Modern Accounting Competencies on Practice Success of Bookkeepers in Bangkok

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Chitthalakha Thasi
Akaradech Thulyapongruk
Piyanat Supranoonrat
Pairach Phatrasirisit


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.


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