ความสัมพันธ์ระหว่างการพัฒนาความรู้ต่อเนื่องทางวิชาชีพกับความสำเร็จในอาชีพของผู้สอบบัญชีภาษีอากรในประเทศไทย

Abstract

The objective of this independent study is to investigate the relationship between continuing professional development and the career success of tax auditors in Thailand. Data used in this the sample for this study were 298 registered tax auditors in Thailand. The dependent variable was the success of tax auditors; whilst the hours of continuing professional development, experiences and quantities of certified financial statements were assigned as independent variables. Sex, age, education and certified with English financial statements were used as the control variables. The results from this study with multiple regression analysis (at the significance level 0.10) found that their hours of continuing professional development, the quantities of certified financial statements and their age had significant positive impact on their career success, which indicates that the more hours of continuing professional development, quantities of certified financial statements they have and the older they are, will lead to more success in their future career.