ผลกระทบของสมรรถนะของผู้ทำบัญชีตามหลักมาตรฐานการศึกษาระหว่างประเทศและการบริหารความเสี่ยงที่มีต่อคุณภาพรายงานทางการเงินของวิสาหกิจขนาดกลางและขนาดย่อมในจังหวัดสงขลา

Abstract

This study aims (1) to study the level of competencies of accountants based on international education standards of Small and Medium Enterprises in Songkhla (2) to study the level of risk management of accountants of Small and Medium Enterprises in Songkhla (3) to study the effect of competencies of accountants based on international education standards on financial reporting quality of Small and Medium Enterprises in Songkhla and (4) to study the effect of risk management of accountants on financial reporting quality of Small and Medium Enterprises in Songkhla. The sample consists of 383 accountants in Small and Medium Enterprises. Questionnaires are used to collect data. As the result, competencies of accountants based on international education standards and risk management are high level. Moreover, the effect of knowledge, technical competences, professional skills, professional values and attitudes, objective setting, risk assessment and risk management have impact on financial reporting quality of Small and Medium Enterprises in Songkhla province excepting risk identification, monitoring, evaluating and reporting no impact on financial reporting quality.