Accounting Professional Skills and work Attitudes influencing the Accounting Performance Efficiency of Accounting Officers in the Resource Management Division Office of the Vocational Education Commission

Abstract

This research consists purposes were 1. to Study the accounting skills that influence the accounting performance of accounting officers in the resource management department of the Office of the Vocational Education Commission 2. to Study the work attitudes of accounting officers in the resource management department of the Office of the Vocational Education Commission that influence the accounting performance of accounting officers in the resource management department of the Office of the Vocational Education Commission and 3. to Study the accounting performance of accounting officers in the resource management department of the Office of the Vocational Education Commission. This is a quantitative research study utilizing a questionnaire as the research instrument. The sample group consisted of 265 personnel working in accounting and resource management departments under the Office of the Vocational Education Commission. The sample size was determined using the Krejcie and Morgan table (1970). Data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean, and standard deviation. Further statistical analyses included Correlation Analysis, Variance Inflation Factor (VIF) and Tolerance analysis, Pearson Correlation Coefficient, and Multiple Regression Analysis to examine the relationship between independent and dependent variables. The research findings revealed that 1) Accounting professional skills in organizational management and accounting skills had no significant influence on the reliability aspect of accounting performance, with significance values of 0.736 (β = 0.023) and 0.188 (β = 0.092), respectively 2) Work attitudes regarding compensation and welfare also showed no significant influence on the reliability of accounting performance (Sig. = 0.136, β = 0.115) and 3) Overall, the accounting performance of accounting officers in the resource management division under the Office of the Vocational Education Commission was rated at a high level in all aspects (mean = 4.29, S.D. = 0.73).