Accounting Professional Cognition for Accounting Practitioners of Government Agencies in Muang District, Maha Sarakham Province

Abstract

This research aims 1) to study the accounting professional cognition for accounting practitioners of the government agencies in Muang district, Maha Sarakham province; 2) to compare the accounting professional cognition for accounting practitioners of the government agencies in Muang district, Maha Sarakham province that have difference of sex, age, education level, work experience in accounting for the government agencies and monthly income. Data are collected from 90 accounting practitioners of the government agencies in Muang district, Maha Sarakham province. Questionnaire is used as an instrument. The statistics used to analyze the level of opinions and understanding in the accounting profession were mean and standard deviation. And statics used for comparative analysis of knowledge and understanding in the accounting profession, including t-test and F-test.

                   The results are that 1) the accounting practitioners of government agencies have opinion in the highest level of accounting professional cognition and professional value; 2) the accounting practitioners of the government agencies have overall opinion of accounting professional cognition in the high level about professional skill and professional knowledge; and 3) the accounting practitioners of the government agencies with the difference of sex, age, education level, work experience in accounting for the government agencies and monthly income that have no difference overall opinion  and each of all sides about accounting professional cognition, professional skill and professional value. Thus, the accounting practitioners of the government agencies should be committed to operating with transparency Being independent, just and honest To provide quality performance according to the standards set by the organization or the law.