Modern Accounting Competencies on Practice Success of Bookkeepers in Suphan Buri Province

Abstract

The objectives of this research were to 1) study the level of opinion on modern accounting competence and operational success and 2) study modern accounting competencies that affect the success of bookkeepers in the area of Suphan Buri Province. The sample group consisted of 208 accountants in the area of Suphan Buri province registered accountants from the Department of Business Development. Data were collected using a questionnaire that was certified in human ethics. Statistics used in data analysis include the average, standard deviation, multiple correlation analysis, and multiple regression analysis.

The research results showed that: 1) overall modern accounting competency was at the highest level (mean=4.29), where the aspect with the highest mean was professional ethics (mean=4.30) and the aspect with the least mean was internal control and the preparation and presentation of accounting information for decision-making (mean=4.27)  and overall work success was at the highest level (mean=4.35), with the aspect with the highest mean being the operational process (mean=4.37) and the aspect with the least mean being the satisfaction aspect. User satisfaction (mean=4.33) 2) Modern accounting competencies, including the preparation and presentation of accounting information for decision-making, knowledge and skills in accounting professional ethics it affected the success of the bookkeepers in the area of Suphan Buri Province by 45.80 percent (R²=0.458) with statistically significant at the .05 level. The most important variables were professional ethics (=0.255), followed by the preparation and presentation of accounting information for decision-making (=0.242), and accounting knowledge and skills (=0.204), respectively. Factors in financial planning and control ( =0.085) and internal control (=0.039) did not affect the success of the bookkeepers in Suphan Buri province.