Desirable Characteristics of Accountants Perceived by Accounting Managers under the Qualification Framework of Bachelor’s Degree in Accountancy 2010

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ณัฐพัชร์ อภิวัฒน์ไพศาล


The objective of this research was to study desirable characteristics of accountants which was perceived by accounting managers under the qualification framework of bachelor’s degree in accountancy 2010 in five aspects: 1) ethic and moral 2) knowledge 3) cognitive skills 4) interpersonal skills and responsibility and 5) numerical analysis and communication and information technology skill. The access population was 100 accounting managers from the best public companies 2011 in the database of the Stock Exchange of Thailand. Data were gathered using the questionnaire and semi-structured interview. The frequency, percentage, mean, standard deviation and content analysis were used for analyzing data. Results indicated that accounting managers absolutely required five desirable characteristics of qualifications: ethic and moral (honesty), knowledge (understanding of concepts, theories, principles and methods of accounting), cognitive skills (ability to report accurately and completely), interpersonal skills and responsibility (ability to adapt to the situation and culture of the organization) and the numerical analysis, communication and information technology skill (select and present appropriately to different person). Furthermore, the result of this study was based on statistic value that all these characteristics had the highest level mean score.

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บทความวิจัย (Research Articles)