Qualified accountants affecting the quality of financial statement in Office of Accounting in Mueang Udonthani District, Udonthani Province

Abstract

Results from a study of desirable accountant qualifications that affect the quality of financial statement preparation, conducted at the accounting office in the Mueang District, Udon Thani Province. The unique location of the study adds a specific context to the findings. Data were collected from the sample through questionnaires, and then the data were processed and analyzed statistically. The research results can be summarized as follows:

In demographics regarding the respondents, classified by age, it was found that the majority were between 21-40 years old. By job position, it was found that there were the most accounting and financial statement issuing positions. The working period It was found that 11 - 15 years was the most important in the primary variables of desirable accountant qualifications. The study results were that 100 samples were surveyed in all three areas. Overall scores of test respondents were at the highest level. The average score (𝑥̅ = 4.12), arranged from highest to lowest, is Response and Service to Customers. It has an average score (𝑥̅ = 4.19) in giving customers confidence. There was an average score (𝑥̅ = 4.13). The accounting profession had an average score (𝑥̅ = 4.05). The quality of accountants' financial statement preparation services was desirable. The study results of 100 surveyed samples regarding the quality of information Financial statement preparation services for accountants are desirable in all three areas. Overall scores of test respondents were at the highest level. The average score (𝑥̅ = 4.11) arranged from highest to lowest is Accounting professional ethics It has an average score (𝑥̅ = 4.17), followed by reliability. has an average score (𝑥̅ = 4.12) and understanding have an average score (𝑥̅ = 4.05) respectively