The Relationships between the Performance for Criteria in Evaluating the Accounting Performance and Enthusiastic to work of Accounting practitioners at Rajabhat Universities in Thailand

Abstract

This study aimed 1) to study the performance for criteria in evaluating the accounting performance and active to work of accounting practitioners at Rajabhat universities in Thailand, 2) to study enthusiastic to work of accounting practitioners at Rajabhat universities in Thailand, and 3) to study the relationships between the performance for criteria in evaluating the accounting performance and enthusiastic to work of accounting practitioners at Rajabhat universities in Thailand.

The sample used in this study included 108 accounting practitioners at Rajabhat universities in Thailand. The research instrument was a questionnaire. Data analysis employed the techniques of frequency distribution, percentage, mean, standard deviation, and multiple regressions.

The research findings were as follows: 1) Accounting practitioners at Rajabhat universities in Thailand revealed that the performance for criteria in evaluating the accounting performance of the government agencies as a whole; including accuracy, transparency and accountability, were at the highest level 2) Accounting practitioners at Rajabhat universities in Thailand have the enthusiastic about their work in the areas of documentation/ evidence of accounting and financial reporting at a high level 3) The results of the study on the relationships between the performance for criteria in evaluating the accounting performance and enthusiastic to work of accounting practitioners at Rajabhat universities in Thailand showed that performance for criteria in evaluating the accounting performance of the government agencies was positively correlated to work enthusiasm statistically significant at the 0.01 level.