Professional Development Guidelines for Accountants Affecting Performance Effectiveness in Sisaket Province

Abstract

The objectives of this research were 1) to study professional skills and performance effectiveness of accountants in Sisaket province and 2) to study guidelines for accountants development in Sisaket province. The study used mixed methods research. It consisted of quantitative research using questionnaire as a tool to collect data from a sample of 340 accountants in Sisaket province. Frequency, percentage, mean, standard deviation, one-way analysis of variance and qualitative research were analyzed. Data were collected from key informants by semi-structured interviews of 5 people and group discussions of 7 people.

The results of the research were as follows: 1) Accountants in Sisaket province had opinions on professional skills overall and individual aspects at a high level, 2) Accountants in Sisaket province had opinions on performance effectiveness overall and individual at high level, and professional skills had a statistically significant positive effect on performance effectiveness at the 0.05 which explains that If the accountants of company in Sisaket province have higher professional accounting skills, they will also result in higher performance effectiveness and from table 4, it was also found that the variables of individual skills were Interpersonal and communication skills; organizational and business management skills combined, it can explain the effectiveness of an performance by 60.5 percent and 3) Guidelines for the development of accountants in Sisaket province included accountants to study and practice to develop all five professional skills, foreign languages ​​including listening, speaking, reading, writing, especially English, using Accounting Software Package and need to learn more about the accounting profession, Accounting standards, Ethics of accountants, Laws related to accounting, tax and financial reporting, by participating in training seminars, searching for information from the Internet, Professional accounting journals and books on the accounting profession including accountants  should be a group to build a network and exchange knowledge to strengthen the quality of being an accountant. In addition, educational institutions should develop curriculum and provide teaching and learning in accordance with international educational standards. In addition, students should be promoted to be equipped with professional skills and the Federation of Accounting Professions or related departments should organize training in a workshop to enhance their professional skills continuously.