A MEASUREMENT MODEL OF UNDERGRADUATE STUDENTS’ INTENTION TO PURSUE AN ACCOUNTING CAREER IN THAILAND: AN APPLICATION OF SECOND-ORDER CONFIRMATORY FACTOR ANALYSIS
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Abstract
This study aimed to examine the goodness-of-fit of a measurement model of undergraduate students’ intention to pursue a career in accounting in Thailand with empirical data. The sample comprised 700 undergraduate students majoring in accounting from 18 universities across the country. The research instrument was a five-point Likert-scale questionnaire, and data were analyzed using second-order confirmatory factor analysis. The results revealed that the proposed model demonstrated a good fit with the empirical data, with χ²/df = 2.69, GFI = 0.97, AGFI = 0.94, CFI = 1.00, RMSEA = 0.049, and SRMR = 0.015. The model consisted of three key components: Attitude, Current Knowledge Enhancement, and Learning Environment, encompassing a total of 14 observed indicators with standardized factor loadings ranging from 0.83 to 0.94. The model showed satisfactory convergent validity, with construct reliability (CR) values ranging from 0.936 to 0.960, and average variance extracted (AVE) values ranging from 0.800 to 0.831. Additionally, the Cronbach’s alpha coefficients for the three components ranged from 0.942 to 0.960, indicating a high level of internal consistency and reliability of the measurement model.
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บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของคณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏอุดรธานี
ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้ ไม่ใช่ความคิดเห็นและความรับผิดชอบของผู้จัดทำ บรรณาธิการ กองบรรณาธิการ และคณะวิทยาการจัดการ มหาวิทยาลัยราชภัฏอุดรธานี ความรับผิดชอบด้านเนื้อหาและการตรวจร่างบทความแต่ละเรื่องเป็นความคิดเห็นของผู้เขียนบทความแต่ละท่าน
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