Desirable Characteristics of Accountants for Small and Medium Enterprises (SMEs) in Muang Tak, Tak Province

Abstract

The objectives of this study were (1) to study desirable characteristics of accountants needed in small and medium enterprises (SMEs) in Muang Tak, Tak province and (2) to compare desirable characteristics of accountants required for small and medium enterprises (SMEs) in Muang Tak, Tak province classified by the nature and types of business. The target population was entrepreneurs running small and medium enterprises (SMEs) in Muang Tak, Tak province, from which a sample of 169 entrepreneurs was chosen for this study. Data collection employed a questionnaire which was statistically analyzed using frequency, percentage, mean, standard deviation, F-test, or one way ANOVA. The study found that desirable characteristics of accountants such as professional knowledge and competency as well a professional ethics are on a high level based on the requirements of entrepreneurs in small and medium enterprises. In addition, the accountants’ basic knowledge that influences their working performance and general knowledge needed were desirable characteristics on a high level. The comparison of the desirable characteristics of accountants classified by the nature and types of business showed that the entrepreneurs of small and medium enterprises require significantly different characteristics of accountants on professional knowledge and competency, basic knowledge affecting working performance, and general knowledge. However, the desirable characteristic of accountants’ professional ethics is not different based on the perceived needs of entrepreneurs of small and medium enterprises.