Influence of Desired Accountant Characteristics on Work Performance Quality: A Case Study of Accountants in Bangkok and Metropolitan Area
Keywords:
Desired Accountant Characteristics, Work Performance QualityAbstract
This study aimed to examine the influence of desired accountant characteristics on work performance quality among accountants in Bangkok and the metropolitan area. Data were collected using questionnaires from 397 respondents selected through convenience sampling. The data were analyzed using descriptive statistics, correlation analysis, and multiple regression analysis.
The results showed that desired accountant characteristics comprised six dimensions: professional knowledge and skills, technology and information system usage, business and legal knowledge, communication and teamwork skills, analytical and problem-solving abilities, and professional ethics. The findings indicated that these characteristics had a strong positive relationship with work performance quality, which included accuracy, communication, and teamwork, provision of decision-support information, and achievement of work outcomes. Moreover, professional ethics, communication and teamwork skills, analytical and problem-solving abilities, and professional knowledge and skills were identified as significant predictors of work performance quality. In contrast, technology usage and business and legal knowledge were found to have no significant effect. The study emphasized the importance of integrating ethical standards, interpersonal competencies, and technical knowledge to enhance accountants’ work performance. It also provided recommendations regarding skill development and organizational knowledge management to support sustainable adaptation to digital-era transformations.
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