Factors affecting the efficiency of accounting staff Commercial banks in Vientiane

Study on the factors that affect to the effectiveness of the commercial bank’s accountants in accounting tasks aimed at testing on the factors of the individual and entity that lead...

Abstract

Study on the factors that affect to the effectiveness of the commercial bank’s accountants in accounting tasks aimed at testing on the factors of the individual and entity that lead to the effectiveness of accounting tasks which are performed by the commercial bank’s accountants in Vientiane Capital.

A set of randomly selected samples on this research is targeted to a group of accountants working in the commercial banks which included 110 people. In randomly selected samples are selected by stratified Random Sampling in a way of classifying the sample as proportional allocation which is done by SPSS in substantial data analysis in a form of percentage, means, standard deviation. Majority of those who responded to this research project is male at large, their ages are ranked between 31-41 years, qualification is up to bachelor’s degree, majored in accounting, at least 7-year-working experience. Most of them earned approximately 5-10 million per month. However, those respondents have not yet received qualified CPA and mostly are working with the commercial bank where working hours are fixed at 5 days a week, working hours less than 48 hours. Many of the respondents have never worked at other workplace before joining the banking industry.

            From the study on this research on level of sensitivity analysis to use on average in term of analyzing the impact and the effectiveness of the commercial bank’s accountants, used the analysis in analyzing the professional knowledge in accountancy, accounting technical skill, professionals in accounting field, accountancy ethics,  perspective  on the accounting professionals, and accountancy management are seen to be at a significant level at first that is affecting to the effectiveness of accountancy at large rather than others, for instance the professional code of conduct and ethics . Secondly accountancy management, perspective of accountancy and professional skills and the last is the factor of technical skills in accounting.