The Influences of Accountants’ Potential Performance on Their Working Process: Government Savings Bank, Northeast, Thailand
Authors: Prateep Wajeetongratana
The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses.
The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.
Digital Object Identifier (DOI): doi.org/10.5281/zenodo.1093820Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 1052
 Bank of Thailand. Public relation information. 2012. www.bot.or.th/Thai/pages.
 Government Savings Bank. Annual report of 2012. www.gsb.or.th/annual report.php.
 P. Tacharin. "Path from strategy to practice: Balance Scorecard and Performance Indicator,” Bangkok: Chulalongkorn Printing. 2004.
 C. Veerasatavanich. International Education Standard (IES). Accounting Professtional. January issue. 2005.
 T. Yamane, "Statistics: An introductory analysis,” 3rd edition, 1973, New York, Harper and Row.
 A. Kumdee. "Potential Performance of General Administrative Official,” Khon-Kan University. 2010.
 S. Sukontapatipak. "Factors of Success for Insurance Employees,” Insurance Journal. Special issue. 2006.