EFFICIENCY MEASUREMENT OF BOOKKEEPER’S ACCOUNTING PERFORMANCE IN UDONTHANI BUSINESS SECTOR

Abstract

The research under the title of Efficiency Measurement of Bookkeeper’s Accounting Performance in Udonthani Business Sector aimed to 1) The study accounting profesional skill that affect the accounting of accountants.2) to measure the efficiency of bookkeeper’s accounting performance in Udonthani business sector and 3) to compare personnel factors classifying by gender, age, education level, marital status, work experience, salary and types of work office that affect the accounting of accountants. This research was carried out with 316 samples which were obtained by purposive sampling. The samples were bookkeepers in Udonthani business sector. The statistics used for analyzing the data were frequency, percentage, average, standard deviation, t-test (Independent samples) and F-test (One-way ANOVA), Scheffe method.

The findings of this research found that 1) the professional skills of bookkeeper consisted of intellectual skills, academic practice and job duties skills, personal skills, interpersonal and communication skills and organization and business management skills, 2) to measure the efficiency of bookkeeper’s accounting performance in Udonthani business sector revealed that the five professional skills of bookkeeper could be successful in both quantity and quality of work, and it was in ‘much’ level in overall (  = 4.13). And the personal skill was in the highest level of all (  = 4.17). 3) to compare personnel factors classifying by gender, age, education level, marital status, work experience, salary and types of work office demonstrated that the factors in overall and individual aspect by Scheffe method were different and the level of significance is at 0.05 as research hypothesis.