ทักษะทางวิชาชีพบัญชีของนักศึกษาวิทยาลัยอาชีวศึกษา ในเขตภาคเหนือ

Abstract

This independent study aimed to examine professional accounting skills of students at vocational colleges in northern region. Data were gathered by questionnaires distributed to 320 students, who were studying in the 2nd year of accounting program in high vocational certificate level and who already passed the internship in the 3rd semester, from 8 vocational colleges in northern region. Data as obtained from the questionnaires were analyzed by the descriptive statistics: frequency, percentage, and mean. Results of the study on opinions of the accounting students on levels of their internship learning Outcomes presented that after taking on an internship, they agreed that their learning outcomes in Cognitive Domain was rated at high level; while their learning outcomes in Psychomotor and Affective Domains were rated at the highest level. Regarding their opinions ou levels of professional accounting skills, they agreed that their professional accounting skills in selfmanagement and organizational management skills were increased at the highest level. They, however, agreed that although their intellectual skill and interpersonal relations and communication skill had higher level in mean value, their professional skills in these aspects were fixed at the previous level The students agreed that the learning outcomes that they gained at the highest level were e the Psychomotor Domain i.e capacity to work actively, effectively, and proficiently and the Affective Domain i.e to have interest and willingness to work in accounting career, to accept opinions and working process of an organization, and to integrate and organize working values gained from learning outcomes to the real practice in order to increase self-worth. Hereafter were shown elements of professional accounting skills that the students gained at the highest level. In self-management skill, the elements that they gained included to be open to the ideas of others, to determine the clear goal, to seek for challenges and good planning to achieve the goal, and to have an ability to adjust themselves to others. In interpersonal relations and communication skill, the elements that they gained included to cooperate well with others and to work in team to achieve the organization goal and to have an ability to communicate to others with easy-to-understand, accurate, and straight-to-the point communication. In organizational management skill, the elements that they gained included to finish the assigned tasks within the required timeframe and to apply appropriate tools and technologies with a certain task in order to increase work effectiveness and efficiency. The findings also revealed that the students who took the internship at a specific organization as advised by the college gained the professional accounting skills: self-management, interpersonal relations and communication, and organizational management at higher level than those who found an organization to take their internship by themselves.