The impact of accounting firm Readiness and professionalism on accounting operational in Bangkok Metropolitan Area and vicinity

Abstract

This study aimed to examine the impact of accounting firm readiness in terms of organizational management, work processes, personnel, and technology, which influenced accounting operational performance, encompassing, accuracy of accounting information, timeliness of reporting, speed of data management, and customer satisfaction. Additionally, the study investigated accounting professionalism, including appropriate skills, compliance with laws and standards, accountability, and continuous development, and its influence on operational performance in the same area. This quantitative research used a sample of 349 accounting firms in Bangkok and surrounding provinces. Data were analyzed using frequency, percentage, mean, standard deviation, and multiple regression analysis. The results showed that both accounting firms and accounting professionalism positively influenced accounting operational performance, including accuracy of accounting information, the timeliness of reporting, the speed of data management, and client satisfaction, with statistical significance at the 0.05 level. The results of this study can be utilized by accounting firms as a guideline for enhancing their readiness and accounting professionalism. This development should emphasize improving management structures, work processes, staff’s skills and knowledge, and the appropriate adoption of information technology to increase efficiency of accounting services, ensuring accuracy, swiftness, timelessness and generating client satisfaction.