The Influence of Learning Efficiency toward Job Performance Effectiveness on Accountants in Nakhonratchasima Province

Abstract

The purpose of this research was to study the influence of learning efficiency towards job performance effectiveness on accountants in Nakhonratchasima Province. Statistics used in this research included frequency, percentage, mean, standard deviation, and multiple regression analysis. It involved 335 Accountants in the local area of Nakhorncratchasima province. The findings revealed that the majority of respondents were female with the age between 31-40 years old, hold bachelor degree in accounting, married. The average income of respondents was between 10,001-15,000 baht with working experience as accountant for less than 5 years. The efficiency ratios of the overall learning were knowledge, understanding, skills and attitudes that effect to the job performance of the accountants. The job performance effectiveness in term of the quality of work outputs are found at a highest level as the overall job performance effectiveness and the quantity of work outputs and punctuality in working found at a high level. The following results of hypothetical test were found 1) the learning efficiency on the aspect of the knowledge and skills that influence towards job performance effectiveness on the aspects of the quality of work outputs, 2) the learning efficiency on the aspect of the attitude that influence towards job performance effectiveness on the aspects of the quantity of the work outputs, 3) the learning efficiency on the aspect of the attitude and skills that influence towards job performance effectiveness on the aspect of the punctuality in working and 4) the learning efficiency on the aspect of the attitude, skills and knowledge that influence towards the overall job performance effectiveness.