A Casual Relationship Model of Accountants’ Knowledge and Skills Affecting Quality of Financial Report
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Published:
Dec 5, 2019
Keywords:
Accountant Knowledge and Skills of Accountants Quality of Financial Report
Main Article Content
Abstract
The purpose of the study is to study a causal relationship model of the accountants’ knowledge and skills that affect the quality of financial reporting. The research samples were 292 accountants in registered business in Bangkok. Questionnaires were used as a tool in research. Data was analysed by SPSS and AMOS program. Independent variables are the knowledge and skills of accountants. Dependent variable is quality of financial report. The results of the study showed that the model obtained from the study associated with the assumption from literature review by adjusting the error variables (e) until associated with assumption from literature review. The model obtained from the study indicated that p-value was at 0.333, CMIN/df = 1.071, RMSEA = 0.016, and CFI = 0.997 associating with the assumption. These results suggested that the knowledge and skills of accountants effect the quality of financial reporting.
Article Details
How to Cite
Techatanaset, P. (2019). A Casual Relationship Model of Accountants’ Knowledge and Skills Affecting Quality of Financial Report. Parichart Journal, 32(2), 147–155. Retrieved from https://so05.tci-thaijo.org/index.php/parichartjournal/article/view/140646
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Research Articles
References
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[4] Chantapong, S., & Wongpirom, T. (2018). Where is Thailand and how to create skills in the 21st century?. Retrieved on January 30, 2018, from www.bangkokbiznews.com/blog/detail/643773. (In Thai)
[5] Meemak, T., & Boonsawrt, R. (2015). Job environments and accountants, competency that affect the quality of financial reports of the small and medium enterprises (SMEs) in Nakhon Ratchasima Province. Journal of Business Administration, 21(1), 127-140. (In Thai)
[6] Thongkarb, M, (n.d.). Professional skill measurement of accountants in the Navanakorn Industrial. Zone of Pathum Thani Province. North Bangkok University. Retrieved January 31, 2018, from www.northbkk.ac.th. (In Thai)
[7] Sitdhirak, T. (2014). The effect of accountant’s competency on financial reporting quality an empirical study of accountants in Thailand. Communities in PSU Knowledge Bank. Retrieved on January 30, 2018,
from http://kb.psu.ac.th/psukb/bitstream/2010/9710/1/391401.pdf (In Thai)
[8] Federation of Accounting Profession: FAP. (2005). International education standards for professional accountants: IES. Retrieved February 1, 2018, from http://www.fap.or.th/Article /Detail/66980. (In Thai)
[9] Kasim, E. Y. (2015). Effect of government accountants competency and implementation of internal control to the quality of government financial reporting. International Journal of Business. Economics and Law, 8(1).
[10] Hongpong, N., & Channgam, J. (2017). Effects of professional skills on the quality of financial reporting of bookkeeper in Bangkok and Nonthaburi. In The 7th University Social Engagement as a Driving Force for Thailand 4.0. 788-801. July 6-7, 2017, Nakhon Ratchasima Rajabhat University. (In Thai)
[11] Department of Business Development. (2018). Provincial business information. Retrieved on February 22, 2018, from http://www.dbd.go.th/more_news.php?cid=71 (In Thai)
[12] Vanichbuncha, K (2014). Structural equation model (SEM) with AMOS. Bangkok: Chulalongkorn University. (In Thai)
[13] Songsraboon, R. (2018).Structural Equation Modeling for Prediction.Silpakorn University Journal, 38(1),185-205. (In Thai)
[14] Office of the Higher Education Commission: OHEC. (2010). ประกาศกระทรวงศึกษาธิการ เรื่อง มาตรฐานคุณวุฒิระดับปริญญาตรี สาขาวิชาการบัญชี พ.ศ.2553 (มคอ.1). Retrieved on February 2, 2018, from: http://www.mua.go.th/users/tqf-hed/news/news6.php. (In Thai)
[15] Federation of Accounting Profession: FAP. (2015). International education standards for professional accountants: IES. (Volume 2015) Retrieved February 2, 2018, from http://www.fap.or.th/Article/Detail/66980. (In Thai)
[16] Federation of Accounting Profession: FAP. (2015). The guide explains the conceptual framework for financial reporting. Retrieved February 1, 2018, from http://www.fap.or.th/Article/Detail/ 67456. (In Thai)
[17] Vanichbuncha, K. (2017). Statistics for research. Bangkok: Chulalongkorn University.
(In Thai)
[18] Silpjaru, T. (2017). Research and analysis of statistical data with SPSS and AMOS. Bangkok: Business Publishing R & D. (In Thai)
[19] Panayides, P. (2013). Coefficient alpha: interpret with caution. Europe’s Journal of Psychology, 9(4), 687-696.