ปัจจัยที่มีอิทธิพลต่อทักษะนักวิชาชีพบัญชีที่ผู้ประกอบการต้องการตามมาตรฐานการศึกษาระหว่างประเทศของวิสาหกิจขนาดกลางและขนาดย่อมในจังหวัดสงขลา

Abstract

This study aim (1) to study the level of demand of entrepreneurs to the professional accountant on International Education Standards. (2) to study the characteristics of enterprises Influencing professional skills of accountants on International Education Standards for professional accountants. (3) to study the nature of entrepreneurs influencing professional skills of accountants on International Education Standards for professional accountants. The sample is 383 Small and Medium Enterprises in Songkhla. Questionnaires are used to collect data. The study indicate that most entrepreneurs require high level of professional accountants following International Education Standards for professional sccountants: knowledge technical competence and professional skills, values and professional attitudes. The factors including gender, education level, work experience, business type, business characteristic, age, nature of the business, operating time, nationality of shareholder and size of business have no effect on professional skills of accountants on International Education Standards for professional accountants.