The impact of good government accounting knowledge on efficiency Preparation of financial reports of Mahasarakham University

Abstract

                    This study aims to study the impact of good government accounting knowledge on the efficiency of financial reporting at Mahasarakham University. The questionnaire was used as a tool to collect data from 98 accounting practitioners in Mahasarakham University. The data collection period was April 1, 2021 – April 30, 2021. The statistics used for data analysis were correlation analysis. multiple and multiple regression analysis. Good government accounting knowledge was defined as an independent variable that correlated with and affected the efficiency of financial reporting of Mahasarakham University. professional knowledge professional skills and professional values There is a positive correlation and impact on overall financial reporting performance. which has been suggested from this research Emphasis should be placed on developing the potential of financial and accountants to be accountants who are aware of users of financial information. To be able to prepare financial reports that are accurate, complete, reliable, in accordance with standards and accounting policies for government agencies. and to formulate accounting policies and practices in a concrete way for the new generation of accountants to be able to perform their work effectively.