ความสัมพันธ์ระหว่างคุณลักษณะการเป็นผู้ประกอบการกับเจตนาในการประกอบธุรกิจสำนักงานบัญชีของนักศึกาาสาขาวิชาการบัญชี มหาวิทยาลัยราชภัฏมหาสารคาม

บทคัดย่อ

The Relationship between Entrepreneurial Characteristics on the Working Intention in the Accounting Firm of the Accounting Department’s Students in Rajabhat Mahasarakham University

The aims of this description research were (1) to study the entrepreneurial characteristics, (2) to study the working intention in the accounting firm and (3) to study the relationship between entrepreneurial characteristics on the working intention in the accounting firm of the accounting department’s students in Rajabhat Mahasarakham University. The data collection instrument was questionnaire from 952 students of the accounting department’s students in the faculty of Management Science, Rajabhat Mahasarakham University who were the first year students to the fourth year students and the independent sector’s students in the academic year 2012. 602 completed questionnaires were returned or 63.24 percent. The statistical methods were mean, standard deviation, and multiple correlation analysis.

The findings revealed that (1) the accounting department’s students agreed with entrepreneurial characteristics as a whole and each of all these aspects at a high level such as identity orientation, innovativeness orientation, risk taking orientation, competitive aggressiveness orientation, stability and learning orientation, achievement orientation, and entrepreneurial personality respectively, (2) the accounting department’s students agreed with the working intention in the accounting firm as a whole at a high level, and (3) the relationship between entrepreneurial characteristics on the working intention in the accounting firm were positively and highly as a whole with statistical significant at the 0.05 level (r = 0.689).