The Influence of Accounting Professional Skills, Work Motivation and Work Environment on The Quality of Financial Reports of Small and Medium-Sized Enterprises (SMEs) in Bangkok and Its Vicinity

Abstract

This study aimed to 1) study the influence of accounting professional skills on the quality of financial reports of small and medium-sized enterprises (SMEs) in Bangkok and its vicinity 2) study the influence of work motivation on the quality of financial reports of small and medium-sized enterprises (SMEs) in Bangkok and its vicinity and 3) study the influence of work environment on the quality of financial reports of small and medium-sized enterprises (SMEs) in Bangkok and its vicinity. The sample group consisted of 400 SMEs accountants in Bangkok and its vicinity. Data was collected through an online questionnaire (Google Forms). Data were collected through questionnaires. and the obtained data were analyzed statistically, including frequency, percentage, mean, standard deviation, correlation coefficient analysis, and multiple regression analysis. The research results found that the respondents had opinions about accounting professional skills. Overall, the opinions were at the highest level (x̅ = 4.27). There were opinions about work motivation overall at the highest level (x̅ = 4.26). There were opinions about the work environment overall at the highest level (x̅ = 4.26). There were opinions about the quality of financial reports overall at the highest level (x̅ = 4.30). The results of the hypothesis testing found that accounting professional skills Work motivation and work environment affect the quality of financial reports in terms of understandability, relevance to decision-making, and reliability. The comparison was statistically significant at the 0.05 level. The results of this study can be used as a guideline for developing personnel components within the organization. To improve the quality of SMEs' financial reports and promote their competitiveness.