Abstract

ABSTRACT This study examines the association between antecedent and consequence variables on accounting governance of Automotive Business in Thailand. The questionnaire is used to collect data from 110 accountant manager. Stakeholder theory is utilized as the underlying theoretical framework of accounting governance. OLS regression is used for data analysis. The results show that moral attention and public orientation are positively and significantly associated with accounting governance. Moreover, accounting governance is significant and positive with stakeholder trustworthiness. Finally, accounting governance and stakeholder trustworthiness have positive effect on firm sustainability. Contributions and suggestions for future research are discussed. Keywords moral attention, public orientation, accounting governance, stakeholders’ trustworthiness, firm sustainability.

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