THE Professional Competence, and Work Motivation on the Job Performance Effectiveness of Accountants in Bangkok
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Abstract
This study aimed to: (1) examine the levels of tax knowledge, professional competence, work motivation, and work performance effectiveness; (2) investigate the relationships between tax knowledge, professional competence, work motivation, and work performance effectiveness; and (3) examine the influence of these factors on the work performance effectiveness of accountants in Bangkok. This quantitative study involved 400 business owners, executives, and accounting personnel working in accounting firms in Bangkok, selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire. The instrument was reviewed for content validity by three experts and achieved a reliability coefficient of .865. The data were analyzed using frequency, percentage, mean, standard deviation, Pearson’s correlation coefficient, and multiple regression analysis.
The findings revealed that the overall score for the variables under investigation was high (M = 4.23, SD = .68). Work performance effectiveness had the highest mean score (M = 4.27, SD = .64), followed by work motivation (M = 4.25, SD = .67), tax knowledge (M = 4.24, SD = .67), and professional competence in work-related skills (M = 4.17, SD = .72), respectively. All three factors were positively correlated with work performance effectiveness. Work motivation demonstrated the strongest correlation (r = .935), followed by professional competence in work-related skills (r = .932) and tax knowledge (r = .883), respectively. The multiple regression analysis indicated that the three factors jointly explained 98.20% of the variance in work performance effectiveness (adjusted R² = .982, p < .001). Work motivation was the strongest predictor (β = .392), followed by professional competence in work-related skills (β = .362) and tax knowledge (β = .316), respectively. These findings suggest that accounting firms should simultaneously enhance accountants’ tax knowledge and professional competence while strengthening their work motivation to improve work performance effectiveness.
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