Personal Characteristics and Qualities Affecting the Quality of Financial Statement Preparation and Presentation of Accountants in Bangkok and Surrounding Provinces

Abstract

This research consists purposes were 1. to study the personal characteristics that affect the quality of financial statement preparation and presentation by accountants in Bangkok and its metropolitan area and 2. to study the individual qualifications that influence the quality of financial statement preparation and presentation by accountants in Bangkok and its metropolitan area. This research is quantitative. The research instrument used is a questionnaire. The sample group consists of 385 individuals, determined using Taro Yamane's (1973) formula at a margin of error of 0.05. Simple Random Sampling was employed for sample selection. Data collected from the questionnaires will be analyzed using descriptive statistics, including percentage, mean and standard deviation and will be compared using the t-test. The research findings revealed that 1) Personal characteristics of accountants such as educational qualifications, work experience and the type of business they are responsible for significantly affect the quality of financial statement preparation and presentation. The variable with the highest impact was educational qualifications, with a Beta value of 0.343 (t = 7.203) and 2) Individual qualifications such as accounting knowledge, knowledge of law and taxation, accounting technology skills, and communication skills also significantly influence the quality of financial statement preparation and presentation. The variable with the greatest effect was accounting knowledge, which had a Beta value of 0.375 (t = 7.552).