Motivation and Satisfaction Affecting the Selection of Accounting Services Firm from The Perspective of Thai-Nichi Institute of Technology's Accountancy Students

Nowadays, accounting firms are important in providing accounting services, financial reports, and tax planning for organizations doing business in Thailand. Choosing a quality accounting firm is therefore very important. Because financial reports are needed in accordance with the accounting standards and preparing taxes correctly according to the Revenue Code. The researcher is therefore interested in studying motivation and satisfaction affecting the selection of accounting firm services from the point of view of accounting students, at the Thai-Nichi Institute of Technology. The study found that the motivation in focusing on quality and service standards accounted for 43.40 percent of males' opinions. While females pay attention to quality, certified by the department of business development under the ministry of commerce accounting for 60.80 percent. And when comparing the satisfaction, classified by personal status in terms of gender in choosing services, it was found that the location of the accounting firm and the quality of the accounting firms were significantly different at the .05 level. In the comparison of the differences in the average satisfaction by year of the study, it was found that there were statistically significant differences at the .05 level in all aspects, namely the location of the accounting firm, quality, price of services, services, personnel, and physical environment.