The Use of Accounting Data by Accountants in the Eastern Special Development Zone, EEC

Abstract

The research on “The Use of Accounting data by Accountants in the Eastern Special Development Zone, EEC, had three objectives: 1) To study the level of preparation of managerial accounting information of accountants in the Eastern Special Development Zone (EEC) 2) To study the level of competence in the preparation of managerial accounting information of accountants in the Eastern Special Development Zone (EEC) and 3) To study the relationship between general information of executive accountants and the preparation of managerial accounting information and the capacity of accounting information management of accountants in the Special Development Region (EEC). The research was quantitative research and the sample size was calculated with the Taro Yamane sample with the error of 0.05. The sample group consisted of 395 accountants In the Special Economic Zone (EEC), and 6 accounting experts from the Accounting Council were interviewed. Following were the results of the study: 1) The average level of the executive accountants’ preparation of managerial accountant in all items of 5 job duties was 2.61 (medium level) 2) The average level of executive accountants’ competence on preparing all items of management accountant was 2.58 (low level) and 3) If an accountant developed the preparation of managerial accounting information only the maximum of 1 unit of financial statement analysis, this would increase the competence of the managerial account information to a maximum of 0.343 units, and this was much more than any other information preparation.