Relationships between Modern Accounting Expertise and Practice Efficiency of Accountant of Local Administration in Northeastern of Thailand

Abstract

This research aimed to examine the relationships between modern accounting expertise and practice efficiency of accountants in local administrative organizations in the Northeast of Thailand. Data was collected through a constructed questionnaire from 328 accountants in the target region. Statistic methods used for data analysis were mean, standard deviation, t-test, F-test (ANOVA and MANOVA), multiple correlation analysis, and multiple regression analysis. The results revealed that the modern accounting expertise as a whole and in separated aspects such as practice, planning, coordinating, and service were found at a “high” level. The practice efficiency as a whole and in separated aspects such as reliable work, successful work on time, and standardized work were also found at a “high” level. In comparison, the accountants of the local administrative organizations with different age, experience, and work positions showed different expertise in modern accounting. The different age resulted in different practice. There was a positive relationship between the modern accounting expertise and practice efficiency among the accountants. This implied that they should develop their modern accounting expertise in terms of practice, academic principles, analysis, and problem-solution based on knowledge and experience. It was also found that in the planning there were guidelines and methods to meet the objectives. In coordinating, they conformed to duties, objectives, and organizational practice standards. In service, they had plenty knowledge and skills as well as techniques to give supervision and to build a database to support the organization missions. This was all aimed to meet practice efficiency and goals of the organizations.