Model of Competency Development of Accountants in Northeastern Thailand

Abstract

The purpose of this research was to present the model of competency development of accountants in northeastern Thailand. The researcher applied mixed methods research by conducting both quantitative and qualitative research. The statistics used in this research consist of frequency, percentage, mean, standard deviation, One-Way ANOVA (F-Test), Pearson Correlation Coefficient and content analysis. With regard to elements of accountants' competency that should be developed, the result shows that Talent (T) had the highest mean score, followed by Skills (S) and Knowledge (K), respectively. With regard to the comparison of attitude towards elements of accountants' competency that should be developed in total and, in particular, in the aspects of Knowledge, Skills, and Talent, classified by type of business, the hypothesis result shows that the sample in a different type of business had the same attitude towards accountants' competency that should be developed. With regard to the correlation analysis, the hypothesis result shows that all three competencies had a relationship with accountants' competency that should be developed in total at a high level with a statistical significance at .01. The researcher used the correlation coefficient to create the T-S-K Model to develop the competency of accountants in Northeastern Thailand.