Factor of Learning Financial Reporting Standards for Non – Publicly Accountable Entities (Revised 2022) And Accounting Skills of Bookkeepers That Affect the Quality of Financial Reports in Bangkok

Abstract

      The objective of this study is 1) to study factors of learning financial reporting standards for non-publicly accountable entities (revised 2565); and 2) to study the professional accounting skills of accountants are contributed to the quality of financial reports in Bangkok. This research is quantitative research. The sampling group under this study was chosen from those who practiced their professions in Bangkok areas consisted of 335 persons, i.e., assistant accountants, accountants, assistant auditors, and tax auditors (TAs). Questionnaire was used to collect data from them; the collected data was then brought into analysis to identify the relevant frequency, percentage, mean, and standard deviation values, and a  multiple linear regression analysis was also made to test any hypothesis for which the degree of statistical significance was set for two values: 0.01 and 0.05; thereafter it was found that independent variables played a significant role as to the level of quality of financial reports prepared by such sampled accountants performing their professions  in Bangkok in a statistical significance manner.

          The mean values of overall factors that contributed to obtaining comprehension and understanding by the sampled group of Thai Financial Reporting Standards for Non-Publicly Accountable Entities (revised B.E. 2565) are deemed to be on an excellent level: their memory is at 4.11, their knowledge at 3.91, their understanding at 3.60 – the level of their overall professional accounting skills is considered very good – their intelligence at 4.16, their inter-personal and communication relationship at 4.19, their personal management aspect at 4.38, and their organizational management aspect at 4.32, respectively, these results suggest a positive sign towards the quality of financial reports prepared by such sampled accounts practicing their professions in Bangkok areas.