ความคาดหวังของผู้ประกอบการต่อการปฏิบัติงานของผู้สอบบัญชีรับ อนุญาตแห่งประเทศไทย: กรณีศึกษาบริษัทจดทะเบียน ในอำเภอเมือง จังหวัดอุบลราชธานี

Abstract

The objectives of this research were to study the work skills and job performance of Certified Public Accountant (CPA) based on the expectations of the entrepreneurs in Ubonratchathani province and to study relationship between the entrepreneurs’ expectations towards the work skills and the performance of Certified Public Accountant (CPA). The research methodology were questionnaires used to collect data of 145 samples entrepreneurs, company limited in Mueang district, Ubon ratchathani province.  The statistical tools used to analyze data were percentage, mean, standard deviation, correlation analysis, and multiple regression.

Consequentially, in terms of academy, work skills of certified public accountant (CPA) was mean and standard deviation in the highest level in aspects of competency to effectively and correctly apply techniques in practice (X̅ = 4.26,SD = 0.741). Moreover, in terms of sociability, mean and standard deviation in aspects of good sociability with colleagues in organization were the highest level (X̅ = 4.06,SD = 0.906). As for cognitive ability, mean and standard deviation in aspects of competency to scrutinize and assess the problem were the highest level at (X̅ = 4.09,SD = 0.857), which the businesses could effectively and efficiently achieve the goals. In addition to Practical Skill of certified public accountant (CPA) in terms of practice had mean and standard deviation at the highest level, especially correctly expressing opinion about accounting report that was used in the present (X̅ = 4.31,SD = 0.583) and correctly advising corporate income tax (X̅ = 4.31,SD = 0.718). Mean and standard deviation of practice in the presentation to submit financial statements on time had the highest level (X̅ = 4.31,SD = 0.758). Besides that, work skills in terms of cognitive ability had positive relationship and effects in general practice.

In conclusion, Practical Skill of certified public accountant (CPA) had relationship with job performance as the entrepreneurs expected. As a result, the enhance certified public accountants’ potential in which they were able to develop their own Practical Skill in professions, That fulfill the job performance in the future.