COMPONENTS OF A QUALITY ACCOUNTING FIRM: A CASE STUDY OF KAEW CHIRAPHAT OFFICE UBON RATCHATHANI PROVINCE

Abstract

The objectives of this research included: 1) to analyze the components of a  quality accounting firm, a case study of Kaew Chiraphat Accounting Office, Ubon Ratchathani Province; 2) to present the elements of quality accounting. The population of this research was 18 persons working in accounting of Kaew Chiraphat Accounting Office, Warinchamrap District, Ubon Ratchathani Province.  A simple random table was used in selecting the sample. The tool used for data collection was a questionnaire. The data was statistically analyzed in percentages. The results of this research were as follows. 1) General information of the sampling group of 18 persons: sex of respondents, 15 and 3 of them or 83.33 and 16.67 per cent were females and males  accordingly; age of respondents, most of them or 14 out of 18 or 77.78 per cent aged between 25 - 34 years, followed by 4 out of 18 or 22.22 per cent aged under 25 years; education level of respondents, most of them or 13 out of 18 or 72.22 per cent were graduated in bachelor's degree, followed by 5 of them or 27.78 per cent were graduated lower than bachelor's degree; accounting professional experience, most of them or 14 out of 18 or 77.78 per cent had experience between 1–5 years. 2) The results of a study on “Components of a Quality Accounting Firm: A Case Study of Kaew Jiraphat Office, Ubon Ratchathani Province” were as follows. The accounting firm’s document management was at the highest level with the average of 4.80. The accounting firm's audit was at the highest level with the average of 4.75. The accounting firm’s ethical requirements was at the highest level with the average of 4.64. The management of office resources was at the highest level with the average of 4.62. The accounting firm's management responsibilities was at the highest average of 4.60. The processes related to the accounting firm’s customers was at the highest level with the average of 4.57. The accounting firm's performance was at the highest level with the average of 4.54 and the total average was at 4.65 that was at the highest level.