The Accounting Students Potential Developing Guidelines in the Perspective of the Accounting Firm: Case Study of Accounting Students Bangkok Thonburi University

Abstract

This research aims to 1) explore the perspective of the accounting firm towards the qualifications of the student qualifications framework of the Faculty of Accounting Bangkok Thonburi University, and 2) guide the potential development of accounting students from the point of view of accounting firms. The case study of this research was students of the Faculty of Accounting, Bangkok Thonburi University.

The sample consisted of 51 enterprises accepting students of the Faculty of Accounting, Bangkok Thonburi University for internships in the academic year 2019, and 132 students taking internships by using a specific sampling. The descriptive statistics were used to analyze the data: mean (µ), standard deviation (σ) and correlation test by multiple linear regression analysis method.

The results revealed that the perspective of the accounting firm towards intern students 1) morality and ethics was at a high level, 2) knowledge characteristics was at a high level, 3) intellectual skills was at a high level, 4) interpersonal relations and responsibility was at a high level, and 5) communication and information technology skills was at a high level. Meanwhile, moral and ethical characteristics, knowledge, intellectual skills, interpersonal skills and responsibility, communication and information technology skills were related to the satisfaction of the accounting firm with the internships of accounting students from Bangkok Thonburi University. When considering the regression coefficient of the predictor, it was found that moral and ethical characteristics and interpersonal skills were impossible to predict the satisfaction of the accounting firm with the internship of the students of the Faculty of Accounting, Bangkok Thonburi University. While the knowledge, intellectual skills, and communication and information technology skills were statistically predictive of the accounting firm's satisfaction with the internships among accounting students of Bangkok Thonburi University. The overall opinion of the accounting firm towards the interns showed that the interns had a high level of overall practical competence. Finally, the information obtained from this study can be analyzed in order to plan as a guideline for developing student potential.