Professional Accounting Skills Affecting Performance of Accountants in Small and Medium Enterprises

Abstract

The purpose of this research was to study the accounting professional skills affecting efficiency performance of accountants in small and medium enterprises. The sample group consisted of 200 accountants in SMEs located in Bangkok and selected using purposive sampling method. The instrument used for data collection was a questionnaire. The statistics used in the data analysis were frequency, percentage, mean and standard deviation, including inferential statistics consist of a t-Test, One-way ANOVA and Multiple regression. The results of the study found that the overall accounting professional skills of accountants in SMEs located in Bangkok were at the highest level as well as the overall efficiency performance of accountant in SMEs located in Bangkok was at a high level. In addition, differences in gender, age, and experience of accountants affected the efficiency performance of accountants differently. While differences in education level and average monthly income did not affect the performance of SMEs accountants in Bangkok differently. Moreover, the accounting professional skills that affected efficiency performance of accountants in SMEs were professional in skills, knowledge and ethics which professional skills had the greatest influence, followed by professional in knowledge and ethics with statistically significant level at .05.

Keywords— Performance, Professional accounting skills, Small and medium enterprises