Paper Title
THE RELATION OF OFFICE QUALITY FACTORS AND WORK EFFICIENCY OF ACCOUNTING FIRMS IN BANGKOK THAILAND

Abstract
Many small and medium-sized businesses (SMEs) in Thailand utilize the services of external accounting firms. Consequently, the quality of accounting firms played a crucial role in supporting Thai businesses in preparing accurate financial accounts and reports. In 2012, the Department of Business Development established standards for quality accounting firms. As of this study, very few accounting offices in Bangkok received quality certification. Most accounting firms remained unaware of the significance of office quality factors on work efficiency. This study investigated the relationship between office quality factors and work efficiency among accounting firms in Bangkok, Thailand. The research employed a 5-point Likert scale questionnaire via Google Forms as the instrument for data collection. Responses were gathered from 114 owners or managers of accounting firms, each having revenues of less than 5 million baht, fewer than 50 clients, and fewer than 10 accountants in the office. Descriptive statistics revealed that overall office quality factors had an average score of 4.31 (S.D. = 0.521). The highest-scoring factor was customer service, followed by work procedures, resource management, and the lowest was the responsibility of the head office. The overall work efficiency scored 4.19 (S.D. = 0.552). Multiple regression analysis demonstrated that all four office quality factors explained 36.50 percent of the variance in work efficiency among accounting firms in Bangkok (Adj R², S.E. = .440). Additionally, the responsibility of the accounting office head and resource management significantly related to the work efficiency of accounting firms at a 95% confidence level. This study underscored the importance of quality factors, work performance, and operational efficiency in accounting firms. Keywords - Accounting Office Quality, Customer Service, Resource Management, Small and Medium-Sized Businesses (SMEs), Work Efficiency