Effect’s of Organizational Accounting Competency on The Quality of Financial Statement Preparation of Higher Education lnstitutions in Thailand
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Abstract
The organizational accounting competency is competency or accounting skill in order to work in an organization to successfully and achieve the corporate objectives. An important to prepare the financial statements that comply with accounting standards. The objective of this research was to test the impact of organizational accounting competency on the quality of financial statement. This study was a quantitative research. Data were gathered from 71 directors in higher education institutions. Multiple correlation analysis and multiple regression analysis were used as statistical techniques. The results revealed that the roles and responsibilities of accounting work, accounting policies, accounting processes, new accounting errors, and solutions of organizational accounting competency related and positively affected quality of financial statement preparation. The results of this research indicated that higher education institutions should encourage finance directors to focus on building the organization's accounting competencies. To increase knowledge of accounting skills, expertise in good corporate governance, set up an accounting system and verify the accuracy of the accounting information.
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