Desirable Characteristic of Accountants by Enterprises in Uttaradit Province

Abstract

The objectives of this study are: (1) to identify the desirable characteristics of accountants by enterprises in Uttaradit province, and (2) to compare desirable characteristics of accountants required by enterprises in Uttaradit province classified by nature and types of business. The sampling group of this study consists of 300 enterprises in Uttaradit province. Questionnaire is used for data collection. Data is analyzed by frequency, percentage, mean, standard deviation, F-test and one-way ANOVA.

            The results show a high level on the degree required for desirable characteristics of accountants on intellectual skills, technical and functional skills, personal skills, interpersonal and communication skills, and organizational and business management skills of enterprises in Uttaradit province. On the other hand, comparison of the desirable characteristics of accountants classified by nature and types of business are shown that enterprises in Uttaradit province require significantly different characteristics of accountants on technical and functional skills, personal skills, interpersonal and communication skills, and organizational and business management skills. However, the desirable characteristics of accountants on intellectual skills are not different based on the perceived needs of entrepreneurs in Uttaradit province.