Relationship between Spiritual Intelligence and Competenciesof Thai Professional Accountants.
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Creator Somsri Woenthong
Title Relationship between Spiritual Intelligence and Competenciesof Thai Professional Accountants.
Publisher Faculty of Management Science Nakhon Pathom Rajabhat University
Publication Year 2562
Journal Title Journal of Management Science Nakhon Pathom Rajabhat University
Journal Vol. 6
Journal No. 2
Page no. 310-323
Keyword Spiritual Intelligence, Competencies, Thai Professional Accountants
URL Website https://so03.tci-thaijo.org/index.php/JMSNPRU/issue/download/16095
Website title https://so03.tci-thaijo.org/index.php/JMSNPRU/index
ISSN 2392-5817
Abstract The purpose of this research is to study the relationship between spiritual intelligenceand competencies of Thai professional accountants, Questionnaires data were collected from401 Thai professional accountants who attended the training with the Federation ofAccounting Professions by random and convenience sampling. This research used partial leastsquares structural equation modeling (PLS-SEM) to analyze the relationship between spiritualintelligence and competencies of Thai professional accountants through the mediating role ofself-efficacy and job satisfaction. The results showed that spiritual intelligence has arelationship with competencies of Thai professional accountants, which can be explained bythe role of self-efficacy and job satisfaction. Moreover, the analysis supported a positiverelationship between competencies of Thai professional accountants and job performance.All results are statistically significant at the 0.01 level
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