Factors Affecting the Performance of Accounting Staff: A Case Study: Small and Medium-sized Enterprises (SMEs) in the Lower Northern Region

Abstract

This research aimed to examine the motivational and supporting factors affecting   the performance of accounting staff in small and medium-sized enterprises (SMEs) in the lower northern region. The sample consisted of 390 accounting staff in SMEs in the lower northern region. The Taro Yamane method was used to determine the sample size to increase coverage and reduce the risk of non-returned questionnaires or incomplete data. The study then prepared a questionnaire for 400 respondents, but only 135 of the initial sample, representing 33.75 percent of the total sample, was actually collected. Questionnaires were used as the data collection tool. Descriptive statistics and multiple regression analysis were used for data analysis. The results revealed that: 1) Motivational factors, job success factors, and job advancement factors significantly affected job performance at 0.05 level. Job success was   the most influential variable, while job characteristics did not significantly affect job performance. 2) Supporting factors, job security factors, and welfare and compensation factors were also important factors. It had a statistically significant effect on work performance at    the 0.05 level, with job security was the most influential variable, while safety needs did not have a statistically significant effect.