Guidelines for developing accounting capabilities that affect the performance of cooperative accountants in Thailand

Abstract

This research study on the development of accounting potential that affects the success of cooperative accountants. The objective of this study was to study the approach to developing accounting capabilities in each practice of cooperative accountants in Thailand. The sample was studied from 450 cooperative accountants in Thailand using questionnaires as a tool for data collection. Descriptive statistics were used to explain basic information. And multiple regression analysis in hypothesis testing.

The study found that accounting potential both professional knowledge professional skills, professional value, and attitude has a positive effect on the success of the work of cooperative accountants in Thailand in all areas, namely the achievement of success goals, procurement and use of resources the operational processes and the satisfaction of all parties. Therefore, the cooperative accountant should focus on the potential in all five areas for use in practice. And should develop the capacity to increase the capacity in other related areas to be applied in operations and lead to better efficiency in the work.