A comparative of accountant characteristics of students majoring in accounting
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Abstract
This research aimed to 1) study the accountant desired characteristics and 2) compare the accountant characteristics of the first- and fourth-year students, major in accounting, of the universities located in central and northeastern part of Thailand. The research method is cross-sectional survey comparison research. The sample was 244 undergraduate accounting students from the first- and fourth-year students in both universities, equally. The research instrument was a 53-items questionnaire with reliability coefficient between .89 -.96. Data were analyzed by independent t-test. The research results found seven aspects of accountant desired characteristics. The average score in each area of the first-year students were between 2.10-4.25, while the fourth-year students were between 2.83-4.40. The comparison of the accountant desired characteristics of the first-year students between both universities found that almost aspects there was no statistically significant difference. Whereas, the results of the comparison fourth-year students between both universities showed that: accounting knowledge, accounting professional skills, foreign language skill, using of information technology skills, experience and self-development, the students in northeastern university were significantly higher than those of the students in central university at the .05 level. Further, other rest aspects, there were no statistically significant differences. The research contribution is able to initiate the teaching and learning policy and the development of the accountant characteristics in higher education institutions.
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References
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