ความสัมพันธ์ระหว่างทักษะวิชาชีพและแรงจูงใจกับประสิทธิภาพ ในการปฏิบัติงานของพนักงานบัญชี การประปาส่วนภูมิภาคเขต 2

Abstract

The objectives of this independent study were to investigate the relationship between professional accounting skills and the effectiveness in performance of accountants at Provincial Waterworks Authority Region 2, and to study the relationship between work motivation and the effectiveness in performance of accountants at Provincial Waterworks Authority Region 2. The population was accountants at Provincial Waterworks Authority Region 2 classified into two groups: the first group consisted of 197 accountants, and the second group consisted of 61 accounting supervisors. The instrument used for this study was a questionnaire. The data was analyzed by descriptive and inferential statistics. The descriptive statistics were frequency, percentage, means, Standard Deviation. The inferential statistics was the Linear Multiple Regression Analysis method. The study results indicated that 1) professional accounting skills, which consisted of intellectual, interpersonal and communication, human resource management, and organizational management skills, correlated with the performance of accountants at Provincial Waterworks Authority Region 2 with a statistical significance at 0.05. 2) The job motivation including job achievement, recognition, work characteristics, responsibilities, advancement, and relationship with colleagues, correlated with the performances of accountants at Provincial Waterworks Authority Region 2 with a statistical significance of 0.05. The study also found that accountants at Provincial Waterworks Authority Region 2 obtained the professional accounting skills, motivation in their performances, and effectiveness in performances. All aspects were ranked at a high level and correspond with the results obtained from the studying supervisors’ opinion towards the accountants. It also was ranked at high level.