The Effect of the Desirable Characteristics of Graduates on Study Performance of Bachelor of Accountancy Program, Mahasarakham Business School

Abstract

              The objective of this research is to examine the effect of the desirable characteristics of graduates on study performance of the Bachelor of Accountancy Program in Mahasarakham Business School, Mahasarakham University.  The questionnaires have been used for collecting data from 400 students majoring accounting at Mahasarakham Business School. The statistical methods that used

for data analysis were multiple correlation analysis and multiple regression analysis. The desirable characteristic of graduates has been designated as the independent variable that is expected to affect study performance. Research results showed that the desirable characteristics of the graduates in terms of professionalism, relationship, innovation, devotion, and ethics positively impact on student performance. Therefore, graduates
of the accountancy program should principally and extensively concentrate on learning: principle domain and theoretical practice of accounting, and integrate them sagely for continuous self-development especially the creative thinking in order to conduct the decision making for learning correctly and efficiently. Also, graduates should be the lifelong learners for pursuing new insights and concern on the effect of their role and responsibilities on others ethically. Also, they should primarily prioritize the public benefit rather than their own benefit from their action and make the good relationship among students with unselfish and unexploited manners.