Knowledge and abilities in finance and accounting that affect the efficiency of finance and accounting personnel in Srinakharinwirot University
Keywords:
Financial and accounting knowledge and abilities, Work efficiency, Finance and accounting personnel, Srinakharinwirot UniversityAbstract
This research aimed to investigate the influence of demographic characteristics on the financial and accounting competencies, and the effect of these competencies on the work performance efficiency of finance and accounting personnel at Srinakharinwirot University. The sample consisted of 122 finance and accounting personnel. Data were collected using questionnaires and analyzed using descriptive statistics, difference testing (T-test/ANOVA), and multiple regression analysis. The results showed that overall work performance efficiency was at the “Agree” level (mean = 4.04), with the highest mean score in quality of work, followed by cost, work volume, and time, respectively. Hypothesis testing revealed: Hypothesis 1: Gender was significantly different in opinions regarding academic knowledge in finance and accounting (p < .05). Differing levels of education showed significant differences in opinions regarding competency and understanding in using accounting software, and competency in analyzing and understanding financial statements (p < .05). Hypothesis 2: Gender was significantly different in opinions regarding the quality of financial reports in terms of quality of work and time (p < .05). Additionally, differences in work duration (between the groups with less than 1 year, 1–3 years, and 4–6 years of experience, compared to the group with 10 years or more) were significantly different in opinions regarding the efficiency of finance and accounting work in terms of operating cost (p < .05). Hypothesis 3: Multiple regression analysis found that all three dimensions of financial and accounting competencies (academic knowledge, competency in using accounting software, and competency in analyzing financial statements) did not significantly affect overall work performance efficiency. This finding suggests that factors other than competency, such as motivator factors (achievement, recognition) and hygiene factors (salary, working relationships), may play a crucial role and be the primary influence in developing the work performance efficiency of finance and accounting personnel in the university.
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บทความที่ได้รับตีพิมพ์เป็นลิขสิทธิ์ของวารสาร..... depend on policy
