EFFACT OF COMPETIEIVE PRESSURE, PERCEIVED LEVEL OF PROFESSIONAL, CLIENT’S ACCOUNTING ON PERFORMANCE IN PHAMACEUTICAL INDUSTRY OF THAILAND: MEDIATION WITH COMPUTER ASSITED AUDIT
Computer-assisted audit techniques and tools or CAATTs enable businesses to highly improve their performances through the use of electronic audit papers, applications of the database, and the software called business intelligence audit. However, the main goal of the given study is to investigate the impact of CAATTs adoption by pharmaceutical firms on the performance of the sector through the role of competitive pressure and perceived level of professional body support. The role of clients' accounting information system complexity has also been evaluated in the given study to identify and measure the performance of the pharmaceutical sector. The framework of the given study was developed according to the technology firm environment framework. The data of the study was collected mainly from 448 employees from different pharmaceutical organizations in Thailand. The final results of the study revealed that the impact of the perceived level of professional body support was significant on CAATTs which directly influence the performance of the pharmaceutical sector. The results of the present study also suggest that the impact of clients' accounting information system complexity plays a significant role in enhancing the performance of the sector mainly the adoption of CAATTs. The results of the given research paper will positively contribute to the pharmaceutical sector of Thailand.
CAATTs, competitive pressure, perceived level of professional body support, clients accounting information system complexity, performance