Financial statement preparation skills and work environment that affect efficiency in accountant work at accounting offices in Bangkok and surrounding areas

Abstract

          The objectives of this research were (1) Financial statement preparation skills Affecting the work efficiency of accountants in accounting offices in Bangkok and surrounding areas and (2) the working environment It affects the work efficiency of accountants at accounting offices in Bangkok and surrounding areas. The sample group is Accountant who prepares financial statements of accounting offices in Bangkok and surrounding areas. It is quantitative research. The research instrument was a questionnaire using a method to find the index of consistency between the questions. and the purpose of the questionnaire, if the IOC value is greater than 0.50 for all items, then it will be taken to find the confidence value. The population used in this research is Accountant who prepares financial statements of accounting offices in Bangkok and surrounding areas. There were 303 samples. Data were analyzed using descriptive statistics, including percentages, means, and standard deviations. To compare data in each variable and test multiple regression analysis hypotheses.
          The results of the research found that it was found that the majority of respondents were female, 251 people, representing 82.80 percent, in the age range of 25 - 34 years, 158 people, representing 52.10 percent, graduated with a bachelor's degree, 259 people, representing 85.50 percent, had employee positions. Accounting, 214 people, accounting for 70.60 percent, and working experience in the current position 5 - 14 years, 187 people, accounting for 61.70 percent (1) Financial statement preparation skills mainly consist of skills in using information technology. Professional skills of an accountant Operational planning skills Skills for recording financial transactions Financial data processing skills and financial reporting skills It has an influence on the work efficiency of accountants. Achieving success goals Reliability of financial statements Aspect of correctness Satisfaction of all parties of accountants of accounting offices in Bangkok and surrounding areas and (2) working environment, consisting of relationships with supervisors Relationships with co-workers Stability and progress in the job and the environment and culture in the organization It has an influence on the work efficiency of accountants in accounting offices in Bangkok and surrounding areas. But the working environment consists of relationships with supervisors. Relationships with co-workers Stability and progress in the job Environment and culture in the organization There is no positive effect on the performance of accountants of accounting offices in Bangkok and surrounding areas. Statistically significant at the 0.05 and 0.01 levels.