PERFORMANCE STANDARDS AND QUALIFICATIONS OF PROFESSIONAL ACCOUNTANTS AFFECTIONG THE PERFORMANCE OF SMALL AND MEDIUM -SIZED BUSINESS IN BANGKOK

Abstract

The objectives of the study were as follows: 1. To study the performance standard factors affecting the performance of small and medium-sized businesses 2. To study the qualification of professional accountants affecting the performance of small and medium-sized businesses in Bangkok. The sample group includes 400 accountants working in small and medium-sized business organizations in Bangkok using questionnaires as a tool. The statistics used in the analysis were frequency, percentage, mean, standard deviation and multiple regression analysis.

            The results of the study found that Standards for the practice of accountants who perform their duties. Qualifications of professional accountants in SMEs in Bangkok Overall, it is at a high level, the overall performance was at a moderate level. Qualifications of a professional accountant Responsibility for assigned tasks The courage to introduce new ideas and methods. Honesty and ethics in the accounting profession, in the aspect of continuous self-improvement, positively affects the performance of small and medium-sized businesses in Bangkok with a statistically significant level of 0.01 (Sig. =0.000)