Professional Accounting Competency Factors Affecting Operational Efficiency: A Case Study Of Accounting Employees Provincial Electricity Authority Area 3 (Central) Nakhon Pathom Province

Abstract

The objectives of this quantitative research were to 1) study the professional accounting competency factors and the accounting operational efficiency, 2) compare the accounting operational efficiency classified by personal factors, and 3) present the professional accounting competency factors that affected the accounting operational efficiencies. The researcher collected data from the samples who were 175 accounting employees of Provincial Electricity Authority Area 3 (Central) Nakhon Pathom Province. The statistical techniques were comparing means of independent t-test, one way analysis of variance and multiple regression analysis. The results showed that 1) the overall competency factors of the accountants and the overall accounting operational efficiency were at the           high level, 2) the accounting employees who had different personal factors had no different overall accounting operational performance, and 3) the professional accounting competency factors that affected the accounting operational efficiencies were professional knowledge, professional ethics, attitude, professional skills, and professional values, respectively, at the statistical significant level of 0.05. These five professional accounting competency factors were able to predict the accounting operational efficiency at 59.00 percent