The Accounting Skills and Work Motivation on Successful Performance of Accountants in Public Sector Organizations

Abstract

This research aims (1) to study the accounting skills that affect the successful performance of accountants in public sector organizations, and (2) to study work motivation that affects the successful performance of accountants in public sector organizations. This study employed a quantitative research design, using a questionnaire to collect data from a sample of 388 accountants working in public sector organizations. Data were analyzed using descriptive statistics, including percentage, mean, and standard deviation, as well as inferential statistics such as correlation coefficients and multiple regression analysis. The study found that (1) overall accounting skills had a statistically significant positive effect on the successful performance of accountants in public sector organizations. However, certain accounting skills, such as practical academic skills and job-related competencies, were negatively associated with job performance in terms of achieving performance targets. (2) Overall work motivation had a statistically significant positive effect on the successful performance of accountants in public sector organizations. However, certain aspects of work motivation, such as career advancement, were negatively associated with job performance in terms of achieving performance targets.