Factors Influencing Work Performance among Accounting Professionals in Bangkok

Abstract

This research aims to examine the characteristics of accountants, including attitudes, professional skills, professional ethics, and work experience, as well as work motivation factors, including compensation, job security, management policies, and job characteristics, that affect the work performance of accounting professionals in Bangkok.

           This study employs a quantitative research approach, using a questionnaire as the data collection instrument. The sample consists of 400 accountants working in Bangkok, determined using Taro Yamane’s formula at a 95% confidence level. A non-probability sampling method, specifically convenience sampling, was applied. Data were collected through an online questionnaire.

           Data analysis was conducted using both descriptive and inferential statistics. Descriptive statistics included frequency, percentage, mean, and standard deviation. Inferential statistics included Pearson correlation analysis and multiple regression analysis to examine relationships and the influence of variables, with a statistical significance level set at 0.05.

           The findings indicate that accountants’ characteristics, such as work experience, professional skills, and professional ethics, are positively related to their work performance. In addition, work motivation factors, including compensation, organizational recognition, and career advancement opportunities, have a statistically significant positive influence on the work performance of accounting professionals.