ATTRIBUTE AND SKILLS OF ACCOUNTANTS THAT AFFECT THE PERFORMANCE OF ACCOUNTANTS LOCAL GOVERNMENT ORGANIZATION IN THE LOWER SOUTHERN REGION OF THAILAND

Abstract

This research article aims to study the characteristics and skills of accountants that affect the performance and efficiency of accountants in local administrative organizations in the southern region of Thailand. The sample group includes financial and accounting academics as well as financial and accounting officers of local administrative organizations in the provinces of Trang, Phatthalung, Songkhla, Satun, Pattani, Yala, and Narathiwat, totaling 244 people. This is quantitative research using a questionnaire to collect data. Data analysis includes percentage, mean, standard deviation, and multiple regression analysis. The research findings reveal that 1) the characteristics of accountants, including analytical problem-solving skills, positively affect performance efficiency in terms of work processes, timeliness, standards, and accuracy. It was found that effective communication also positively impacts performance efficiency regarding work processes. However, professional accounting knowledge and abilities negatively affect performance efficiency in terms of work processes, timeliness, standards, and accuracy. Additionally, effective communication negatively impacts performance efficiency in terms of completeness and accuracy. 2) Accountants' skills, including professional accounting skills, have a positive impact on performance efficiency in terms of work processes, timeliness, standards, accuracy, and completeness. Specific technical skills related to the profession also positively affect performance efficiency in terms of work processes and timeliness. However, information technology skills negatively impact performance efficiency regarding work processes, timeliness, standards, accuracy, and completeness. Additionally, specific technical skills related to the profession negatively affect performance efficiency in terms of standards, with statistical significance at the .05 level.