THE RELATIONSHIP BETWEEN ACCOUNTING KNOWLEDGE CAPABALITIES AND ACCOUNTING EFFICIENCY OF ACCOUNTANTS IN THE NORTHEAST AREA

Abstract

The purposes of this research were to study the capabilities in accounting and accounting efficiency of accountants in the Northeast region and to conduct the relationship and impact between the capabilities in accounting and accounting efficiency of accountants in the Northeast region. The data were collected from 352 accountants in the Northeast area of Thailand using a questionnaire as a research tool. The basic statistics utilized in this research including percentage, mean, and standard deviation. Meanwhile, multiple correlation analysis, and multiple regression analysis were also used for analysis. As a result, it was found that 1) most accountants in the Northeast area are female whose ages are between 35–40 holding bachelor degrees with less than 5-year working experience. 2) The opinions of accountants in the Northeast area towards capabilities for the accounting of accountants in the Northeast area as a whole and each aspect was at the highest level for professional ethics, professional skills, and attitude. Meanwhile, accounting capabilities and professional value were at a high level. 3) The opinions of accountants in the Northeast area towards accounting efficiency as a whole and each aspect was at the highest level for reliability, timeliness, and relevance. In addition, in cases of training and understandability were at a high level. Finally, 4) capabilities have a positive relevance and impact on overall accounting efficiency. Therefore, the variables used for predicting the accounting efficiency include professional skill, accounting capabilities, professional ethics, and attitude significantly.