Factors of Accountants’ Competency according to the Requirements of the Hotel Business in Loei Province

Abstract

       This article aims to 1) study the competencies of accountants according to the needs of hotel businesses in Loei Province and 2) analyze the components of accountants’ competencies according to the needs of hotel businesses in Loei Province. The sample group in this research consisted of 191 hotel business owners who managed their own businesses in Loei Province using a simple random sampling method. The research instrument was a questionnaire. Data were analyzed using basic statistics, including frequency, percentage, mean, standard deviation, and factor analysis. The research results found that:

1. Competencies of accountants according to the needs of hotel businesses in Loei Province found that the components of accountants’ competencies in all 3 dimensions had an average level of overall high requirements. In order of average, the aspect with the highest average was accountants’ ethical values, followed by accountants’ professional skills, and the aspect with the lowest average was accountants’ knowledge and abilities.
2. The results of the exploratory factor analysis, which analyzed the important components, rotated the axis orthogonally using the varimax method, and specified to show only the component weight values that were greater than 0.30 and named the components, found that the components of accountant competence according to the needs of the hotel business in Loei Province had 12 components and 50 variables, which were consistent with the competence of accountants in all 3 aspects of accountants, namely, knowledge, skills, and values ​​and ethics.