Abstract: The purpose of this research was to study the
influence of learning efficiency on local accountants’ job
performance effectiveness. This paper drew upon the survey data
collected from 335 local accountants survey conducted at Nakhon
Ratchasima province, Thailand. The statistics utilized in this paper
included percentage, mean, standard deviation, and regression
analysis. The findings revealed that the majority of samples were
between 31-40 years old, married, held an undergraduate degree, and
had an average income between 10,000-15,000 baht. The majority of
respondents had less than five years of accounting experience and
worked for local administrations. The overall learning efficiency
score was in the highest level while the local accountants’ job
performance effectiveness score was also in the high level. The
hypothesis testing’s result disclosed that learning efficiency factors
which were knowledge, Skill, and Attitude had an influence on local
accountants’ job the performance effectiveness.