Main Article Content
This research aimed to study an obligation in developing accounting knowledge of personnel in Provincial Administrative Organization (PAO), Ubon Ratchathani province, Thailand and to study correlation of the obligation in developing accounting knowledge of personnel in Provincial Administrative Organization, Ubon Ratchathani province and personal factors. Population of this research was personnel from Provincial Administrative Organization in Ubon Ratchathani province. The sample group consisted of 62 people using specific sampling method. Research instruments were open-ended and closed-ended questionnaires with 5-levels of scale. Research instruments had reliability value at .99. Data analysis was using Percentage, Mean, Standard Deviation, t-Test, and Anova as statistical tools. Research showed that 1) most of participants from PAO, Ubon Ratchathani province were female, aged between 25-35 years, had bachelor’s degree, had position in senior finance technical officer, and experienced more than 10 years. They had been working in major PAO and requiring crucial development in accounting knowledge. 2) obligation in developing accounting knowledge of personnel in PAO was at high level on every aspect. On recording aspect, registration aspect, and report preparation aspect were at high level at mean values of 3.62, 3.64, and 3.67, respectively. 3) participants with different age and experience had different level of obligation in developing accounting knowledge at statistically significant value less than 0.05. Participants with different gender, education, and position had no different level at statistically significant value higher than 0.05.