Competence of Accounting Professions Affecting the Quality of Financial Reports of Juristic Registration Establishments in Udonthani Province

Abstract

The purpose of this research was to study the competence of accounting professions affecting the quality of financial reports of juristic registration establishments in Udonthani Province. A study of the sample group are head of accounting department of juristic registered establishment in Udon- thani Province Therefore, the relevant literature was reviewed. Data were collected by survey through questionnaires, all 363 sets of complete responses were obtained. The statistics used in the analysis were mean, Standard deviation and stepwise Multiple Regressing Analysis. The results of the research were as follows: Competencies in Accounting Professions in 6 skills as follows: Organizational management, Personal skills, Skills in using technology in the digital age, Interaction and communication skills, Professional knowledge and operational skills affecting the quality of financial reports of juristic registered establishments in Udon- thani Province. There was a positive correlation (R = 0.797) with financial reporting quality. And jointly forecast the quality of financial reports of juristic registered establishments in Udonthani province. Statistically significant at the 0.01 level with 63.50%. The forecast equation is as follows.

   = 0.388 + 0.247S6 + 0.390S4 + 0.190S7 + 0.121S5 + 0.161S1 + 0.121S3