ผลกระทบของความรู้ความสามารถและสมรรถนะหลักของนักบัญชีที่มีต่อประสิทธิภาพในการจัดทำรายงานทางการเงิน : กรณีศึกษานักบัญชีในกรมสรรพสามิต

Abstract

This study aims (1) to study the level of Knowledge and core competency of Accountants in the Excise Department (2) to study the effect of Knowledge and core competency of Accountants on Financial Reporting Efficiency. The sample is 347 Accountants in the Excise Department. Questionnaires are used to collect data and multiple regression analysis is used to test the hypotheses of this study. As the result, Knowledge and core competency of Accountants on Financial Reporting Efficiency are high level. Moreover, the effect of Knowledge and core competency of Accountants on Financial Reporting Efficiency consist of using a Knowledge professional standards, Knowledge and expertise more consistently, knowledge of the profession, and ethics have impact on financial reporting efficiency of the accountants in the Excise Department, excepting professionals with sufficient capacity, professionals with determination and perseverance, aimed at achievement, team work, and good service no impact on Financial Reporting Efficiency.