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

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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.

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References

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