A Confirmatory Factor Analysis of Thai Accounting Graduates’ Desirable Skills in the 21st Century
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Abstract
In the 21st century, some trends and changes affect the accounting profession in many ways. Innovation and technology make business operations adapt to new environments. Therefore, accountants’ skills must change in this era. This research aimed to develop and validate the model of Thai accounting graduates’ desirable skills in the 21st century by using a questionnaire as a tool to collect data from a sample of 125 accountants of quality accounting firms. Data were analyzed using descriptive statistics and confirmatory factor analysis. The results indicated that the confirmatory factor model of Thai accounting graduates’ desirable skills proposed was consistent and accurate with the empirical data. Three factors that covered Thai accounting graduates’ desirable skills included accounting knowledge and skills, business knowledge and skills, and working and lifelong learning skills.
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