Relationships Between Accounting Performance Efficiency and Financial Reporting Quality of Local Government Organizations in Nakhon Phanom, Mukdahan and Sakon Nakhon Provinces
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Abstract
This research aimed to study the relationship between accounting practice efficiency and the quality of financial reporting among local government organizations in Nakhon Phanom, Mukdahan, and Sakon Nakhon Provinces. The target group consisted of 163 accounting executives from local government organizations, selected through purposive sampling based on their direct responsibility for accounting and financial reporting. Data were collected using a validated five-point Likert-scale questionnaire, which underwent content validity and reliability checks before actual data collection. Descriptive statistics such as percentage, mean, and standard deviation and inferential statistics such as correlation and multiple regression analysis were used for data analysis. The results revealed that all dimensions of accounting practice efficiency had a significant positive relationship with and positive effect on financial reporting quality. Specifically, recording enhanced the completeness and accuracy of initial financial data; classifying facilitated the systematic categorization of financial transactions; summarizing improved the timeliness and efficiency of financial statement preparation; and analyzing and interpreting enhanced the reliability and usefulness of financial information for planning and strategic decision-making. Organizations with higher accounting efficiency produced more accurate, transparent, and verifiable financial reports, leading to improved budget management and contributing to sustainable local governance.
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