The Effects of Stress on Learning the Performance of the Accounting Staffs in Schools under the Office of Vocational Education Commission in Thailand

Abstract

The Research aimed to study the stress level, learning level of the performance and the effects of stress on learning the performance of the accounting staff in schools under the Office of Vocational Education Commission in Thailand. The sample used in the study were 205 accounting staffs, drawn by using multistage random sampling method. The research instrument was the questionnaire. Statistics used for data analysis were frequency, percentage, mean, standard deviation and multiple regression analysis.

             The research findings were as follows.

1. 1. Staffs in school under the Office of Vocational Education Commission in Thailand had low levels stress in the aspect of personnel and environment factors.


2. 2. Staffs in school under the Office of Vocational Education Commission in Thailand had high learning levels of the performance of the accounting in the aspects of accounting process care, the system links the idea, the recognition event and meaning and reasoning to solve problems.


3. 3. Analysis of the impact of stress on leaning in performance of the accounting revealed that the stress of the official accountants on environmental factors had a negative impact on leaning in performance of the accounting on recognition of meaning and events statistically different at 0.05 level of significance.