Capabilities and accounting vision that affect the efficiency of ccounting practice of the insurance industry in Thailand

Abstract

This research purpose is to study the capabilities and visions that affect the accounting performance of the insurance industry in Thailand. The Sample group used in the research is the accountants who work at 80 insurance companies in Thailand. The data is collected from questionnaires. It is analyzed by using descriptive statistics including Frequency, Percentage, Mean and Standard Deviation, and tested by Correlation coefficient and Multiple Regression Analysis. The research found that the statistically significant variables that could explain the change in accounting performance were accounting knowledge, continuing education and additional expertise, and accounting vision of quality accounting system respectively with the statistical significance of 0.01 and 0.05