Factors Affecting the Efficiency of the Working Performance in Accounting and the Quality of the Financial Statement in the Local Administrative Organizations of Thailand

Abstract

          The working performance of the accounting personnel in the local administrative organization is essential as it helps ensure the working capacity of the organization. According to this, the accounting personnel need to be equipped with the knowledge of professional skills, knowledge in accounting standards and the understanding of the ethics of the accounting profession in order to fulfill the preparation of financial statements effectively. Therefore, the researcher decided to conduct the research on the factors affecting the quality of working performance of the accounting personnel and the quality of financial statements in the local government of Thailand. The samples were accounting personnel in the local government of Thailand.

          The samples were 361 accounting in the personal local government of Thailand. The questionnaires were used as the research instrument for data collection. The statistics used for data analysis were descriptive statistics and multiple regression analysis. The findings reveal that (1) the skills in accounting profession are relevant to the accountant's working performance under the professional standard and the skills in working performance affects the working capacity which lead to the goals achievement and the attention to details. (2) According to the ethics of the accounting profession on transparency, confidentiality and responsibility, they affect the working capability, the goals achievement and the attention to details. (3) In relation to the working capability, it affects the financial statements' quality, time frame, comparability, verification and validation and understanding. Therefore, to the administrators, it is suggested that the findings from this research can be applied to the development of the accounting personnel in the local administrative organization and be able to apply to the process of the recruitment of new members in the organizations.