Accountants’ Knowledge and Competency and Their Understanding of Public Sector Accounting Standards Affecting Accounting Performance of Office of the Attorney General

Main Article Content

Jittima Khamdam
Supit Ritkaew
Somnuk Aujirapongpan

Abstract

The objectives of this research were to study the relationship between accountants’ knowledge and competency and accounting performance of Office of the Attorney General, and to study accountants’ understanding of public sector accounting standards and accounting performance of Office of the Attorney General. The sample of this study was 150 accountants of Office of the Attorney General. The questionnaire was used as the research instrument to collect data. Data were analyzed using statistics including One-way ANOVA and Pearson's correlation. The results of this research indicated that: 1) Accountants’ knowledge and competency was positively related to the overall accounting performance. When individual aspects were considered, knowledge, professional skills, code of ethics, and work experience were positively related to accounting performance in terms of timeliness, accuracy, completeness, and reliability; 2) The sample’s level of understanding of government accounting standards was at a high level (48.67%), moderate level (28.00%), low level (15.33%) and the highest level (8.00%), resulting in the different efficiency of accounting on timeliness and completeness.

Article Details

How to Cite
Khamdam, J., Ritkaew, S., & Aujirapongpan, S. (2019). Accountants’ Knowledge and Competency and Their Understanding of Public Sector Accounting Standards Affecting Accounting Performance of Office of the Attorney General. Executive Journal, 39(2), 52–65. Retrieved from https://so01.tci-thaijo.org/index.php/executivejournal/article/view/216356
Section
Research Articles

References

Areerath, V. (2004). Khwām phrō̜m khō̜ng phanakngān bō̜risat kān bin Thai čhamkat (Mahāchon) nai kān yāi thīthamkān čhāk thāʻākātsayān sākon krung thēp (dō̜n mư̄ang) pai sū thāʻākātsayān sākon suwannaphūm [Readiness of Thai Airways International Public Company Limited personnel migration from Bangkok International Airport (Donmueng) Office to Suvarnabhumi International Airport] (Master thesis’s, Kasetsart University).

Chaophanit, P. (2006). Phonkrathop khō̜ng khwāmrū khwāmsāmāt khō̜ng nak banchī læ kānkam kap dūlǣ kitčhakān thī dī thī mī tō̜ khwām nā chư̄athư̄ nai kān pœ̄tphœ̄i khō̜mūn nai rāingān thāng kānngœ̄n khō̜ng bō̜risat čhotthabīan nai Talāt Laksap hǣng Prathēt Thai [The effects of capabilities of accountants and good business supervision on reliability in disclosing information in financial report of listed companies in Thai Stock Exchange] (Master thesis’s, Mahasarakham University).

Chuadsuwan, K. (2013). Kānsưksā patčhai thī song phon tō̜ prasitthiphāp nai kān patibat ngān khō̜ng bukkhalākō̜n sathāban khō̜mphiutœ̄ Mahāwitthayālai Rāmkhamhǣng [A study of factors affecting work performance efficiency of personnel at the computer institute Ramkhamhaeng University] (Research paper’s). Bangkok: Ramkhamhaeng University.

Federation of Accounting Professions under The Royal Patronage of His Majesty The King. (2010). Chanyāban khō̜ng phū prakō̜p wichāchīp banchī kān banchī Phō̜.Sō̜. sō̜ngphanhārō̜ihāsipsām [Ethics of professional accountants, 2010]. Retrieved December 2, 2018, from http://www.fap.or.th/upload/9414/6rg9PLtr2S.pdf

Federation of Accounting Professions under The Royal Patronage of His Mafesty The King. (2018). Chanyāban khō̜ng phū prakō̜p wichāchīp banchī kān banchī Phō̜.Sō̜. sō̜ngphanhārō̜ihāsipsām [Ethics of professional accountants, 2018]. Retrieved December 2, 2018, from http://www.tfac.or.th/upload/9414/5HnUcQr4Rn.PDF

Jantana, S. (2013). Khwāmsamphan rawāng khwāmrū thāng banchī kap khwāmsamret nai kānthamngān khō̜ng nak banchī sahakō̜n kān kasēt nai phāk tawanʻō̜k chīang nư̄a tō̜n bon [The relationship between accounting knowledge and job success of accounting in Agricultural Cooperative of Upper Northeastern] (Master thesis’s, Mahasarakham University).

Khongmaitree, N. (2014). Khwāmsamphan rawāng khwāmrapphitchō̜p thāngkān banchī kap prasitthiphāp kān patibat ngān khō̜ng nak banchī ʻongkō̜n pokkhrō̜ng sūan thō̜ngthin nai čhangwat kān sin [The relationship between accounting responsibility and job efficiency of accountants in Local Government Organization, Kalasin Province] (Master thesis’s, Mahasarakham University).

Laksana, S. (2000). Kānphatthanā prasitthiphāp nai kānthamngān (Phim khrang thi 2) [Efficiency development (2nd ed.).] Bangkok: Faculty of Management, Suan Sunandha Rajabhat University.

Office of The Attorney General. (2010). Prawat khwāmpenmā [The history]. Retrieved December 1, 2018, from http://www.ago.go.th/history.php

Office of The Attorney General. (2015). Māttrathān kānčhat tham banchī phāk rat [Government accounting standards]. Retrieved December 10, 2018, from http://www.ogad.ago.go.th/store/images/document/account/balance_55/v267.pdf

Onwan, C. (2010). Khwāmrū khwāmkhaočhai læ thatsanakhati thī mī phon tō̜ nǣonōm phrưttikam kān sư̄ sinkhā thī mī chalāk khābō̜n khō̜ng phūbō̜riphōk nai khēt Krung Thēp Mahā Nakhō̜n [Cognition and attitude affecting consumers’ buying behavior trend on carbon label products in Bangkok Metropolitan Area] (Master thesis’s, Srinakharinwirot University).

Thanartna, K. (2005). Khwāmsamphan rawāng čhanyāban wichāchīp læ prasitthiphāp kānthamngān khō̜ng nak banchī thurakit SMEs nai khēt phāk tawanʻō̜k chīang nư̄a [The relationships between professional ethics and job efficiency of accountants of SMEs in the northeastern region of thailand] (Master thesis’s, Mahasarakham University).

Wirasathawanit, C. (2005). International Education Standards (IES). Association of Certified Accountant and Auditors of Thailand, 1(4), 1.