The objective of this research is to investigate the dimensions and types of accountants’
personal value. Based on Rokeach’s model of personal value (1973) and a questionnaire of Schwarts
and Sagiv (1995), data were collected from 449 accounting students of Rajamangala University of
Technology, and Lanna and Mahasarakham Universities. The data were analyzed by confirmatory
factor analysis (CFA). The results of the study reveal the application of personal value model in
Thailand fit the empirical data. The dimensions of accounting students’ instrumental value were
composed of conformity, self-direction and virtue. Furthermore, the dimensions of accounting
student’ terminal value consist of hedonism, idealism, security, and self-actualization. This research
enables a better understanding of personal value of accounting students and may support the
implementation of personal value measurement for further studies with other professional members.
The objective of this research is to investigate the dimensions and types of accountants’personal value. Based on Rokeach’s model of personal value (1973) and a questionnaire of Schwartsand Sagiv (1995), data were collected from 449 accounting students of Rajamangala University ofTechnology, and Lanna and Mahasarakham Universities. The data were analyzed by confirmatoryfactor analysis (CFA). The results of the study reveal the application of personal value model inThailand fit the empirical data. The dimensions of accounting students’ instrumental value werecomposed of conformity, self-direction and virtue. Furthermore, the dimensions of accountingstudent’ terminal value consist of hedonism, idealism, security, and self-actualization. This researchenables a better understanding of personal value of accounting students and may support theimplementation of personal value measurement for further studies with other professional members.
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