The Contextual Accountants Characteristics under Globalization of Accounting Students of Management Sciences Faculty, Surindra Rajabhat University

Abstract

The objectives of this research was to study and compare the contextual accountants characteristic under globalization of accounting students of management sciences faculty, SRRU which divided by the efficiency levels. This study used questionnaire to collect data on 272 accounting students. The statistics used for the data analysis consist of percentage, mean, standard deviation and F-test analysis. The result of study indicated that the contextual accountants characteristic under globalization of accounting students can be categorized into 5 desirable skills as followed;  the overall characteristics was in average level at 3.71, the most important group in high level was Interpersonal and communication skills, then personal characteristics skill and the lowest level was practical and functional academic skills. The results can be applied for accounting education development for strengthen the desirable accountant’s characteristic of accounting students under globalization era.