ผลกระทบของปัจจัยที่มีต่อประสิทธิภาพการปฏิบัติงานของผู้ทำบัญชีวิสาหกิจขนาดกลาง และขนาดย่อม (SMEs) ในจังหวัดพิษณุโลก

Bussanee Tewa; nathawat prangam

Authors

Bussanee Tewa Faculty of Business Administration and Accountancy, Phitsanulok University
nathawat prangam Faculty of Business Administration and Accountancy, Phitsanulok University

Keywords:

Efficiency, Accountants, Small and Medium-sized Enterprise

Abstract

The purpose of this research was to 1) study the characteristics of business enterprises and factors of accountants, including accounting knowledge, professional skills, accounting technology capability, and accounting ethics; 2) examine the work performance of accountants in small and medium-sized enterprises (SMEs) in Phitsanulok Province; and 3) investigate the direct influence of factors affecting the work performance of accountants in SMEs in Phitsanulok Province. The sample consisted of 400 accountants from SMEs in Phitsanulok province, selected using the proportional sampling method. The research instrument was a questionnaire. Statistical analyses included frequency, percentage, mean, standard deviation, multiple correlation analysis, and multiple regression analysis.

The findings revealed that 1) the sample enterprises were predominantly service businesses registered as limited companies, with registered capital not exceeding 1 million baht, employing 10-50 employees, and operating for 5-10 years. The overall level of factors accounting work performance was high ( = 4.04). 2) the overall work performance of accountants was at a high level ( = 4.02). 3) The influence testing results showed that factors including accounting technology capability, accounting knowledge, professional ethics in accounting, and professional skills had statistically significant positive effects on accountants’ work performance at the .05 level. The four independent variables together explained 67.4% of the variance in work performance (R² = 0.674). These elements are essential for fostering professional abilities that directly improve SMEs' accounting performance in the province of Phitsanulok.

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