality, decision-making effectiveness, and organizational goal achievement; accounting compliance focus plays a significant role in all outcomes except operational risk assurance; and accounting risk forecasting definitively determines all outcomes except organizational goal achievement In addition, financial reporting quality is a measure of all outcomes; operational risk assurance has an important effect on accounting information transparency; and business fraud protection directly affects decision-making effectiveness. Moreover, accounting information transparency has a significant effect on decision-making effectiveness and organizational goal achievement; similarly, decision-making effectiveness significantly impacts organizational goal achievement. To clearly understand and verify the antecedents of the research relationships, long-term organizational vision positively affects accounting risk forecasting, while corporate social responsibility significantly impacts all dimensions of accounting governance practices. Moreover, best accounting experience potentially influences best accounting practices and accounting control orientation. Similarly, stakeholder requirements have an important effect on accounting analysis management, best accounting practices, and accounting control orientation. Lastly, environmental pressure is a significant indicator of accounting risk forecasting. To strengthen sustainability culture, the following relationships are significantly moderated: long-term organizational vision and accounting compliance focus; corporate social responsibility and all dimensions of accounting governance practices; best accounting experience and accounting analysis management, accounting compliance focus, and accounting risk forecasting; stakeholder requirements and all dimensions of accounting governance practices; and environmental pressure and all dimensions of accounting governance practices. In summary, accounting governance practices have played a significant role in driving organizational goal achievement. Firms need to create and develop a concept of accounting governance practices within their organization and invest in the effective application of its system. Additionally, firms should promote, support, and encourage their employees to learn and implement the concepts and systems of accounting governance practices to build and improve their efficiency and productivity, thereby helping their organization achieve sustainable business goals in the long term. However, the research results were based on Thai listed firms, with constraints due to the period for questionnaire submission. Since listed firms in Thailand are required to close their financial statements and submit their annual financial reports to the Securities and Exchange Commission of Thailand, the number of returned questionnaires was limited. Therefore, it is advisable to consider other time periods for data collection.

Nakhon Phanom University. Academic Resource Center

Address: NAKHON PHANOM

Email: netprommin2518@npu.ac.th

Name: Kornchai Phornlaphatrachakorn, Assoc.Prof.Dr.

Role: ADVISORS

Name: Kulwadee Lim-U-Sanno, Assoc.Prof.Dr.

Role: ADVISORS

Name: Saithip Jannopat

Role: ADVISORS

Created: 2568

Modified: 2025-10-09

Issued: 2025-10-09

วิทยานิพนธ์/Thesis

application/pdf

eng

Spatial: Nakhon Phanom

DegreeName: DEGREE OF DOCTOR

Level: Doctoral Degree

Descipline: Doctorate level, Doctor of Accountancy

Grantor: มหาวิทยาลัยนครพนม

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