จำนวน Repository ( 14 )

คุณภาพชีวิตของผู้ประกอบวิชาชีพบัญชีในเขตกรุงเทพมหานครและปริมณฑล
คุณภาพชีวิตของผู้ประกอบวิชาชีพบัญชีในเขตกรุงเทพมหานครและปริมณฑล

This research aims to study the level of quality of work life of the accountants. As well as to ecplore the opinions of the accountants concerning the quality of work life. The respondents in the study varied in terms of sex ages level of education work experience marital status salary work position. Moreover the data were collected from a sample of 200 accountants who work in Bangkok and Metropolitans and tested by using related statistics such as percent mean t-test and F-test (One way ANOVA). lt was found that most of accountants perceive that the level of importance of quality of work life is moderate. Furthermore the majority of the officers agree that collaboration and interpersonal relationship with colleagues are the most important factors followed by social integration human resource development a balance between work life and family life structure of organization leadership of top executives career path and work stability safe environment improvement of work life and sufficient and fair compensation.

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ระดับการเตรียมความพร้อมด้านสมรรถนะนักบัญชีไทย ความสามารถในการปรับตัว และความสำเร็จในวิชาชีพบัญชีหลังเข้าสู่ประชาคมเศรษฐกิจอาเซียน
ระดับการเตรียมความพร้อมด้านสมรรถนะนักบัญชีไทย ความสามารถในการปรับตัว และความสำเร็จในวิชาชีพบัญชีหลังเข้าสู่ประชาคมเศรษฐกิจอาเซียน

This research aimed to study 1) the preparation level of Thai Accountant Competencies and adaptation capabilities; and 2) Factor affecting on success in accounting profession after The Asian Economic Community. The samples consisted of 400 accountant which implement in many businesses. Data collected by using online questionnaire and employed convenience Sampling. Descriptive Statistics were used such as percentage Mean ( X ) S.D. and ranking. Pearson Correlation and Multiple Regression Analysis were also employed to analyze data. The finding results explained that most of antecedents were female finished bachelor degree of accounting and has experiences average equal 7.51 years (S.D. = 6.723). In their views They thought that accountants preparation level competencies especially improvement of knowledge and skills of professional accountant were rather than fair well ( X = 3.9129; S.D. = 0.44034) as same as adaptation capabilities ( X = 3.79; S.D. = 0.46631). Pearson Correlation was between 0.381 – 0.739 at the significance level α < 0.01. This findings also explained that the preparation level of Thai Accountant Competencies accounting experience attitude of implement accounting and adaptation capabilities have positive significance level at confidence level 99 percent (α < 0.01).

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The influence of work motivation and self-development towards work efficiency  of the accountants working for the companies registered in the stock exchange of Thailand
The influence of work motivation and self-development towards work efficiency of the accountants working for the companies registered in the stock exchange of Thailand

The research was aimed at studying 1) work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand 2) the influence of work motivation and self-development towards work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand and 3) guidelines for improving work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand. The questionnaires were constructed as a research tool with content validity and reliability for collecting information from 997 accountants working for the companies registered in the Stock Exchange of Thailand. The data was statistically analyzed by SPSS version 16.0 and AMOS version 6.0 with frequency distribution percentage arithmetic mean standard deviation and structural equation model analysis: SEM. The research findings indicated that the accountants in the sample group had maintenance and motivator factors in their work motivation at high level (  =3.56) and they also had professional emotional and physical development in their self-development at high level while their social development was at moderate level. Totally it said the self-development was at high level (  =3.60) and the work efficiency was 60.31%. The urgent guidelines for improving work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand were setting more appropriate working environment such as temperature brightness smell noise cleanliness safety furniture and office supplies. Furthermore the influence of maintenance and motivator factors in the work motivation and self-development had casual relationship with work efficiency of the accountants working for the companies registered in the Stock Exchange of Thailand at a statistical significance of the 0.05 and had ability to predict at good level and acceptably because the square multiple orrelation was 87.6% which its acceptance was 40% up presented by structural equation model analysis: SEM as follow: SeD = 0.070 MaF + 0.723* MoF; R2 = 0.528 WE = 0.340* MaF + 0.746* MoF+ 0.450* SeD; R2 = 0.876

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ปัจจัยที่มีอทิ ธิพลต่อปริมาณงานสอบบัญชีและคุณภาพงานสอบบัญชีของผู้สอบบัญชีไทย
ปัจจัยที่มีอทิ ธิพลต่อปริมาณงานสอบบัญชีและคุณภาพงานสอบบัญชีของผู้สอบบัญชีไทย

The research aims to study the factors affecting on volume and audit quality of Thai auditor by using empirical research. The population and sample in the research are the CPAs in Bangkok. The research tool are questionnaire with completed response totaling 157 units constituting 21.48% of response rate. The results show that factor that has positive affect with volume of auditing is type of audit office (t = 8.340***) and control variable is experience in auditing task (t = 3.399***) at significant level (α) < 0.001 ; whilst the factors that have negative affect with audit quality are competitive condition in auditing market (t = -2.420*) and volume of auditing tasks (t = -2.227*) at significant level (α) < 0.05. And the characteristics of auditors has a positive effect on audit quality (t = 11.964***) at significant level (α) < 0.001

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