QUALITY SYSTEM OF ACCOUNTING FIRMS AT MUEANG AND SIRACHA DISTRICT CHONBUI PROVINCE

Abstract

The purpose of this study was to examine types of accounting business and services, including organizational structures and characteristics according to quality system of accounting firm in Mueang and Siracha districts of Chonburi province. In the study, questionnaires were used to collect data. The  populations were administrators or owner and all accountants from forty-one accounting firms, 175 people. To analyze the data, percentage, means, and standard deviation were used.

The result shows that most of the accounting firms are established in the forms of companies and single proprietorships. All the accounting firms in both districts provide accounting services mainly about tax payment. These services bring main income to the firms. The structures of the accounting firms are informally organized in which job responsibilities are assigned verbally to their officers with no written documents. The command line begins from the administrators down to managers and officers. Workload of accounting firms are divided according to the types of clients.

The result of the study in two districts shows that both the administrators and accountants have agreed on the same points. The factors that brought about excellent characteristics according to quality system of accounting firm are ethics of conduct and management procedures concerning the clients and documents. Moreover, the factors that brought about good characteristics according to quality system of accounting firm include administrators’ responsibilities, resources management, their operation, and their auditing and monitoring procedures.