Factors affecting the accounting performance of Quality Accounting Office

Abstract

The purpose of this study is to study the factors that affect the accounting performance of the quality accounting office. The population group is the accountants operating in the 160 quality accounting firms. 115 sample are collected and the sample size is calculated using Taro formula. The data is analyzed using descriptive statistics including frequency, percentage, mean and standard deviation and inferential statistics including Independent sample T-test, One Way ANOVA, Pearson's Correlation Coefficient and Multiple Regression Analysis. The study results showed that, of the overall and individual motivation factors, Motivation factors and Supporting factors affected the accounting performance of the quality accounting offices at the highest level while the sample group had accounting skills in general in the highest level. The hypothesis testing found that 1) age, education level and the different incomes affected the efficiency of accounting operations of different quality accounting firms, 2) Motivation and Supportive factors had no influence on the efficiency of accounting performance of quality accounting firms, and 3) professional knowledge, professional skills and professional attitude had a positive influence on the efficiency of accounting operations of the quality accounting offices.