The Accounting Profession Skills and Accounting Practice Standards Enhancing the Performance Evaluation of Public Sector Accounting of the Royal Thai Police

Abstract

          This research aims to investigate 1). the impact of professional accounting skills on the public sector’s accounting performance evaluation within the Royal Thai Police and 2). the impact of accounting performance standards on the public sector’s accounting performance evaluation within the Royal Thai Police. The study sample comprised 200 finance and accounting officers from the Royal Thai Police and a quantitative research approach was employed. The primary research tool used was a questionnaire and the data obtained was analyzed using statistical measures such as frequency, percentage, mean, standard deviation, Pearson correlation analysis and multiple regression analysis.
          The findings of this research indicate as follows. 1). Accounting professional skills encompass intellectual skills, practical academic skills, individual skills, interpersonal and communication skills, and organizational skills with a focus on business management. These skills were found to be at a high level among the participants. 2). Accounting performance standards were identified as comprising operational skills in the aspects of expertise, legal practice, cautiousness, and knowledge-based abilities. It was revealed that these skills were also high among participants. Hence, the results suggest that both professional skills and accounting performance standards are positively associated with the accounting performance evaluation of the Royal Thai Police. These results were statistically significant at a 0.05 level of significance.