Important factors for determining the accounting services fee of accounting offices in Pathum Thani province

Abstract

The objectives of this research are to 1) study the importance of the factors influencing the determination of accounting service rates among accounting offices in Pathum Thani, and 2) compare the significance of these factors across different demographic of accounting offices in Pathum Thani. The population for this study comprises accounting offices located in Pathum Thani Province. Data were collected through a questionnaire administered to accounting office owners or managers. A total of 91 responses were obtained for analysis. Frequency, percentage, mean, and standard deviation were employed for descriptive data analysis. One-way ANOVA and t-tests were utilized to test the research hypotheses. The research results indicate that accounting office prioritize the number of hours spent on accounting as the most significant factor, followed by annual sales, and the volume of accounting transactions. In addition, it was found that accounting offices in Pathum Thani with different demographic gave different importance to the factors of registered capital, business type, annual sales, volume of accounting transaction, and hours spent on accounting at the 0.05 and 0.10 levels of significance.