The Effects of Professional Accounting on Performance Results of the Accountants in Schools under the Office of Vocational Education Commission in Thailand

Abstract

This research aimed 1) to study the professionalism of accountants in schools under the Office of the Vocational Education Commission of Thailand, 2) to study the performance of accountants in schools under the Office of the Vocational Education Commission of Thailand, and 3) to study the impact of the professional accounting on the performance of accountants in schools under the Office of the Vocational Education Commission of Thailand.

The sample used in this study included 205 accountants in schools under the Office of the Vocational Education Commission of Thailand, drawn by using proportional stratified sampling method. The research instrument was used a questionnaire. Data analysis employed the techniques of frequency distribution, percentage, mean, standard deviation, and multiple regressions.

The research findings were as follows:

1) The accountants in schools under the Office of the Vocational Education Commission of Thailand had the level of professional accounting skills in overall at a high level.

2) The accountants in schools under the Office of Vocational Education Commission of Thailand had level of performance in overall at the highest level.

3) The results of the impact of the professional accounting on the performance of accountants in schools under the Office of the Vocational Education Commission of Thailand revealed as follows: (3.1) Professional accounting on accumulated practical experience and information technology affects the performance of accountants in schools; the accuracy was statistically significant at the .05 and .01 levels respectively; (3.2) Professional Accounting on the values ​​and positive attitude towards the profession, the accumulated practical experience and information technology affects the performance of accountants in schools, transparency was statistically significant at the .01 level; and (3.3) Professional Accounting on Information Technology affects the performance of accountants in schools, speed and timeliness was statistically significant at the .01 level.