| dc.description.abstract | The research objectives were aimed to scrutinize problems of quality control in
accounting firms for accounting services in Nonthaburi. The samples used in this study
were 105 accounting firms registered with the Department of Business Development
with the business purpose was to provide accounting services in Nonthaburi province.
The statistics used in data analysis were frequency distribution, percentage, mean,
standard deviation, t-test and one-way ANOVA; then Least Significant Differentiation
(LSD) was applied to test each pair.
The results revealed that most chief accountants were 41-50 years old female
with bachelors’ degrees and had more than eight years’ work experience. Most
accounting firms were limited companies with the work duration period of serving 6 to
10 years with 1 to 5 employees and at least 50 customers. They had not been certified
according to the announcement of the Department of Business Development. The
overall problems regarding the quality control were relatively high. The highest aspect
was related to ethics followed by the management responsibility within the accounting
firms and work operation. Based on the hypothesis testing, different ages and types of
accounting had different opinions on quality control issues at 0.05 statistically
significant difference; and different genders, education levels, experiences, and work
tenures, number of employees, number of customers, and accreditation of accounting
firms did not differ in terms of available opinions.
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Concerning problems regarding quality control in accounting firms,
employees should be promoted to enhance their knowledge and performance,
understand the quality assurance system of accounting firms. Also, The Department of
Business Development should provide trainings for accountants working for the
accounting firms in order to achieve effective implementation and obtain higher
potential for extra accounting quality. | en_US |
