Knowledge and understanding, motivation and organizational commitment affecting efficiency in work performance of accountants

Abstract

The objective of this independent study was to investigate knowledge and understanding, motivation and organizational commitment affecting the efficiency in work performance of accountants and to study the motivation in performance that affects the commitment of the accountants’ organization. The Population in the study was 255 accountants working in accounting services firms registered with the Department of Business Development. A questionnaire was used to collect data. Descriptive statistics were used for data analysis, i.e. frequency, percentage, mean, standard deviation, Pearson’s correlation coefficient, and multi regression analysis. The major findings indicated that 1) knowledge, understanding and motivation affected the efficiency in work performance of accountants as a whole at the statistical significance level of 0.01. When considering each aspect, the study shows that knowledge, understanding, and motivation affected the efficiency in work performance, concerning quality, quantity, time, and expenses at the statistical significance level of 0.01 The organizational commitment affected the efficiency performance in terms of expenses with the statistical significance level of 0.05, and 2) Work motivation positively correlated with the organizational commitment of accountants with statistical significance level of 0.01.