องค์ประกอบของสมรรถนะทางการบัญชีของนักบัญชีไทย

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อัฏฐวัณณ์ จันทสุทโธ
พงศ์เสวก เอนกจำนงค์พร
ทิพย์รัตน์ เลาหวิเชียร

บทคัดย่อ

นักบัญชีจำเป็นต้องมีทักษะ ความรู้ ความสามารถ ทัศนคติ และจรรยาบรรณ ในด้านบัญชีเป็นอย่างดี เพื่อนำไปใช้ในการปฏิบัติหน้าที่ซึ่งสมรรถนะเหล่านี้ เป็นสมรรถนะที่นักบัญชีมีในตนเอง ที่ต้องนำมาพัฒนาและปรับปรุงให้มีความพร้อมในสถานการณ์ปัจจุบันอยู่เสมอ วัตถุประสงค์ของบทความนี้นำเสนอ 1. ความเป็นมาของสมรรถนะ 2. องค์ประกอบของสมรรถนะ 3. สมรรถนะ คืออะไร 4. สมรรถนะนักบัญชี 5. ทักษะด้านความรู้และทักษะด้านอารมณ์ ของนักบัญชีในประเทศไทยตามแนวคิดของเดวิดแม็คเครย์ ซึ่งเป็นการจุดประกายและกระตุ้นให้นักบัญชีไทยพัฒนาสมรรถนะนักบัญชีในประเทศไทยให้มีทักษะ ความรู้ ความสามารถ ทัศนคติ และจรรยาบรรณ ทั้งนี้ สมรรถนะของนักบัญชีในองค์กรมีส่วนสำคัญอย่างยิ่งในการผลักดันธุรกิจให้มีรายงานทางการเงินที่มีคุณภาพ เพื่อนำไปใช้ในการวางแผนและประกอบการตัดสินใจ ซึ่งส่งผลให้องค์กรประสบความสำเร็จในธุรกิจ

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