The Influence of Accounts’ Skills on the Accounting Quality: the Moderation Role of Organizational Work Environment in Small and Medium Enterprises (SMEs) in the Eastern Region of Thailand

Abstract

This article aimed to (1) study the influence of accountant skills on the quality of accounting, and  (2) study the role of the working environment in the organization on the influence of accountant skills on the quality of accounting. The study was done by surveying the accountants working in small and medium enterprises (SMEs) in the Eastern region of Thailand. The research was conducted using quantitative approach. The research area covered 7 provinces in the Eastern region (including Chonburi, Rayong, Chanthaburi, Trat, Chachoengsao, Prachinburi and Sa Kaeo). The sample consisted of 400 accountants registered, selected by using purposive sampling. The research instrument was a questionnaire developed according to the research framework, tested for validity and reliability. Data was analyzed using descriptive statistics and multiple linear regression analysis. The results found that (1) accountant's communication and problem-solving skills (which were Soft Skills) had a statistically significant positive influence on accounting quality in terms of information reliability, information accessibility, and timeliness while accounting and information technology skills (which were Hard Skills) only had some influence; and, (2) when including the factors of the work environment in the organization, the work environment in the organization significantly affected the influence of accountant skills on accounting quality in each aspect; and some aspects of the working environment had a greater influence than the accountants' skills (both Soft Skills and Hard Skills) on the accounting quality.