Factors Affecting Work Efficiency of Accountants at Specialized Financial Institutions

Abstract

The objective of this study was to study the factors affecting workefficiency of accountants at Specialized Financial Institutions. The Specialized
Financial Institutions include Government Savings Bank, Bank for Agriculture andAgricultural Cooperatives, Government Housing Bank and Islamic Bank of Thailand.Two hundred and thirty accountants were selected from 4 Specialized FinancialInstitutions as samples. Questionnaire were used for data collecting. Descriptivestatistic, percentage, mean and standard deviation was used for data explanationwhile inferential statistic, T – Test, F – Test, Pearson correlation coefficient andMultiple regression analysis was used for hypothesis testing.The hypothesis results based on the Pearson’s correlation coefficient
indicated that the factors were correlated with the work efficiency at statisticallysignificant of 0.01 and the personal characteristic, the education and marital statuslead to different in the working efficiency at significance level of 0.05. The results ofhypothesis indicated that the factors affecting work efficiency of accountants atSpecialized Financial Institutions were ranked as followed, 1) Ethics and Moral 2)Numerical Analysis 3) Interpersonal Skills 4) Knowledge and 5) Organizationalcharacteristics. This result was statistically significant at 0.05 level and the resultshow that Cognitive Skills are not affect on work efficiency of accountants at Specialized Financial Institutions.