The Influence of Work Performance Competency on the Quality of Financial Reports of Accountants in Thailand

Abstract

This research aimed to analyze the influence of work performance competencies, namely accounting information technology competency, analytical and problem-solving competency, professional accounting knowledge, and professional ethics on the financial reporting quality of accountants in Thailand. A quantitative research design was employed. The sample consisted of 342 certified accountants registered with the Department of Business Development, selected using stratified random sampling. Data were analyzed using descriptive statistics, including frequency, mean, percentage, and standard deviation and inferential statistics through multiple regression analysis with the enter method.

            The results revealed that the overall opinion on work performance competencies was at the highest level (𝑥̅ = 4.24, S.D. = 0.43), while the overall opinion on financial reporting quality was at a high level (𝑥̅ = 4.20, S.D. = 0.49). The hypothesis testing indicated that work performance competencies collectively predicted 56.90% of the variance in financial reporting quality (Adjusted R² = 0.569). Among the dimensions, professional ethics had the strongest positive influence, followed by professional accounting knowledge and accounting information technology competency, whereas analytical and problem-solving competency showed no significant effect. The findings highlight that comprehensive professional competencies, particularly technological skills, professional knowledge, and ethical conduct are crucial determinants for enhancing the financial reporting quality of Thai accountants in alignment with international standards.