The accounting practice was conducted as comprehensive accounting system
and procedures in order to achieve quality and efficiency. The accounting practice will
be through the assessment process to be continuous improvement for the achievement of organizations in future. Therefore, the researcher conducted a study of relationship between of accounting practice and job efficiency of accountants in the higher education institutions of Thailand, by using a questionnaire as an instrument for higher education institutions data from 201 respondents. The statistics used for analyzing were F-test (ANOVA and MANOVA), multiple correlation analysis and multiple regression analysis.