Thai Accountant Competencies, Accounting Experience, Accountability Attitude, and Adaptation Capabilities, on Success in Accounting Profession after ASEAN Economic Community

Abstract

The article aims to study 1) Thai Accountant Competencies and adaptation capabilities; and 2) factor affecting on success in accounting profession after Thailand becomes a member of The Asian Economic Community. The sample consists of 400 accountants which operate their performance in Thai businesses. Online questionnaire was used for data collection in this research. Data analysis consists of descriptive statistics (i.e. mean, S.D., ranking) and inferential statistics (i.e. Pearson Correlation and Multiple Regression Analysis). The result shows that 1) Thai Accountant Competencies especially improvement of knowledge and skill of professional accountant, and adaptation capabilities are more than fair well. This finding also explain that the preparation level of Thai Accountant Competencies, Accounting Experience, Attitude of Implement Accounting, and Adaptation Capabilities have positively significance level at the significant level α < 0.01.