Public Accountant Professional Skills and Competency Development Affecting the Quality of Accounting Information in Provincial Treasury Disbursement Units Under the Royal Thai Army

Abstract

This research aimed (1) to examine the professional skills of public sector accountants that influence the quality of accounting information in provincial treasury disbursement units under the Royal Thai Army, and (2) to explore competency development methods that affect the quality of accounting information in these units. This quantitative study involved a population of 212 accounting officers from provincial treasury disbursement units under the Royal Thai Army, from which a sample of 139 respondents was selected. Data were collected using a structured questionnaire. Descriptive statistics, including frequency, mean, and standard deviation, were employed in the analysis, along with inferential statistics such as multiple regression analysis to test the hypotheses regarding the relationships between the studied variables. The research found that (1) accounting professional skills, particularly a positive attitude towards responsibility, had the strongest positive influence on the quality of governmental accounting information across all dimensions, including accuracy, completeness, timeliness, verifiability, and utility (statistically significant), and (2) skill development in teamwork had the highest positive influence on the quality of accounting information in all dimensions, including accuracy, completeness, timeliness, verifiability, and utility (statistically significant).