Factors Related to the Efficiency of Accounting Practices of Accounting Firms in Hua Hin District, Prachuap Khiri Khan Province

Abstract

This research, entitled Factors Related to the Efficiency of Accounting Preparation of Accounting Firms in Hua Hin District, Prachuap Khiri Khan Province. This research aimed to (1) examine the factors related to the efficiency of accounting preparation of accounting firms and (2) investigate the level of accounting preparation efficiency of accounting firms in Hua Hin District, Prachuap Khiri Khan Province. The population consisted of 20 accountants working in accounting firms in Hua Hin District, Prachuap Khiri Khan Province. Since the population was small, data were collected from the entire population (Census). The research instrument was a questionnaire with a content validity index (IOC) of 0.78. The data were analyzed using mean and standard deviation. The results revealed that the overall level of factors related to accounting preparation efficiency was at the high level (x ̅= 4.25, S.D. = 0.742). When considered by aspect, the factor with the highest mean score was regulatory agency factors, which were rated at the high level (x ̅= 4.48, S.D. = 0.681), followed by human resource factors, which were rated at a high level (x ̅= 4.16, S.D. = 0.770), and accounting preparation process factors, which were also rated at a high level (x ̅= 4.12, S.D. = 0.712). Furthermore, the overall efficiency of accounting preparation was rated at the high level (x ̅= 4.40, S.D. = 0.670). In conclusion, the respondents placed the greatest importance on regulatory agency factors, followed by human resource factors and accounting preparation process factors, respectively. The findings can serve as useful information for improving accounting preparation practices, enhancing personnel development, and refining operational processes in accounting firms to improve the quality and efficiency of accounting services.