Impact of Work Performance Quality and Professionalism on Accounting Efficiency of Accountants in Revenue Department-Licensed Accounting Offices

Abstract

This study examined accountants’ perceptions of work quality and professionalism and examined their effects on accounting performance in licensed accounting firms in Thailand. The participants were 130 accountants from 63 accounting firms listed on the Revenue Department website in 2024. Data were collected using questionnaires and analyzed through descriptive statistics, multiple correlation analysis, and multiple regression analysis. The results indicated that most respondents were female, aged 30–40 years, holding a bachelor's degree, with 5–10 years of work experience, and employed in accounting firms located in northeastern Thailand. These firms mostly had registered capital of 500,000–1,000,000 THB, 10–20 employees, and 3–6 years of operation. Accountants’ perceptions of work quality and professionalism were generally high, with the highest mean scores observed in operational processes for work quality, professional ethics for professionalism, and reliability for accounting performance. Hypothesis testing revealed that work quality had no significant effect on accounting performance, whereas professionalism—particularly professional knowledge and continuous learning—positively and significantly influenced accounting performance at the 0.01 level. In-depth interviews further confirmed that process and output quality, along with professional skills and expertise, were critical factors directly affecting accounting performance. The results demonstrate that continuous professional development is critical for maintaining Revenue Department standards and accounting performance. These insights can guide accounting firms in designing effective training programs and professional development strategies.