The Study of the Influence of Accounting Professional Skills on the Successful Performance of Accountants: A Case Study of Accountants in Bangkok Metropolitan Region

Abstract

The objectives of this research were to study the influence of accounting professional skills on the successful performance of accountants in Bangkok Metropolitan Region and to study the performance of accountants in Bangkok Metropolitan Region in order to be applied as the guidelines for self-development in accounting profession. The sample of this study was 400 accountants in Bangkok Metropolitan Region. The sample size was determined based on Taro Yamane’s method with an error of 0.05. A questionnaire was used as a research instrument. The collected data was then analyzed by using statistics including mean, standard deviation, and multiple correlation analysis. The results of this research indicated that the overall opinion towards accounting professional skills was at a high level. When the individual aspects were considered, all aspects were at a high level. The overall opinion towards successful performance was at a high level. When individual aspects were considered, all aspects were at a high level. Multiple correlation analysis indicated that accounting professional skills, intellectual skills, academic and practical skills, personal characteristic skills, interaction with others and communication skills, organization and business management skills influenced the overall successful performance. Therefore, accountants should develop the accounting professional skills for enhancing their knowledge and develop the expertise in professional practice for self-benefit and work progress and the correct practice to comply with the accounting standards.