Characteristics and Performance of Public Accountants on Financial Reporting Quality of Local Government Organization in Southern Thailand

Abstract

The purpose of this research is 1) To study the relationship between characteristics of government accountants and the quality of financial reports of local administrative organizations in the southern region of Thailand. and 2) To study the relationship between the performance of public sector accountants and the quality of financial reports of local administrative organizations in the southern region of Thailand. The sample group used in Personnel responsible for preparing government accounts of local government organizations was 300 people. Collect data using questionnaires. Use data analysis by frequency, percentage, mean, standard deviation and multiple regression analysis.

          The study’s result found that 1) Features of public sector accountants affect the quality of financial reports understanding in relation to decision-making reliability comparative aspect of local government organizations in the southern region of Thailand statistically significant at the 0.05 level. And 2) Performance of public sector accountants affect the quality of financial reports understanding in relation to decision-making reliability Comparative aspect of local government organizations in the southern region of Thailand statistically significant at the 0.05 level.