THE INFLUENCE OF ACCOUNTING ORGANIZATIONAL CULTURE ON LOYALTY OF ACCOUNTANTS IN PRIVATE ORGANIZATION IN BANGKOK

Abstract

The objectives of this research were 1) to examine the level of accounting organizational culture in private-sector organizations in Bangkok. 2) to investigate the level of organizational loyalty among accountants working in private-sector organizations in Bangkok, and 3) to analyze the influence of accounting organizational culture on the organizational loyalty of accountants in private sector organizations in Bangkok. This research is qualitative research. Data were collected from 423 accountants employed in private-sector organizations in Bangkok through convenience Sampling.A questionnaire was employed as the data collection instrument. The data were analyzed using descriptive statistics, including frequency and percentage, and inferential statistics using multiple regression analysis, t-test, and F-test.

The findings revealed that 1) the accounting-related organizational culture of private-sector organizations in Bangkok, where the respondents were employed, was at a high level. 2) the organizational loyalty of accountants in these organizations was also found to be at a high level. 3) the hypothesis testing indicated that the dimensions of empowerment, benevolence, and sense of belonging in the accounting-related organizational culture had a significant effect on organizational loyalty. In contrast, the dimensions of integrity and decision-making within the accounting-related organizational culture were found to have no significant effect on organizational loyalty at the 0.05 significance level. The study findings suggest that executives should prioritize creating a caring work environment, providing appropriate empowerment and making employees feel included in the organization, as these are crucial to retaining accounting professionals in the long term.