Desirable Characteristics of Accountants for Entrepreneur in Bangkok
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Abstract
The purposes of this quantitative study were to examine and compare the desirable characteristics of accountants for the entrepreneurs’ opinions in Bangkok. The population was 982 entrepreneurs registered with the Department of Business Development. The samples obtained by random sampling specified in Yamane’s (1967) formula with the deviation of 0.05, were 281 entrepreneurs in Bangkok. Data collected from a set of questionnaires were analyzed by descriptive statistics including frequency, percentage, mean and standard deviation. The statistics used to test hypothesis were t-test independent, One Way ANOVA (Analysis of variance) and compared the pairs with Scheffe method. It was found that (1) the overall aspect as well as by aspect of the opinions on the attribute of the desirable accountant was obviously found at a high level. Considering each aspect separately, the highest mean was the accountant ethics followed by the organization management, accountant knowledge and operational skills respectively whilst the lowest mean was the unique characteristics of accountants, and (2) The entrepreneurs with different sexes had indifferent opinions towards the overall characteristics of the accountants while the entrepreneurs with different age, educational background, and type of business differently express opinions with the statistically significant at 0.05 level.
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Views and opinions appearing in the Journal it is the responsibility of the author of the article, and does not constitute the view and responsibility of the editorial team.
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