Competency and Motivation Affecting Work Efficiency of Finance and Accounting Practitioners of Vocational Education in the Eastern Region and Bangkok Metropolis

Abstract

The objectives of this research were 1) to study about knowledge and abilities to perform tasks, 2) to study about job motivations, and 3) to study about knowledge, abilities and motivation affecting the performance efficiency of finance and accounting practitioners in vocational colleges in the eastern region and Bangkok Metropolis. This was a quantitative research. The research population was 196 accountants working in finance and accounting in vocational colleges in the eastern region and Bangkok Metropolis. The research instrument was a 5-point rating scale questionnaire. The statistics used in this research were divided into two parts: a descriptive statistics, including frequency, percentage, mean and standard deviation, and an inferential statistics for multiple regression analysis.
The results of the study revealed that 1) the majority of the finance and accounting practitioners in vocational colleges in the eastern region and Bangkok Metropolis were female, aged 36-40 years, holding a Bachelor Degree and having a work experience between 11-15 years, with an income between 20,001-25,000 Baht a month. 2) The results of testing hypothesis about knowledge and abilities factors that affected the performance efficiency of finance and accounting practitioners in vocational colleges in the eastern region and Bangkok Metropolis showed that there were three factors, which were factors about the performance affecting the performance efficiency at a highest level in the same direction, followed by accounting professional skills and knowledge, which resulted in the same direction as the performance efficiency. And the results of testing hypothesis about job motivations affecting the performance efficiency of finance and accounting practitioners disclosed that there were three factors: the job characteristics affecting the performance efficiency at a highest level in the same direction, followed by the relationship with co-workers and achievements in the workplace which resulted in the same direction as the performance efficiency.