Author(s): Nattawut Tontiset
The aim of this research was to examine both antecedent and consequences of the accounting effectiveness of Thai-listed companies. Top management support, effective accounting system design, accountant professional and corporate governance (CG) orientation are assumed to become the antecedents of accounting effectiveness. Furthermore, the consequences of accounting effectiveness is firm success. The listed companies in the Stock Exchange of Thailand (SET) are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that top management support, accountant professional and CG orientation have a positive significant effect on total accounting effectiveness. Moreover, total accounting effectiveness has a positive significant effect on firm success. The results reveal that firm should develop top management support, accountant professional, and CG orientation in order to build accounting effectiveness. Overall, the results of this research contribute to chief accounting officer to emphasize on develop and support generating accounting effectiveness in order to generate firm success.