อิทธิพลของความรู้ความสามารถด้านนวัตกรรมที่มีต่อประสิทธิภาพการปฏิบัติงาน ของนักบัญชีบริษัทในเขตภาคตะวันออกเฉียงเหนือ

Abstract

The purpose of this research was to test of the Influences of innovation knowledge on performance of accountants in the Northeast Province. The questionnaire were used as a tool for collecting data from 140 of business accountants in the Northeast Province. The statistics used for the analysis were mean, standard deviation and multiple regression analysis. The results of the study revealed that business accountants agreed with having innovative knowledge capability as a whole and in each of all these at a high level : development, creative thinking, implementation and learning. The business accountants agreed with having work efficiency as a whole and in each of all these at a high level : quality of work, timeliness, costs savings and satisfaction. And according to test the influences, the results showed as following : 1) The innovative knowledge capability in the aspect of creative thinking had positive Influences on work efficiency as a whole (β = 0.337). 2) The innovative knowledge capability in the aspect of learning had positive Influences on work efficiency as a whole (β = 0.465). The predictive power of all the variables was 53.80 percent (R² = 0.538).