THE FACTORS AFFECTING THE ACCOUNTING PRACTICE EFFCIENCY FOR VILLAGE AND URBAN COMMUNITIES WITH POSITIVE PSYCHOLOFICAL CAPITAL AS A MODERATOR: CASE STUDY OF VILLAGE AND COMMUNITY FUNDS IN NAKHONRATCHASIMA PROVINCE
DOI:
https://doi.org/10.14456/nrru-rdi.2020.60Keywords:
Village and community fund account, Positive psychological capital, Accounting efficiencyAbstract
The purpose of this study was to investigate the factors affecting the accounting practice efficiency for the village and urban community funds with positive psychological capital as a moderator. These factors consisted of five dimensions: accounting knowledge, accounting preparation training, accounting process understanding, accounting preparation experience and professional ethics. The researcher employed multiple regression analysis to analyze the data. The research instrument was a questionnaire which was administered to 363 village and community fund accounting practitioners in Nakhon Ratchasima province. The results indicated that there were four dimensions of the factors that significantly affected the accounting practice efficiency of the village and urban community fund, consisting of accounting process understanding, accounting preparation experience, as well as professional ethical behavior (What is the fourth factor?). Furthermore, the findings highlighted the significant joint effects between the dimensions of accounting preparation training and positive psychological capital on the accounting practice efficiency of the village and urban community fund. This research demonstrated the importance of focusing on accounting practice efficiency of the village and urban community fund. The village and urban community fund management and the office of the village and urban community fund should to encourage human resource development of their staff in accounting. The psychological capital skills of self-efficacy perceptions, positive attitudes and re-skilling in accounting practice encourage the practitioner’s achievement with extra understanding in accounting process and increasing professional experience and an ethical behavior emphasis.
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