Accounting Potential and Work Motivation That Affect Efficiency in The Work of Accountants in Bangkok

Abstract

This research consists purposes were to 1. study the accounting potential that affects the work efficiency of accountants in Bangkok and 2. to study the motivation for work that affects the work efficiency of accountants in Bangkok. Bangkok area The sample group used in the study is Accountants among small and medium-sized business operators in 2 districts of Bangkok, totaling 385 The sample group used in the study is Accountants in the group of small and medium-sized business operators in the area of ​​Bangkok Province, totaling 385 people, were obtained from the quantitative sample size calculation using the formula Taro Yamane (1973) with an error level of 0.05 And multiple regression statistical analysis was used to test the hypotheses. The results of the research found that 1) Accounting potential that affects the work efficiency of accountants in Bangkok the analysis results found that the accounting potential that affects the work efficiency of accountants is overall at a high level (x ̅ = 4.00, S.D. = 0.794) and the accounting potential accounting knowledge Professional ethics and professional values There is a relationship with the work efficiency of accountants in Bangkok. Accuracy of financial statements in terms of timeliness, accounting, and standardization and reliability of information and auditability in accounting Statistically significant at the 0.05 level. 2) Work motivation that affects accountants' work efficiency in Bangkok. It was found that work motivation has an effect on accountants' work efficiency. Overall, it is at a high level (x ̅ = 3.93, S.D. = 0.857). Moreover, work motivation Aspects of success in work and the acceptance and respect of people in the organization There is a relationship with the work efficiency of accountants in Bangkok. Accuracy of financial statements In terms of timeliness, accounting, and standardization and reliability of information and auditability in accounting Statistically significant at the 0.05 level.