The accounting knowledge and skills influencing the efficiency of accounting practices of local administrative organizations in the eastern region

Abstract

This study aimed to examine accounting professional knowledge and accounting professional skills that affect the accounting efficiency of local administrative organizations in the Eastern region. The population used in the study consisted of accountants of local administrative organizations in seven Eastern provinces, namely: Prachinburi, Trat, Chonburi, Chachoengsao, Rayong, Chanthaburi, and Sa Kaeo, totaling 537 individuals. The sample group used in the study comprised 230 accountants from local administrative organizations (financial and accounting academics and financial and accounting officers) in the Eastern region. Data were collected via questionnaires and analyzed using statistical methods. The results indicated that accounting professional knowledge in accounting, organizational and business accounting, and information technology had a significant positive direct effect on accounting efficiency in terms of timeliness at a 0.05 statistical significance level. Accounting professional knowledge in organizational and business accounting and information technology had a significant positive direct effect on accounting efficiency regarding work quality, work quantity, timeliness, and cost, at 0.01 and 0.05 statistical significance levels. Accounting professional skills in leadership influenced accounting efficiency in terms of work quality, while accounting professional skills in communication and collaboration with others had a significant positive direct effect on accounting efficiency in terms of work quality, work quantity, timeliness, and cost at the 0.01 statistical significance level.