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Corporate Social Accounting Practices and FirmSustainability:Empirical Evidence from Listed Firms in Thailand |
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| รหัสดีโอไอ | |
| Creator | SuwanWangcharoendate |
| Title | Corporate Social Accounting Practices and FirmSustainability:Empirical Evidence from Listed Firms in Thailand |
| Contributor | Krittayawadee Gatewongsa, Nath Srimuangtong, Patsorn Siewsamdangdet |
| Publisher | Mahasarakham University |
| Publication Year | 2564 |
| Journal Title | ASEAN Journal of Management & Innovation |
| Journal Vol. | 8 |
| Journal No. | 2 |
| Page no. | 113 - 125 |
| Keyword | Corporate Social Accounting Practices, Firm Sustainability, Organizational Learning Capability |
| URL Website | http://ajmi.stamford.edu |
| Website title | AJMI -ASEAN Journal of Management & Innovation |
| ISSN | 2351-0307 |
| Abstract | This qualitative studyattempts toinvestigatethe determinants ofcorporate social accounting practices and firm sustainability through the mediating effect of accounting information advantage, stakeholder acceptance and corporate reputation. Organizational learning capability isamoderatingvariable ofthe relationshipsamong corporate social accounting practices and consequencesvariables. The study seeks to address the followingquestion:What effects does corporate social accounting practices haveon consequence variables and firm sustainability. A questionnaire was used for data collection. 126accounting executivesandmanagersoffirmslisted on the Stock Exchangeof Thailand were selected asrespondents.The Ordinary Least Squares (OLS) regression analysis wasemployed to examine all hypotheses.The results indicate that some dimensions ofcorporate social accounting practices,namely social impact recognition, regulation compliance willingness, and environmentalmanagement practiceshave a partialsignificant positive effect on accounting information advantage, stakeholder acceptance and corporate reputation. Moreover, accounting information advantage hasa significant positiveeffect on stakeholder acceptance, and stakeholder acceptance has a significant positive effect on corporate reputation too. Similarly, the consequences have a significant positive effect on firm sustainability. The moderating variables showsome partial support for the hypotheses.This study providessuggestions for managers and directions for future research |
