The Relationship between the Development of competence in the accounting profession and the success of Performing the Work of a qualified accountant in the Northeastern Region

Abstract

          The aims of this research were 1) to investigate the opinions on the development of competence in the accounting profession of accountants in Certified Thai Accounting Practices in the Northeastern region; 2) to examine the opinions on the success of the accountants in the Certified Thai Accounting Practices in the Northeastern region, and 3) to examine the relationship between the development of competence in the accounting Profession and the operational success of the accountants in the Certified Thai Accounting Practices in the Northeastern region. The data was collected from 114 accountants in the certifed accounting practice offices in the Northeastern region using questionnaires as a statistical tool. The statistics used for the data analysis were percentage, mean, and standard deviation. The hypothesis testing statistics were also employed in this study, multiple correlation analysis, simple regression analysis, and multiple regression analysis. The results of this research revealed that: 1) The majority of accountants in the Certified Accounting Practices in the Northeastern region were female. Moreover, most of them were under the age of 30, graduated with a bachelor's degree, and had less than five years of work experience with an average monthly income of less than 20,000 Baht. 2) The opinions of accountants in the Certified Accounting Practices in the Northeastern region on the development of competence in the accounting profession, consisting of personal characteristics, values, ethics, and professional attitudes of professional accounting knowledge and professional accounting skills, were overall and in each aspect at a high level. 3) The opinions on the individuals operational success, including reliability standards, the satisfaction of all parties, operational processes, and achievement of success, were overall and in each aspect at a high level. And 4) regarding the development of competence in the accounting profession, the relationships, and positive effects on success at work (SWB), including achievement goals (AGB1), standardized reliability (SRB2), timeliness of outcomes (TOB3), work processes (WPB4) and participatory satisfaction in all parties (PSB5), were overall at the 0.05 significance level.