Accounting Professional Characteristics in New Era Affecting the Performance of Accountants in Accounting Firms in Bangkok Metropolitan Areas

Abstract

The objective of this research is to study the accounting professional characteristics in the new era that affect the performance of accountants in accounting firms in Bangkok Metropolitan areas. This is quantitative research with descriptive statistics. The studied population consist of 2,657 accountants from 2,657 accounting firms in Bangkok Metropolitan areas by 1 person per office with the sample of 348 persons determined by the Taro Yamane formula. The data was collected by using questionnaires. The statistics used to analyze the data were frequency, percentage, mean, standard deviation, correlation coefficient analysis and multiple linear regression analysis. The research findings show that the characteristics of accountants in the new era positively affect the performance of accountants in accounting firms in Bangkok Metropolitan areas. The independent variables in 5 areas are knowledge and competency in the accounting profession, professional ethics, application of accounting technology, communication skills and language proficiency and data analysis skills affecting the performance of accountants as measured by accuracy, quality of work, workload, and timeliness, which affects the accounting performance by statistically significance at the 0.01 and 0.05 level. Most of the respondents have the opinion that the characteristics of accountants in the new era in the aspect of professional ethics, knowledge and competency and data analytic skills affect the performance of accountants in the accounting firms in Bangkok Metropolitan areas the most.