MODERN ACCOUNTING CAPACITY AFFECTING THE SUCCESS AT WORK OF ACCOUNTING MANAGERS: A CASE STUDY OF ACCOUNTING OFFICES IN NONTHABURI PROVINCE

Abstract

The objectives of this study were to 1) study the success at work of accounting managers working in accounting offices in Nonthaburi province, 2) study modern accounting capacity of accounting managers working in accounting offices  in Nonthaburi province, and 3) study the modern accounting capacity affecting the success at work of accounting managers working in accounting offices in Nonthaburi province.  The sample was accounting managers working in 158 accounting offices in Nonthaburi province. The questionnaires were used to collect data. The descriptive analysis included frequency, percentage, mean, and standard deviation. The data were analyzed by using t-test, F-test, One-Way ANOVA, and Multiple Regression Analysis. It was found that: 1. In overall, the success at work of accounting managers working in accounting offices in Nonthaburi province was at the highest level (=4.62).   The standard and accountability aspect was at the highest level (= 4.75) and the achievement aspect was at the lowest level at (=4.51). 2. Modern accounting capacity of accounting managers composed of professional ethics aspect, preparing and presenting accounting information for decision making aspect, knowledge and skill in accounting aspect, planning and financial controlling aspect and internal control aspect. It was found that, in overall modern accounting capacity was at the highest level (=4.67) and internal control aspect was at the lowest level (=4.49). 3. Modern accounting capacity affected the success at work of accounting managers working in accounting offices in Nonthaburi Province, it was found that internal control aspect, preparing and presenting accounting information for decision making aspect, knowledge and skill in accounting and professional ethics aspect were at 55.0 percent and at the statistical significant level of 0.05 of which the most important variable was preparing and presenting accounting information for decision making aspect (Beta = 0.533), the next were, professional ethics aspect (Beta = 0.283), internal control aspect (Beta = 0.213) and knowledge and skills in accounting aspect (Beta = -0.213) respectively. The planning and financial controlling aspect had none effect to the success at work of accounting managers of accounting offices in Nonthaburi province.