A study of the factors of professional accountants’ competencies in the asean economic community era at industrial factories in pathum thani province

Abstract

            In this thesis, the researcher examines the factors of the accounting profession competencies in the ASEAN Economic Community (AEC) era from the perspective of professional accountants at industrial factories in Pathum Thani province. The research population consisted of professional accountants at industrial factories in Pathum Thani province. The techniques of stratified random sampling were employed. A questionnaire was used as a research instrument to collect data from the sample population of 524 professional accountants in the AEC era at industrial factories in Pathum Thani province. The technique of principal component analysis with the varimax orthogonal rotation method was used.

            Findings of the study of exploratory factor analysis found that there were seventeen competencies of the professional accountants at industrial factories in Pathum Thani province. These were (1) the ability to make, present, and report financial statements; (2) the ability to think and analyze financial statements; (3) the adherence to accounting profession ethics; (4) the ability to have interactions with others; (5) the ability to close an account; (6) the ability to be proficient in numeracy; (7) the ability to work in a team;
(8) the ability to evaluate financial risks; (9) the ability to understand obtained information; (10) the ability to use accounting software; (11) the ability to use a basic program; (12) the ability to use communication technology; (13) the ability to inspect and question; (14) the ability to identify problems and submit taxes; (15) the ability to be polite; (16) the ability to find correct answers; and (17) the ability to improve accounting professional knowledge. All of these factors could explain the variance at 82.796 percent.