Abstract:
The main objective of this research is to study the affecting factors on bookkeeping efficiency of accountant of listed service business company in stock exchange of Thailand. The researcher designed a questionnaire and used topographic sampling with 52 respondents of accountant of listed service business company in stock exchange of Thailand. The statistical analysis are frequency, percentage, standard deviation and Multi regression analysis.
The results found that the affecting factors such as professional knowledge, professional skill and professional value, contributed significantly at .05 on the bookkeeping efficiency of accountant of listed service business company in stock exchange of Thailand. Professional knowledge is the most influencing factor more than professional skill and professional value, on the bookkeeping efficiency of accountant of listed service business company in stock exchange of Thailand.