ความสัมพันธ์ระหว่างลักษณะของผู้ทำบัญชี ความรู้ความสามารถตามมาตฐานการศึกษาระหว่างประเทศและความสำเร็จในสายงานบัญชี : กรณีศึกษาผู้ทำบัญชีในสำนักงานบัญชีในประเทศไทย

Abstract

The objectives of this research are to study the relationship between accountant's characteristics and competency based on the International Education Standards of accountants in accounting offices in Thailand, the relationship between accountant's characteristics and accountancy career success of accountants in accounting offices in Thailand and the relationship between competency based on the International Education Standards and accountancy career success of accountants in accounting offices in Thailand. The sample is 365 accountants in accounting offices in Thailand. Questionnaires are used to collect data and multiple regression analysis is used to test the hypotheses of this study. The results show that work experience and continuing professional development have relation with competency based on the International Education Standards and accountancy career success excepting gender, age and education. Moreover, competency based on the International Education Standards of technical competence, professional skills and professional values, ethics and attitudes have relation with accountancy career success.