Desired Characteristics of Accountants According to Employer Requirements: A Case Study of Businesses in Lopburi, Singburi, Ang Thong, and Chai Nat Provinces

Abstract

          This study aimed to examine the characteristics of accountants required by business enterprises in the provinces of Lopburi, Singburi, Ang Thong, and Chai Nat, based on international education standards for professional accountants, specifically IES 2 and IES 3. Data were collected using questionnaires from 16 business owners in accounting firms within the aforementioned provinces. Descriptive statistics, including percentage, mean, and standard deviation, were used for data analysis. The research findings revealed that the overall characteristics of accountants desired by employers, as defined by the International Education Standards (IES) for Professional Accountants (IES 2 and IES 3), were at a high level. Specifically, according to IES 2 – Content of Professional Accounting Education Programs – all three aspects were rated at a high level: (1) knowledge in accounting, finance, and related fields, (2) knowledge and competence in information technology, and (3) knowledge of organizations and business, respectively. In terms of IES 3 – Professional Skills – all five skill categories were also rated at a high level: (1) interpersonal and communication skills, followed by (2) personal skills, (3) intellectual skills, (4) organizational and business management skills, and (5) professional and functional skills, respectively.