The Relationship between Accounting Services Innovation and the Performance of Accounting Offices in Phuket Province

Abstract

          The purposes of this research were to study the relationship between innovation in accounting service and the operating results of accounting firms in Phuket. There were 89 samples by using Simple Random Sampling with Lottery method. The questionnaire was used as a material for data collection. The data were analyzed by using statistics: 1) Descriptive Statistics such as frequency, percentage, mean and standard deviation and 2) Inferential statistics such as the Pearson correlation coefficient analysis. The research results were as follows: 1) Opinion on innovation in accounting service of accounting firms found that the samples had a high level at overall of opinion on innovation in accounting service of accounting firms when considering each aspect by descending order of means such as Access, Technical quality, Physical characteristics, and Interpersonal, respectively, 2) Opinions on the operating results of accounting firms in Phuket found that the samples had a high level at overall of opinion on the operating result of accounting firms in Phuket when considering each aspect by descending order of means such as Internal processes, Learning and development, Customer and Finance, respectively, 3) The relationship between innovation in accounting service and the operating results of accounting firms in Phuket found that the innovation in accounting service was related to the operating results of accounting firms in Phuket with the statistical significance at the .01 level (Sig. <0.01) of all aspects. This showed that innovation in accounting service correlated positively with the operating results of accounting firms in Phuket in the same direction of relationships from medium level to high level for the range of relationships from 0.533-0.826.