Relationships between Modern Accounting Knowledge and Accounting Practice Efficiency of Accountant and Supply Officers At Rajamangala University of Technology

Abstract

This research aimed to examine the relationships between modern accounting knowledge management and accounting practice efficiency of accountant and supply officers at Rajamangala University of technology. Questionnaires were used as a tool for collecting data from 276 accountant and supply officers at Rajamangala University of technology. The collected information from 73 days. The statistics used for analyzing the collected data were multiple correlation analysis and multiple regression analysis. The modern accounting knowledge management was defined as the independent variable that has relationships and accounting practice efficiency. The results showed that modern accounting knowledge management accounting knowledge planning, accounting knowledge collection, accounting knowledge sharing, and accounting knowledge application. This is based on four indicators that correlate with practice efficiency significantly. In particular, accounting knowledge planning, accounting knowledge collection and accounting knowledge application significantly.