การพัฒนาสมรรถนะนักบัญชีของธุรกิจในอำเภอเมืองเชียงใหม่เพื่อรองรับการเปิดประชาคมเศรษฐกิจอาเซียน

Abstract

The purpose of this independent study was to investigate how to develop the accountants’ competency in small and medium enterprises (SME) in Mueang District, Chiang Mai in order to support the opening of ASEAN Economic Community according to the Mutual Recognition Arrangements Framework on Accountancy Services (MRA) and the International Education Standards for Professional Accountants (IES) including professional knowledge (IES 2), professional skills (IES 3), professional values, ethics and good attitudes towards profession (IES 4). The data were collected from questionnaires through a random sampling of 200 accountants in small and medium enterprises in Mueang District, Chiang Mai and analyzed statistically by frequency, percentage and mean. The results revealed that most respondents were female, aged 20-25 with bachelor degrees in Accounting and others, namely Business Administration, Economics and Management. Their current job positions were general accountants with 1-3-year-work experience in Accounting. Their basic knowledge concerning ASEAN Community was at the highest level and their knowledge about the ASEAN Mutual Recognition Arrangements in Accountancy was at the lowest level. The findings concerning the professional knowledge competency development (IES 2) showed that most respondents wanted to develop their overall professional knowledge in all aspects at high level. Their wants of developing the information technology competency showed the highest mean. The followings were financial accounting and related knowledge and business organization, respectively.

According to the professional skill competency development (IES 3), it was found that most respondents wanted to develop their overall professional skills in all aspects at high level. Their wants of developing the technical skill competency indicated the highest mean. The followings were individual characteristics, learning, business management and administration and interpersonal interaction and communication, respectively.

Regarding the professional values, ethics good attitudes towards profession competency development (IES 4), it revealed that most respondents wanted to develop their overall professional values, ethics good attitudes towards profession in all aspects at high level. Their wants of developing the performance competency by using knowledge, abilities and professional expert with consciousness, intention and full effort showed the highest mean. The followings were the performances with moral, justice, honesty and social responsibilities, being independent and intent on developing knowledge continuously, respectively.

Related to the overall accountants’ competency development based on IES framework, it was found that most respondents wanted to develop the accountants’ competency development based on IES framework in all aspects at high level. Their wants of developing the professional values, ethics good attitudes towards profession indicated the highest mean. The followings were the professional knowledge and professional skills, respectively.