PERSONNEL AND ORGANIZATIONAL READINESS AFFECTING ACCOUNTING WORK EFFICIENCY OF REGISTERED CORPORATE ENTITIES IN BANGKOK

Abstract

This research aimed to: 1) study personnel readiness factors, organizational routineness, and accounting work efficiency of registered corporate entities in Bangkok, and 2) study personnel readiness and organizational readiness factors affecting accounting work efficiency of registered corporate entities in Bangkok. The study focused on accountants working in large registered corporate entities that are still operating in Bangkok, with a sample size of 380 respondents. This is quantitative research. The research instrument was a questionnaire. Data analysis employed percentage, frequency, mean, standard deviation, and multiple regression analysis for hypothesis testing. The findings revealed that: 1) Personnel readiness factors overall were at the highest level; 2) Organizational readiness factors overall were at the highest level; 3) Accounting work efficiency of registered corporate entities in Bangkok overall was at the highest level; 4) Personnel readiness factors that had a direct positive effect on accounting work efficiency were personal characteristics and Data Analytics skills, with statistical significance at the .01 level, having a predictive efficiency of 72.1%; and 5) Organizational readiness factors that had a direct positive effect on accounting work efficiency were management support, training and personnel development, and organizational technology, with statistical significance at the .01 level, having a predictive efficiency of 73.3%.