THE EFFICIENCY MANAGEMENT MODEL OF ACCOUNTANT COMPETENCY DEVELOPMENT IN THE CERTIFIED ACCOUNTING PRACTICE FIRMS IN THAILAND

Abstract

This research aims to study Components of the performance of accountants necessary to enter the ASEAN Economic  Community  and Thailand 4.0 policy.   And to study the factors affecting the development of such competencies In order to obtain a model for managing the performance development of an effective accountant in the quality accounting office in Thailand.  This research is a survey research. The research Instrument was a questionnaire. Population are accountants in  the certified accounting practice firms in Thailand. There were 400 samples. The statistics were used for data analysis are descriptive statistics and reference statistics.   They were  percentage, mean, standard deviation and  the distribution of  structural equation analysis. The variables studied were 1) Human Resource Management 2) Human Resource Development 3) Leadership 4) Knowledge Management. The required competency variables of the three types of accountants are 1) Knowledge, 2) Professional skills, and 3) Personal characteristics. The study indicated that development of  effective competencies for  The linear relationship model of empirical data is well harmonized.  Human resource management factors  was the most important factor in the development of competence, followed by human resource development  and  leadership but knowledge management was not statistically significant.