Operational efficiency and accounting profession success case study: accountant of listed companies in the stock exchange of Thailand
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Date
2020-01-13Author
Aruntaweerungrote, Knokorn
กนกอร อรุณทวีรุ่งโรจน์
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This research aims to study 1) factors affecting on operational efficiency; and 2)
factors affecting on accounting professional success. The samples of this study consists of
260 accountants which has experience in accounting performance at least one year. The
research instrument was a questionnaire which development by using IOC technique and
already test content and construct validity including reliability. Data analysis employed
descriptive statistic such as frequency, percentage, mean and standard deviation
including Pearson correlation and multiple regression analysis.
The results of this article found that most accountants believe that mean of the
level of operational efficiency = 4.07 (S.D. = 0.460) and mean of the level of accounting
profession success = 3.95 (S.D. = 0.530), both of them were quite well in Thailand 4.0. The
result also show that level of professional accountant competencies, compliance with the
code of ethics profession, and professional judgment have positive significant on
operational efficiency at the significant level α < 0.01, while operational efficiency, the level
of professional accountant competencies, efficiency of internal control system, and
professional judgment have positive significant on the level of accounting profession
success at the significant level α < 0.01. These results also explained that both of the level
of professional accountant competencies and professional judgment have both direct andindirect effect on the level of accounting profession success through operational efficiency
with the significant level α < 0.01. Additionally, control variable -- work position also has
positive significant on both the level of professional accountant competencies and the level
of accounting professional success at the significant level α < 0.05.
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