ACCOUNTING PRACTICE FACTORS AFFECTING THE PERFORMANCE EFFICIENCY OF ACCOUNTING PRACTITIONERS IN COLLEGES UNDER THE OFFICE OF THE COMMISSON VOCATIONAL EDUCATION

Abstract

This research aims to study the factors of accounting performance that affect the work efficiency of accounting personnel in colleges under Office of Vocational Education Commission. The samples were 210 accounting personnel from colleges under Office of Vocational Education Commission. The questionnaire was used as a data collection tool Descriptive statistics including frequency distribution, percentage, mean, and standard deviation were employed to analyze demographic information of the respondents. One-way ANOVA, Pearson correlation coefficient, and multiple regression analysis were used to test the hypotheses.
The findings revealed that, overall, the accounting performance factors of accounting personnel in colleges under Office of Vocational Education Commission were rated at a high level, with the significance level of .05. The hypothesis testing indicated that the job performance factors related to accounting knowledge, training on accounting procedures, understanding of steps in accounting procedures, and information technology relevant to accounting profession showed significant effect towards work efficiency of accounting personnel at the significance level of 0.05. The results can be used by relevant organizations to plan for the development of personnel within their institutions in supporting accountants to work more efficiently.