Development and Competency of Accountants Affecting the Performance of Southern Accounting Office

Abstract

Studying and giving importance to the development and competence of accountants in accounting firms. that affects the effectiveness of the accountants in the southern region lt is a practice guideline to increase the potential of accounting operation. To be most effective This research aims to study 1) Competency of accountant that affecting the effectiveness of the performance of accounting offices in the southern part of Thailand 2) Development of accountant that affecting the effectiveness of the performance of accounting offices in the southern part of Thailand. This research is a quantitative research. The Target group for this study is the accounts that work in the southern part of Thailand which has a total of 347 locations applying the Simple Random Sampling method determining the sample size by Yamane’s formula was 186 locations .The Research instrument is the questionnaires. Statistics used to analyze data are mean, standard deviation, and Multiple Regression Analysis (MRA).

Results indicated that 1.) the capacity of accountants in professional skill, ethics, and accounting problem solving has a positive the relationship with the effectiveness of the performance of accounting office in achievement, Accuracy, and rapidity significantly Statistical level at 0.05. The Capacity of accountants in professional attitude and ethics have a positive the relationship with the effectiveness of the performance of the accounting office in the quantity of performance significantly. 2.) The evolution of accountants in legal knowledge and quality control has a positive the relationship with the effectiveness of the performance of the accounting office in accomplishment, accuracy, quantity of performance, and rapidity.