FACTORS AFFECTING PERFORMANCE OF FINANCIAL AND ACCOUNTING PRACTITIONERS ACCORDING TO THE GOVERNMENT ACCOUNTING ACCOUNT STANDARDS IN LOCAL ADMINISTRATIVE ORGANIZATIONS IN THE UPPER NORTHERN REGIONS

Abstract

This research aims to: 1) examine the relationship between the understanding of government accounting standards and the job performance of finance and accounting practitioners in local government organizations in upper northern Thailand, and 2) investigate the influence of organizational incentives on the job performance of finance and accounting practitioners adhering to government accounting standards in these organizations. This quantitative research employed a questionnaire as the data collection instrument. The sample consists of financial and accounting personnel working according to public sector accounting standards in local administrative organizations in the northern upper region. A purposive sampling method was employed to select 248 participants. Data analysis involved frequency, percentage, and multiple regression analysis to test the hypotheses.

The findings revealed that the participants had a high level of understanding of their work (84.82%), a very high level of organizational incentives, and a high level of performance in finance and accounting tasks. Correlation analysis indicated a positive relationship between both accounting standards knowledge (in terms of accounting and financial reporting) and job performance. Additionally, there was a negative correlation between working conditions and rewards/benefits incentives and job performance. Therefore, organizations should prioritize enhancing employees' understanding of their work and implementing effective incentive programs to improve overall organizational performance.