The Influence of Professional Skills and Organizational Culture on Accounting Performance in Vocational Colleges under the Office of Vocational Education Commission in the Eastern Region and Bangkok

Abstract

This research consists purposes were 1. to Study the professional skills that affect the efficiency of accounting work of vocational colleges in the Eastern region and Bangkok and 2. to Study the organizational culture of accounting that affects the efficiency of accounting work of vocational colleges in the Eastern region and Bangkok. The quantitative research used a questionnaire as a research instrument. The sample group was 197 accounting practitioners of vocational colleges in the Eastern region and Bangkok, which were calculated from the sample size using the Taro Yamane (1973) formula at an error level of 0.05 and multiple regression analysis was used to test the hypothesis. The results of the research found that 1) Professional skills affect the efficiency of accounting work of vocational colleges, overall at the highest level (x̅= 4.59, S.D. = 0.55). In addition, the aspects of intelligent learning, technical and performance, relationships and communication, and organizational management skills have positive influences on the efficiency of accounting work. Significantly at the 0.01 and 0.05 levels. 2) The organizational culture of accounting has an effect on the effectiveness of accounting work in vocational colleges. Overall, it is at the highest level (x̅= 4.63, S.D. = 0.55) In addition, the aspects of honesty, empowerment, compassion, and a sense of belonging to the organization have a positive influence on the results of accounting performance at a significant level of 0.01 and 0.05, except for the aspect of decision-making, which has no positive influence on the quality of accounting work. In conclusion, promoting appropriate skills and creating a good organizational culture play an important role in significantly increasing the efficiency of accounting work in vocational educational institutions.