คุณลักษณะของนักบัญชีตามทัศนะของผู้บริหารสหกรณ์การเกษตร จังหวัดเชียงใหม่

Abstract

This independent study aimed at analyzing the favorable characteristics of accountants from perspectives of agricultural cooperative administrators, Chiang Mai Province, in the concept of professional skills for professional practices according to the International Education Standards for Professional Accountants Issue Number 3. It consisted of 1) Intellectual Skills 2) Technical and Function Skills 3) Personal Skills 4) Interpersonal and Communication Skill and 5) Organizational and Business Management Skills. Moreover, the study aimed at comparing favorable and actual characteristics of accountants according to the perspectives of agricultural cooperative administrators as mentioned. From this study, questionnaires were used to collect data from 66 agricultural cooperative administrators or 38.60 percent of the population. The statistics used for analysis were frequency, percentage, mean, standard deviation and paired difference test. Results from the study showed that most of the agricultural cooperative administrators were female, age over 44 years old, holding Bachelor’s degree in a field of business, and have taken the position as cooperative managers for more than 9 years. Results from studying favorable qualifications of accountants found that most of the agricultural cooperative administrators need accountants who had overall and each professional skill in high level. For the actual characteristics of accountants, it was found that accountants in agricultural cooperative had high level of both each characteristic and overall characteristics of professional skills. Results from the comparison of favorable characteristics of accountants from perspectives of agricultural cooperative administrators in Chiang Mai Province, totally it was found that agricultural cooperative accountants had actual characteristics which are statistical significantly less than the favorable characteristics preferred by administrators at 0.05. Considering on each professional skill, it was found that agricultural cooperative accountants had intellectual skills, technical and function skills, interpersonal and communication skill and organizational and business management skills which are statistical significantly less than what preferred by administrators at 0.05. However, it was revealed that the favorable and actual characteristics on personal skills of agricultural cooperative accountants are statistical significantly not different at 0.05. Therefore, results from this study benefit for agricultural cooperative and related organizations. Accountants of agricultural cooperative and people who are interested can apply them as guidelines to develop their professional skills in order to respond the need of administrators.