Guidelines for Professional Competency Development of Thai Accountants in the Digital Economy Era
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Abstract
The purposes of this research are (1) to study the needs for development of Thai accountants' competency in the digital economy era; (2) to study the guidelines for developing Thai accountants' competency for working in the digital economy era; and (3) to assess the effects of different levels of development among three different operation characteristics of the national accounting firms in Thailand.This research applied both qualitative and quantitative research methods. In the qualitative research, the researcher conducted in-depth interviews with 9 senior managers of quality national accounting firms. In the quantitative research, the researcher used a questionnaire to collect data from 335 senior accountants from national accounting firms in Bangkok Metropolitan area, and then used the descriptive statistics in analyzing the quantitative data. The findings of this research indicate that the need and guidelines for professional competency development of Thai accountants in the digital economy era comprise 9 professional competency areas which are the adaptation for digital transformation, technical knowledge and ethics, professional skills, thinking outside the box, analysis of big data, communication skills, being a consultant, strategic planning and effective management, and continuing professional development. It will focus on professional competency development of Thai accountants for having communication skill regarding the overall of financial report and self-learning through online media. The hypothesis testing result shows that the effect of different level of development among three different operation characteristics of national accounting firms in Thailand are not significantly different.
Article Details
1. กองบรรณาธิการสงวนสิทธิ์ในการพิจารณาและตัดสินการตีพิมพ์บทความในวารสาร
2. บทความทุกเรื่องจะได้รับการตรวจสอบทางวิชาการโดยผู้ทรงคุณวุฒิ แต่ข้อความและเนื้อหาในบทความที่ตีพิมพ์เป็นความรับผิดชอบของผู้เขียนแต่เพียงผู้เดียว มิใช่ความคิดเห็นและความรับผิดชอบของมหาวิทยาลัยศรีปทุม
3. การคัดลอกอ้างอิงต้องดำเนินการตามการปฏิบัติในหมู่นักวิชาการโดยทั่วไป และสอดคล้องกับกฎหมายที่เกี่ยวข้อง
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