Competencies of Aspiring Accountants in the Digital Age According to International Education Standards for Accounting Professionals
Keywords:
Competency, Aspiring accountants, Digital ageAbstract
The objectives of this research were (1) to study the competency level of preferred accountant accountants in the digital age in accordance with international educational standards for professional accountants, and (2) to study the correlation of competencies of aspiring accountants in the digital age. Digital and international education standards for professional accountants by studying a sample of 333 industrial accountants in Nonthaburi Province. By simple sampling method by drawing the lottery according to the specified proportion. The research instruments were closed-ended and open-ended questionnaires. The questionnaire was measured for IOC with a mean of not less than 0.60 and the reliability value was 0.957. The majority of respondents were female, 82.60%, age 21-30 years, 58.90%, working age less than 5 years, 60.10%. At the bachelor's degree level, 68.80% and most of the monthly income is not more than 15,000 baht 44.10%. By studying the opinions of the desired accountant competencies in the digital age as a whole, it was found that 4 areas were professional ethics ( = 4.48, S.D. = 0.52) at the highest level, followed by performance ( = 4.23, S.D. = 0.53) and expertise in different skills ( = 4.13, S.D. = 0.53) Knowledge and professional intelligence ( = 3.89, S.D. = 0.84) were the last. For the study of the relationship of the desired performance of accountants in the digital age. It consists of knowledge and professional wisdom (Knowledge), the competency of the desired accountant in the digital age, professional ethics (Ethics), the desired accountant's performance in the digital age, working (Working) and the competency of the accountant who In the digital age, expertise in various skills (Expertise) found that there was a significant relationship with the overall international education standard at a significant level of 0.01
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