The Relationship between Accounting Profession Skills and Working Efficiency of Accountants in Vocational Institutions under the Office of Vocational Education Commissions in Thailand

Abstract

 The purposes of this research were to study the Accounting Profession Skills in vocational institutions in Thailand, to study the Working Efficiency of Accountants in vocational institutions in Thailand, and to study the relationship between Accounting Profession Skills and Working Efficiency of Accountants in vocational institutions in Thailand. The sample consisted of 340 accountants in vocational institutions under the jurisdiction of the Office of Vocational.

            Education Commission in Thailand, drawn by Simple Random Method. The research instrument was a questionnaire. The statistics used for data analysis were frequency, percentages, mean, standard deviation and multiple regression analysis. The results found that: 1) The Accounting Profession Skills, which included intellectual skills, academic and practical function skills, personality-qualified skills, interaction and communication skills, organization and business management skills, were at a high level. 2) The Working Efficiency of accountants, which included accomplishment, acceptance, and responsibility, was at a high level. 3) The correlation between Accounting Profession Skills and Working Efficiency in vocational institutions under the Office of Vocational Education Commission in Thailand was positive correlated at the 0.01 level of significance.