The Influence of Professional Accounting Competencies and Work Environment on Job Performance of Accounting Personnel in Private Hospitals Bangkok

Abstract

This research consists purposes were 1. to examine the levels of professional accounting competency, work environment and job performance among accounting personnel in private hospitals in Bangkok 2. to investigate the influence of professional accounting competency on the job performance of accounting personnel in private hospitals in Bangkok and 3. to investigate the influence of the work environment on the job performance of accounting personnel in private hospitals in Bangkok. This research employed a quantitative research design. The sample consisted of 237 accounting personnel working in private hospitals in Bangkok, selected using Taro Yamane's formula at a 95% confidence level. Data were collected using a structured questionnaire and analyzed using percentage, mean, standard deviation and multiple regression analysis. The findings revealed that 1) the overall levels of professional accounting competencies, work environment and job performance of accounting personnel were at a high level. (x̄ =4.41, S.D.=0.43) 2) Professional accounting competencies exerted a positive and statistically significant influence on job performance at the .05 level. Among the competency dimensions, professional accounting skills demonstrated the strongest predictive effect (β = 0.270), followed by the control environment competency (β = 0.148). These variables jointly explained 22.2% of the variance in job performance regarding accuracy and completeness (Adjusted R² = 0.222) and 3) Work environment also had a positive and statistically significant influence on job performance at the .05 level. Among the work environment dimensions, managerial support exhibited the strongest predictive effect (β = 0.396), followed by job security and career advancement (β = 0.256). Collectively, these variables explained 32.7% of the variance in overall job performance (Adjusted R² = 0.327).