Modern Accounting Competencies on Practice Success of Bookkeepers in Bangkok

Main Article Content

Chitthalakha Thasi
Akaradech Thulyapongruk
Piyanat Supranoonrat
Pairach Phatrasirisit

Abstract

The purposes of this research were 1) to study the modern accounting competency of bookkeepers, 2) to explore practice success, 3) to test the relationship between modern accounting competency and practice success, and 4) to compare modern accounting competency with different genders, ages, status, education, experience, average monthly income, and workplace. This was quantitative research. There were 1,572 bookkeepers in Bangkok. 310 samples, calculated by using the Krejcie & Morgan (1970) formula, were selected by stratified random sampling. A set of questionnaires was used to collect data. The statistics used for data analysis included t-test, F-test (ANOVA and MANOVA) and multiple regression analysis. The results of the research found that 1) most of the bookkeepers were married females, aged over 35 years old, with a bachelor's degree or equivalent to a bachelor's degree with more than 15 years of experience in accounting, and an average monthly income of 15,000- 30,000 Baht, and agreed on having modern accounting competency incorporating variables that could predict the overall practice success, including (TPS) financial planning and control (ACA) and accounting ethics (ACE), which could be demonstrated by the predicting equation as TPS = 0.493. 0.562ACA + 0.314 ACE. When considering the predicting equation of work success for each aspect, it was found that the happiness at work PSA = 1.364 + 0.664ACE, the pride PSC = 1.642 + 0.604ACE, and respect PSD = 0.572 + 0.862ACA.

Downloads

Download data is not yet available.

Article Details

Section
Research Article

References

Amornsin, W., Iamwichan, S., & Chitsongswat, J. (2009). The Relationship Between Professional Commitment and Work Success of Tax Auditor in Thailand. Journal of Accountancy and Management, Mahasarakham Business School, Mahasarakham University, 1(1), 130-144.

Dampitak, K. et al. (2009). The Development of Accountancy Occupational Standards Relevant to Business and Industry Need(Research report). Faculty of Business Administration, Rajamangala University of Technology Thanyaburi.

Department of Business Development. (2013). Announcement on Prescribing Rules, Methods, and Timeline for Continuing Professional Knowledge Development of Accountants, 2004, Dated August 5, 2004. Retrieved from https://www.dbd.go.th/download/article/article_20140915104736.pdf

Department of Business Development. (2019). Database of Accountants. Retrieved from http://www.dbd.go.th

Kityunyong, S. (2017). Shortcut for Salespeople. Bangkok: SE-Education.

Krejcie, R. V., & Morgan, D. W. (1970). Determining Sample Size for Research Activities. Educational and Psychological Measurement, 30(3), 607-610.

Namprom, S., Prempanichnukul, V., & Tontiset, N. (2013). Effects of Proactive Job Effectiveness on Work Success of Cooperative Auditors of the Cooperative Audit Department in the North-East of Thailand. Journal of Accountancy and Management, Mahasarakham Business School, Mahasarakham University, 5(1), 194-205.

Nuanmanee, T. (2012). Effects of Accounting Competency on Operational Excellence of Certified Public Accountant in Thailand(Master’s thesis). Mahasarakham University.

Nunnally, J. C., & Bernstein, I. H. (1994) The Assessment of Reliability. Psychometric Theory, 3, 248-292.

Rachakit, T. (2019). Personnel Competency: Enhance Competency for Personnel and Promote Effective Human Resource Management in the Organization. Retrieved from https://th.hrnote.asia/orgdevelopment/190624-competency/

Rungsaritikul, S. (2008). A Study of Professional Competencies of Accounting Staff from the Opinions of the Head of Accounting Department and the Accounting Staff in Enterprises. Bangkok: King Mongkut's Institute of Technology North Bangkok.

Srisa-ard, B. (2010). Introduction to Research (8th ed.). Bangkok: Suwiriyasarn.

Suriya-ngam, C. (2012). Effects of Accounting Excellence on Professions Success of Accountant of Furniture Industry Businesses in Thailand(Master’s thesis). Mahasarakham University.

Torrit, K. (2008). The Relationship Between Characteristics of the Administrators and the Success of Business Management of Managers of the Thai Government Saving Banks(Master’s thesis). Mahasarakham University.