THE PROFESSIONAL SKILLS OF ACCOUNTANTS OF DIGITAL BUSINESS ENTREPRENEURS

Main Article Content

Bundit Prasantee

Abstract

This research aimed to study 1) the professional accountant skills of digital business entrepreneurs and 2) a model for developing professional accountant skills according to the needs of entrepreneurs in the digital age. The population were executive who are working in accounting and finance departments in Thailand. The data have been collected through questionnaires. The samples are employees in those workplaces. Focus group and Delphi techniques from nine experts in this area have been collected to forecast the trend of the future.  The two methods were used to analyze the data; 1) an elemental survey analysis by using a research package statistical analysis and 2) a components of affirmative accountant skills in the workplace. The results found that there are six skills for the model of accountant professional developing skill according to the needs of digital entrepreneurs who are expected to change and adopt the workplace management perspectives, having six skills; 1) intellectual skills, 2) practical academic skills and work duties, 3) characteristic skills, 4) interpersonal and communication skills for working with others, 5) organizational and business management skills and strategic planning, and 6) accountant professional skills for working in an organization. 

Article Details

Section
บทความวิจัย (Research Article)

References

Aaker, D. A., V. Kumar and G. S. Day. (2001). Marketing Research. 7th ed. New YorkJohn Wiley & Sons

Asker,Devid A,Kumar, V ans Say, George, S. (2001). Marketing Research. New York John Wiley And Son.

Back, K. (2006). Business Statistics for Contemporary Decision Making. 7th ed.USA : John Wiley and Sons, Inc.

Boonrat, N. (2015). Characteristics of accountants according to the needs of entrepreneurs in the District, Loei Province. Chiang Mai University.

Bun-On,K. (1979). Delphi: Research Techniques. Teacher review, 4(5), 26-28.

Cepeda, G. ฿ D. Vera. (2007). Dynamic Capabilities and Operational Capabilities : A Knowledge Management Perspective. Journal of Business Research, 60(5), 426-437.

Chaopanich, P. & Putthikulsakorn, A. (2011). Desirable accountant characteristics ofbusiness entrepreneurs in the District Kalasin province. Rajamangala University of Technology Isan Kalasin Campus: Kalasin Province.

Chukiat, S. & Hawat, P. (2017). Investigating information technology at the universities:the content analysis of the annual internal audit report. Journal of Accounting Professions JAP, 13(37), 5-14.

Clikeman, P. M., Schwartz, B. N. & Lathan, M. H. (2001). The Effect of the 150-Hour Requirement on New Accountants’ Professional Commitment, Ethical Orientation, and Professionalism. Critical Perspectives on Accounting, 12(5), 627-645.

Dapitax, K. & others. (2009). Developing accountant career standards that are responsive to the industrial business sector. Research report. Faculty of Business Administration. Rajamangala University of Technology Thanyaburi.

Department of Business Development. (2018). Accountant Statistics. Retrieved from http://www.dbd.go.th/more_news.php?cid=549 [2561].

Hawat, P. & Chukiat, S. (2005). Correlation between organizational factors and effectiveness of the use of software packages in accounting. Journal of Accountants, 27(104), 14-15

Hawat, P. & Chukiat, S. (2005). The relationship between organizational factors and the effectiveness of accounting software programs. Research report. Bangkok : Chulalongkorn University.

Howieson, B. (2003). Accounting Practice in the New Millennium : is Accounting Education Ready to Meet the Challenge?. The British Accounting Review, 35(1), 69-103.

Kaewpanyo, T. (2011). Professional Skills Assessment of Accountants under the Electricity Authority. Region 1 (Northern Region), Chiang Mai Province. graduate school Chiang Mai University

Lychee, C. (2014). Professional accountant skills of quality accounting firm in Thailand. Research, Faculty of Accounting. Bangkok Thonburi University.

Macmillan, T. T. (1971). The Delphi Technique. Paper Presented at The Annual Meeting of the California Junior Colleges Associations Committee on Resrarch and Development. Ca : Monterey, May 3-5.

Meesutha, A. & Sachukorn, A. (2001). Performance Assessment. Bangkok: Technology Promotion Association (Thai-Japanese).

Panich, V. (2012). Ways to create learning for students in the 21st century. Bangkok: Sodsri Foundation-Sarit Wong.

Piboonwong, S. (2018). Attribute of desirable accountants of business entrepreneurs in Bang Kruai District, Nonthaburi Province. Ratchaphruek University.

Rubin, D. Riley. (2000). The Problem of Elicitation Management Knowledge: A Case of Research into Hospitality Management Knowledge. International Journal of Hospitality Management. 3(5), 123-145

Thongdeerawisuraket, P. (2012). Professional competence: A View of Accounting Executives in the region industrial estate Authority of Thailand. Dhurakij Pundit University.

Witt, L. A., Burke, L. A., Barrick, M. R. & Mount, M. K. (2002). The Interactive Effects of Conscientiousness and Agreeableness on Job Performance. Journal of Applied Psychology, 87(1), 164-169.

Woodcock, J. P. and M. P. Litt. (1989). Team Development Manual. 2nd ed. Hants : Gower.

Yamane, T. (1973). Statistics: An Introductory Analysis. Third edition. New York : Horper and Row Publication.