THE RELATIONSHIP BETWEEN PROFESSIONAL SKILLS AND MOTIVATION WITH ACCOUNTANTS EFFICIENCY PERFORMANCE OF A STATE ENTERPRISE

Abstract

The objectives of this study are to study the relationship between professional accounting skills and efficiency performance of accounting staffs at a certain state enterprise, as well as study the relationship between work motivation and efficiency performance of accountants at a state enterprise.

            The population in the study, are accountants at a state enterprise, which are classified into two groups; the first group consisted of 197 accountants, and the second group consisted of 61 accounting supervisors. The instrument used in the study was through a questionnaire, and statistical data analysis instruments which used descriptive statistics, consisting of frequency, percentage, mean, standard deviation, and inferential statistics which utilized the Linear Multiple Regression Analysis method.

            The results found that, professional accounting skills, which consisted of intellectual, interpersonal, communication,  human resource management, and organizational management skills, had a direct correlation between the performance of accounting staffs at a state enterprise with a statistical significance of 0.05, The job motivation, which consisted of the job success, respect and acceptance of the work characteristics, responsibilities, job progress, and relationship with colleagues, had a direct correlation between the performance of accounting staffs at a state enterprise with a statistical significance of 0.05. The study also found that accounting staffs at a state enterprise possess professional accounting skills, motivation in their performance, and operational efficiency, at a high level in all aspects which is consistent with the study results of the same high-level supervisors’ opinion on the accounting staff.