! "#" $%
Relationship between Professional Service Management and Performance of Accounting Firms in the Northeast
* 2 3
Phattharaporn Inthirach *:BOJOǰǰ5BOHQJOZPQVUUIJLIVO2 and /BSBUIBXBOǰǰ.VTJL3
&%
!" # #$%&'()+ ,-+,+++'#+
.)/& 0/ +#1 &0 &4#"&, ')"15+++$&%6 &'('1 &6+
+057!.75+,/ +#1 &0 &4#"&, '!/ 100 $#(151 &, 057:)5-&,, ++,7&,$)$"&,7+,+++
'#$7/, )1,5&%6 %#(# .+-.)/& .!"+-+, +++'## .+&++.)/& ) .75+,/ +#
/%+#+,+++'#:%151 %;+ #).)/&
"--& '(&'( /057#(:)5+ +1,5-!7-0-0 + 50751,5 +:)5"-#! /!7-&!5, 5$5<#()#0:)5
"-"("'
:+,+++'#.)/& / +#1 &0 &4#"&, '
* )+%,7+#,+=+#!),"",
2,3.75-"?!"+#!),"",
* Master student, Master of Accountancy, Mahasarakham Business School,Mahasarakham University
2,3 Assistant Professor, Mahasaraknam Business School, Mahasarahkam University
Abstract
This research aimed to examine the relationship between professional service management and performance of accounting firms in the northeast. Questionnaires were used as a tool for collecting data from 100 chief accounting office executives in the northeast. The statistics used for analyzing the collected data were multiple correlation analysis and multiple regression analysis. Professional service management was defined as the independent variable that has relationship and effect on performance. The results showed that professional service management has relationship and positive impact on performance.
Thus, the accounting office executives should take the components and methods of professional service management to apply in practice and evaluate performance continuously in order to differentiate the services from competitors to meet the needs of the customer. The services with quality will lead to progress of growth and to create a positive image of the organization sustainably.
.
Keywords Professional Service Management, Performance, Accounting Firms in the Northeast
1'(&
1 %!!+ !":5) #0-0 #(&(0C + !#
0C &'("D5&##0""&%)50C EC(%&?:" 5&057-%&?<!&E#"
"(/1,50-0 1 )&(70C !1 %&?:"5%+# &'(")+0-0 0%&?
1 #%&&#"1,5&057-)0-0 1 )+!C-.1,5!%&#%+%"
)/& ,&%6 '#,',/&6!1 %+! 1 )+%&?
)+EC(,1!/0/!&'+7%++'+G%! : H25565
!Ron KaufmanO+1 "%!!+ 6&%6 ")5 )#(/%, C(1 0-0
!!+#(#%.-"+ 51,5-75 "57-&(1,5-!
+ 5:-&#"-&%6 “1,5+#()#V&- -5-& 5 5-0+
#++1,5+"-55"1 +,+ +1,5)##()
&%#(" +++)1,5&%6 “+,+++'#V # &'(1,5!$0-0 +, -" '( D:)5"-#%%+/&6!"-"("'
+,+++'#GProfessional Service Management) &%6 (/#(!/1,5"
0-0 7-0-:)5)5"1,5+#()# 1,5++/$) +% ! /1,5+
&%6 - , C(0!G"%&H2556: 15) +,+++'#&%6 + ,'!))5 +1,5/&6!#%%.5 +1,575&)%+1!
1,5#()G! :+7"H2555: 52-70)%+)5"#? #()#1 1,5+&
1,5+ +)5"1!+)5"##? #()#-+0.751,5+75 -.1,5+)/& :%)5")#EC(!/&%6 "-"(1 /!+1 "%!!+ &&%5,"7)0
!+'5./:1,5+!<C1!1,5+75&'(1,575%+1!+
15+-D:%!+6!%+/&6!#( 1 )/& "-+'( /
&051!&#("+C1!1 +!/1,5, $C-05<C1!0+
#(&#("05++ 1 075.751,5+EC(&%6 .75#++/1 + +) .75+,0!!C51,5/1 5#+,+++'#&'(!71!751,515 ++1 "" ! # +++'#"!-"5<#()#1,5+#.
)/& #(#%
.)/& (Performance)&%6 .0#($5)"#/, )0
%;+ #),'%& .&%#"+&#"++&%5,",'!)-,"&'(1,5&).
$% EC(.)/& &%6 5 +-+$C/&6!1 %+!0:)5)#
)")!.+ #75"1,-&(0C <75"&-/ #(#%+
&%5,"#(/, ):5).)/& ++)"GBalanced Scorecard : BSC) 1 4)5
EC(%+)5")5 & (Financial Perspective) )5 75GCustomer Perspective) )5 + "1 (Internal Process Perspective) )5 &#" 75 GLearning and Growth Perspective) G&) , 2548:21-25) &%6 # ).%;+ %& ./&6!0EC(,'!#(!
%+/&6!:)55#%& . "7-&-& '().)/& "#++#(/
1 /1,5!$ /&":%151 %;+:)5"-+$5 +7.75+,!C5-& 5 1 ,7%++0)%& .)/& 0!#(:)5+&'($'$):)5 ++ ! # )).)/& ++)""&%6 # )./&6!! 4)5
# &'(" + 50!+ /:%7-/&6!:)5)"&4!
/ +##(#0-0 &'(1,5:)5&%6 / +#%?0 !5 ) !/ +#&%6 #!, C(#(!/&%6 "-"(1 /).)/& 151
&'( 1,5!1,5#%%+./&6!
/ +#(Accounting Firms) &%6 !++/+#1,5/%C< /. <#
+'( D +-&%6 #!, C(#(# :# 5#()11 %!!+ ?0!)"1,-"1,5 /1 &'(0+#&'(!) &'( /057+#&, ! /,+!
/ +# +:)5-# 5)5 )#()# & '(!1,5-& + %+!
0 )0 )"-,' ,!0 )0 )"-/1,5!/ 0.75%+#!/ &(
0C # &(!/ 0 !-#(&05 /!1 %&?:" %++&(
%1 !+<#&- &( /++&151 %.057!+
<#.75%+!!C&(, 1,5/+&#"<#"-$751,5/-!)/+#
)"#15+!/ +#0C ( !5H2548:82-93) ) / +#!/&%6
"-"(#(5#+++'#&!/ +#&%6 !#(& 5 +&%6 ,1,5 /+5075+)5"E'("# & 5 #(#/1,575&,6
<#()#0+/ ,'7%++&#(15 &#"5)5 <
+,+++'#!C&%6 (!/&%6 /,+!/ +#
!&,.#(- .75!"!C# 1!?C< ,-+,+++'#
+.)/& 0/ +#1 &0 &4#"&, ')"#$%&'()+-+, +++'## +.)/& ,':-"-:EC(/&6++057!.75+, / +#1 &0 &4#"&, '.#(:)5!!"$ /:%15&%6 0571 . %+%%1 %;+ +,+++'#/,+!/ +#
!+'( D"-"("' :)5+%" 7)
2. )%&**%+,"- )%
1 ?C<!" # +,+++'#:)5$7/, )1,5&%6 %
#.+-.)/& !$%055 $%+ )1 !":)5) #
./#/
0
2.1 (Professional Service Management) +,+++'#,"$C + ,'!))5 +1,5/&6!:)5
%%.5 +1,575&)%+1!1,5#()#%+4 )5 (! :+7", 2555 : 52-70) )-:% #
2.1.1 ? #(1,5+GService Attitude) ,"$C75C C)0+1 %&
+ -.1,5+#%;"+ -+#(# 5&#":%, C()5") 1 +$5+1)#? #()#- +)#6!1,5/- +%;+ "-&6#(
&%6 .1,5 +#- /:%7-+++'#
2.1.2 & 1,5+(Service Technique) ,"$C?%#,,'+
%;+ )5 +&%6 0 :)5-5&%6 &&'(1,575&)- 1!& 5 +{
/7)&'(5%+1!1,5.75++#C1!
2.1.3 +)5"1!+)5"#GService Mind and Service Life) ,"$C
/ ")-"&,'1,5!- + &-)/ "
''5 -1,5+ '( " "5!-1 1,55 +)5":#!#()#-.75'(
51,5.75'( %+/&6!1 (#(&055&%6 1,5+#(!1!ǰ
(SM) 1. )5 ? #(1,5+ (SA) 2|)5 & 1,5+ (ST) 3|)5 +)5"1!
+)5"# (SM)
(TP) 1|)5 & (FP) 2. )5 75 (CP)
3|)5 + "1 (IP) 4. )5 &#" 75 GLP)
2.2 (Performance)
.)/& &%6 .#($5 )"#/, )0 %;+
#),'%& .&%#"+&#"++&%5,",'!)-,"&'(1,5&).$%&%5,"
#(/, ):5%+)5" (&) , 2548 : 21-25)
2.2.1 )5 & (Financial Perspective) ,"$C + )/& +, 0!#- -"1 %+%!1,5)#0C :)5-&(0C 0":)5$1 //:
&!&+7-0.75$',5 )05 +$%&
2.2.2 )5 75 (Customer Perspective) ,"$C $1 + 50 75#(&%#(" %:% :)5-&(- +-) <75&)0! ,75"1,- /& 5#(# +#()&6,''(&#"#()#0!
2.2.3 )5 + "1 (Internal Process Perspective) ,"$C + #(-"1,5!
$,"+"'( 05& -D )5 -#(!)C)7)<75:5 :)5-)/& #()&6 + .#(# + !)-#()&6&,'+ +,#(#%
2.2.4 )5 &#" 75 (Learning and Growth Perspective) ,"$C ) # 7%++1,-D + #( /5%,,' + &#" 75,'75 0! :)5- &(
<0 < #(## !#(&%)1,5 :)5)$
#++& "# &?#()#
!#(-!&,6 :)5-+,+++'#-.-.)/& !C :)5) #
"- )% : +,+++'## .+&+-.)/&
3'( )%
3.1 ,"%
+ &'-"-/,+!" # %(Population) #(151 !":)5- .75+,/ +#1 &0 &4#"&, '!/ 285 &'('#(151 !"&%6 +++$
(Questionnaire) EC(:)55$%+ )!"#(/, )0C %+)5"057(:%0 .75+,/ +#1 &0 &4#"&, '057(:%0/ +#1 &0 &4#"&, ' )&,6 &#("++,+++'#)&,6 &#("+.)/& EC(.75!":)5- +++$:%<#" !/ 285 4++:)5++++$++ 102 4++&%6 +++$#(
+7!/ 100 4++)&%6 5"35.09 EC()5+ Aaker, Kumer, and Day (2001O:)5& -- +++$5#++"- 5"5"20 !C$'-"+:)5 )"15"&1 &6+057 107 - #(25 "" 2558-10 2559
3.2 ,787"/
+,+++'#!/ &%6 3 )5 :)5-1) )5 ? #(1,5+%+)5"
4 /$)"+&#("+/+!)&#("+. 1,5+#(#%
/&6!1 + 2) )5 & 1,5+ %+)5"4 /$)"+&#("+ + 1,5+15&'('"1,-&'(&(%1 +755&%6 &&'(1,575&)
%+1!1,5/++{)&,6 05& 075&'( /%+%
1,5+-& 5 1,5+#75&%6 "-)#1 +&'(1,5+#(#%
3O)5 +)5"1!+)5"# %+)5" 4 /$)"+&#("+1,5+
#-&"-&6#(1 1,5+-&1,5+#1!1 1,5++.)+1 , 5#(
#(#-751,5+75)5")&6&"7-&
.)/& $!/ &%6 4 )5 :)5- 1) )5 & %+)5"4 /$
)"+&#("+./:&(0C ":)5&(0C - +-)&(0C #.)/& #()#"- /(& 2) )5 75%+)5"4 /$)"+&#("+<75"&-%+%+1,5
&%6 '# /05& 075%+%1,5+-+1,5+-75:)5"- )&6&%6 #(1! 3) )5 + "1 %+)5"4 /$)"+&#("+ 1
%;+ %+%+ 1,5+#( " 75/ 1 %;+
%& .%;+ 4O)5 &#" 75 %+)5"4 /$)"+&#("+
-&1,5+ #~C+ "-/(& /&++& "# &?%+%
%;+ 5<#()#0! /&+,+++'#151 ! 3.3 ,7#*
.75!"#)+&#(")".- !& ' ,05/$!.75&#(",-/ !
!/ &%6 "05 (Discriminant Power) )"15& Item-total Correlation EC(+.)+1 %;+
+##-/ !!/ Gr) "7-,-0.430-0.786 .)/& #-/ !!/ Gr) "7-,- 0.741-0.890 EC()5+Nunnally G1978) :)5 /& -)+-/ !!/ & -0.40 &%6 -#(
"+:)5,-&'(( 0+++$ GReliabilty Test) )"15-%{ GAlpha Coefficient) 0-)5 #0 +GCronbachOEC(+,+++'##-%{"7- ,-0.752 – 0.849 .)/& #-%{ "7-,- 0.819 – 0.934 EC()5+
Nunnally and Bermstein G1994 : 256) :)5 /& -)+-&'(( 0&'('& -0.70
&%6 -#("+:)5
3.4 ;"&*!+! )%
!" # .75!":)515&,, ++,7&,$)$"++,7 1 )+ ,-+,+++'#+.)/& 0/ +#1
&0 &4#"&, 'EC(&0#" :)5) #
((Performance = ȕ0+ ȕ1SA + ȕ2 ST + ȕ3 SM +
H
4. )%#/%
" 1 &,, 0+,+++'#+.)/& )"
0/ +#1 &0 &4#"&, '
"/ TP SA ST SM VIF
ത 4.07 4.32 4.50 4.54
S.D. 0.51 0.49 0.48 0.53
TP 0.567* 0.623* 0.509*
SA 0.779* 0.613* 2.591
ST 0.708* 3.248
SM 2.047
* # "/$#()+ 0.05
!1 +-%-)5 # EC(!&)&%6 %,Multicollinearity ) .75!"!C/)+Multicollinearity )"15-VIFs %;--VIFs 0%+,+
++'##- -2.047 – 3.248 EC(#- 5"-10 )-%# -:-#
"/ (Black, 2006 : 585)
" 2 &,$)$"++,7)"15%&%6 .)/& )"0/ +#
1 &0 &4#"&, '
0%
t p-value /&>
;;%
*
"- -#(Ga)
)5 ? #(1,5+ (SA) )5 & 1,5+ (ST) )5 +)5"1! (SM) +)5"#
F = 22.329 p = 0.000 AdjR2= 0.393
0.894 0.195 0.411 0.107
0.394 0.129 0.148 0.106
2.271 1.517 2.785 1.013
0.025 0.133 0.006*
0.314
* # "/$#()+ 0.05
! 2 +- 1) .75+,/ +##)&,6 &#("+#.)/& )"
)5 &#" 75 )5 + "1 )5 75)5 & "7-1 )+& '(!#(
#-&1,5+#~C+ $"-/(& " /&+,+
++'#151 !"--& '(!#%& .%;+ 1 -+"&-.1,5
#.)/& #()#"-/(& EC()5+ !"0 "/!& G2550 : +)"-) +- +# ,:"#)&,6 )5"&#("+/&6!1 )/& )5 75)5 +
"1 )5 &#" 75 "7-1 )+& '(! +#5# +"7-&
&'(+ 50755C1!)5"&(+1,-D#(#!/&%6 :)5"-)&6 &,-75"1,-&'(&(- +-)1,5+!#!++ / / &%6 #&'(%+%%)05+-0%;+ #~C+& ' ,#(&#("+
"--& '($C&'(1,-D#(&#("+/ &'(1,5$+75:)5"-+1 &
&)#" )5+ )0 !""<7G2554 : 27) --.)/& &%6 /&6!
0%+!$ /:%&,&'( /:%&%6 057%+) 1!)"(:%+
%)").)/& !5/, )-!)/&6!0-. "-:
5'(+ )%! "/0% )%
5.1 + )%! "
!" # .75#( 1!$ /:%&%6 1 ?C< .+0+, +++'##(#-.)/& 0!1 -'( D#(:-1-/ +#&'(?C<&%#"+&#"+
-"-'( -#- ,':-EC(!/1,5 !"#%$ /:%15%" :)5
&%5,""(0C #?C<%+1 )5 '( D #(-.+,+++'#&- . +%& .+&'(?C<%!!"'( #(/1,5+,+++'#
%+/&6!&%6 1 +,!-:%?C<%,%#(#.-+, +++'##(-.-C1!075&'(&%6 1 %+%5:01,5#.)/&
#()#"(0C
5.2 /0% )%
!" # $ /:%&%6 0571 +,+++'#1,5#%
"(0C )! /05 &?:%15&%6 1 !%+%+,+++'#
"--& '(/1,5.75+,:)5, $C/0+ # +0"7-&
! &)&%6 <&#("#1,5+++'#-.-.)/& #(#%
"(0C
6. ,/)%
+,+++'## .+&++.)/& ) .75+,/ +# /%+#+,+++'#:%151 %;+
#).)/& "--& '(&'( /057#(:)5+ +1,5-!7-0-0 + 50751,5+:)5"-#! /!7-&!5, 5$5
<#()#0:)5"-"("'
+ !5| (2557O|
!5|G2548O| !&: E##+ )).
! :+7"|(2555" $%&&: E#&6)"7&( |
! :+7"|G2551O|'(&: E#&6)"7&( |
!""<7|(2554O|$)*(+)*$!,!'$-.*)*
.*/ !%0" +|,: ,"",|
"%&|(2556O|'$- &: E#&6)"7&( | 7":|(2553O|1'23&: !,""|
)-|(2557O|(-$4'**5 ( #(2)|&: ,""?|
+?#)|(2553O|(6*'( #(8). &#" .
%! : |(2556)|77)5 +)+ { # 5!)06 &%6 , C(&)#"| 5
&'(72557H! http://www.prachachat.net/news_detail.
&) |(2548O|Balanced Scorecard75C1 %;+( #(5)|&: !
,""|
&) |(2544O|*$54'-( 7898:;<=>;?@<;8@=|&:
!,""|
#%"-! |(2551O|'(&: &)#" |
"/!& 7|(2550O|$)*)*34'*)*/ !!,!'(.A%
-.*)*&0" +||,: ,"",|
|(2547O|5 ++#(&%6 &?( #(6)|&: "|
?"! #|(2550O|<#%& |&: !,""|
?{7+|(2556O|(5&(* *$-.**'$-)*
%0" +||,: ,"",|
/ %)0|(2556O|-*5( (&)* ><@BC;<DC:=. 5 &'(14&<" 2558H!http://kmops.moph.go.th/index.php/km-test.
Aaker, A., Kumar, V., & Day C.S. (2001). D8@E<FC:G@<H<8@;I. (7th ed.). New York : John Wiley and Sons.
Black, k. (2006). 7JHC:<HHHF8FCHFC;HK?@;?:F<LM?@8@N=<;CHC?:L8EC:G(4th ed|). USA : John Wiley & Sons.
Nunnally, J. C. (1978). OHN;I?L<F@C;FI<?@N. New York : McGraw Hill.
Nunnally, J. C., & Bernstein I. H. (1994). OHN;I?L<F@C;FI<?@N. New York : McGraw Hill.