ความรู้ความเข้าใจต่อหลักเกณฑ์การรับรองคุณภาพของสำนักงานบัญชีที่มีอิทธิพลต่อการปฏิบัติตามองค์ประกอบของระบบคุณภาพ สำนักงานบัญชีในจังหวัดสมุทรปราการ

Knowledge and Understanding of Accounting Firm Quality Certification Criteria Influence on The Compliance with The Components of The Accounting firm Quality System in Samut Prakarn Province

Abstract

          The purposes of this research were to 1) study the level of knowledge andunderstanding of accounting firm quality  certification criteria, 2) study the level of compliance with the elements of the accounting firm quality system, and 3) study the
Knowledge and understandingof accounting firm quality certification criteria that affect compliance with the elements of the accounting firm quality system. Research population was accounting firms In Samut Prakan Province, that not yet joined the
accounting firm quality certification from the Department of Business Development 197 firm. Sample size was 132 firm from head of accounting firm have years’ experience. Sampling method Calculated from the Taro Yamane formula. The instrument used in this research were questionnaire. Data analyzed by 1) Frequency 2) Percentage and 3) Multiple regression by ENTER method was used for data analysis.

          The results found that:

          1. The knowledge and understanding of accounting firm’s quality certification had level at a moderate level. (mean = 53.73)

          2. The compliance with the elements of the accounting firm quality system were found to be quite often (mean = 4.11)

          3. The multiple correlation coefficient between the performance of the accounting firm quality system (Y) and factor affected the performance of the accounting firm quality system components was equal to .346 by four factor. This is the qualification of submitting a certificate (x1), the process of applying for a certificate (x2), benefits(x3) and performance after certification(x4). Jointly forecast the implementation according to the components of the accounting firm quality system of 12.0 percent. It was found one factor, benefits(x3 ) that had an effect on the performance of the accounting firm quality system, with statistical significance at level
.05. Equation for predicting success in compliance with the components of the accounting firm quality system as follows; Y = β0+ β1x1+ β2x2+ β3x3+ β4x4