คุณลักษณะที่พึงประสงค์ของนักบัญชีสหกรณ์ออมทรัพย์ ในจังหวัดเชียงใหม่

Abstract

This study aimed to examine and compare desirable characteristics of saving and credit cooperative accountants in Chiang Mai province. Data were gathered from 236 committee members, officers, and auditors of the saving and credit cooperatives in Chiang Mai. Data obtained were, then, analyzed by the descriptive statistics: frequency, percentage, mean, and standard deviation, along with the F-test and the T-test. The findings presented that according to the International Accounting Education Standards Volume 3: Initial Professional Development on Professional Skills (Revised Edition), the overall desirable characteristics of saving and credit cooperative accountants in Chiang Mai province i.e. intellectual skill, interpersonal relation and communication skill, self-management skill, and organizational management skill were rated at high level. The organizational management skill was rated at the highest mean score; followed by the self-management skill, interpersonal relation and communication skill, and intellectual skill, respectively. Results of the comparative study on the differences of desirable characteristics of saving and credit cooperative accountants in Chiang Mai province at 95% of level of confidence were presented as follows. 1) The respondents agreed that different fields of education background of those involving in the operations of saving and credit cooperatives caused the difference of desirable characteristics in organizational management skill among the saving and credit cooperative accountants. 2) The participations in trainings organized by accounting professional agents or organizations caused the differences of desirable characteristics in intellectual skill, interpersonal relation and communication skill, and self-management skill among the saving and credit cooperative accountants. 3) The encouragement to the saving and credit cooperative accountants to acquire additional knowledge through internet and to receive advices from resource persons caused the differences of desirable characteristics in interpersonal relation and communication skill among the saving and credit cooperative accountants. Results of the comparative study on the differences of desirable characteristics of saving and credit cooperative accountants in Chiang Mai province at 99% of level of confidence were presented as follows. 1) The respondents agreed that different fields of education background of those involving in the operations of saving and credit cooperatives caused the difference of desirable characteristics in self-management skill among the saving and credit cooperative accountants. 2) The encouragement to the saving and credit cooperative accountants to acquire additional knowledge through internet and to receive advices from resource persons caused the differences of desirable characteristics in intellectual skill among the saving and credit cooperative accountants.