Eff ects of Learning Effi ciency on Work Eff ectiveness of Business Accountants in Roi-Kean-Sarn-Sin Province Group

Abstract

This study aimed to examine the learning effi ciency, work eff ectiveness and to test the eff ects of learning effi ciency on work eff ectiveness of business accountants in Roi-Kaen-Sarn-Sin Province Group. The questionnaires were used as a tool for collecting data from 127 business accountants in Roi-Kaen-Sarn-Sin Province Group year 2017 between January and March. The statistics used for the analysis were mean, standard deviation, multiple correlation analysis and multiple regression analysis. The results of the study revealed that the business accountants agreed with having learning effi ciency as a whole and in each of all these at a high level : professional skills, information technology, professional knowledge and understanding. The business accountants agreed with having work eff ectiveness as a whole and in each of all these at a high level : quality of work, quality of work and timeliness. And according to analyses of eff ects, the results showed as following : 1) the learning effi ciency in the aspects of professional skills had positive eff ects on work eff ectiveness as a whole (β = 0.465). 2) the learning effi ciency in the aspects of professional knowledge had positive and eff ects on work eff ectiveness as a whole (β = 0.416). 3) the learning effi ciency in the aspects of understanding had positive and eff ects on work eff ectiveness as a whole (β = 0.412). and 4) the learning effi ciency in the aspects of information technology had positive eff ects on work eff ectiveness as a whole (β = 0.275). The predictive power of all the variables was 67.50 percent (R2 = 0.675).