Identify the relationship between the motivation factors of hospital entreperneur and the implementation of environmental accounting

Abstract

The objective of the research aims to identify the relationship between the motivation factors of hospital entrepreneur and, the implementation of environmental accounting. This study focuses on both internal and external factors in its organization. The internal factors display the support provided by the chief executive officer and, the profession readiness of accountants and stakeholders. The external factors are government policy and law including a competitive factor. The study was the survey research testing 82 people in seven hospitals under the control and supervision of the Department of Medical services, the Ministry of Public Health. The hospitals are located at Bangkok and Nonthaburi province in Thailand. The data were collected by questionnaire and were analyzed by statistical packages to determine descriptive statistics (e.g., percentages, means, and standard deviations) including a multiple regression analysis in order to predict the motivation factors of hospital entrepreneur to implementing environmental accounting. The findings of the data analysis presented that all of the predictor variables were statistically significant. It is more likely that both internal and external factors do not impact on the implementation of environmental accounting for hospitals.