Factors Affecting the Success of Work Performance of Accountants in the 4th Army Area (41st-46th Military Districts)
Keywords:
Accounting Professional competency, performance of accountants, Accountant, 4th Army AreaAbstract
This research aimed to (1) study the professional accounting competencies of accountants in the 4th Army Area (41st–46th Military District), (2) examine the success of their work performance, and (3) investigate factors that affecting success of their work performance. Data were collected by using a multiple-choice questionnaire from sample group consisted of 90 personnel who working in finance and accounting within the 4th Army Area (41st–46th Military District) and analyzed by using mean, standard deviation, Pearson’s correlation coefficient, and regression analysis. The research results revealed that: (1) the overall professional accounting competency of accountants was at the highest level. Ranked from highest to lowest, professional ethics, professional knowledge and abilities, and professional skills. (2) Work performance success of the accountants was at a high level. Ranked from highest to lowest, goals achievement, standards and credibility, work processes accomplishment, and satisfaction of the finance and accounting division. (3) The professional accounting knowledge and abilities factor had influence on work performance success at 0.05 a statistically significant level. These factors could predict 74.20% of the variance in work performance success.
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