FACTORS INFLUENCING KNOWLEDGE AND PERFORMANCE OF ACCOUNTANTS TOWARDS ELECTRONIC FINANCIAL STATEMENT SUBMISSION

Pranee  Tridhoskul

Pranee Tridhoskul Suan Sunandha Rajabhat University, Thailand

Keywords: Electronic financial statements submission, Accountant knowledge, Accountant Performance

Abstract

Abstract—The purpose of this research was to study factors influencing knowledge and performance of accountants including professional knowledge of accounting, professional ethics, and accounting professional skills that influence on the submission of electronic financial statements (DBD e-Filing). The samples used in this study were 200 accountants in Bangkok and its vicinity using a questionnaire as a tool used to collect data. Statistics used in data analysis were frequency, percentage, mean, standard deviation, and multiple regression analysis. The results of the study revealed that the factor of professional knowledge of accounting, professional ethics, and accounting professional skills influenced the delivery of electronic financial statements (DBD e-Filing) information for business, preparation and presentation of financial statements, and accounting information for management with statistical significance at the 0.01 level.