Qualifications of New Age Accountants Affecting on Accountants Recruitment in Phra Nakhon Si Ayutthaya Province

Abstract

This research aims to investigate the qualifications of individual accountant affecting the recruitment of accountants in Phra Nakhon Si Ayutthaya Province. The samples used in this study were entrepreneurs, branch managers and head of finance and accounting in Phra Nakhon Si Ayutthaya Province, totally 291 people. The questionnaire was used as a tool for data collection. Each item has a discretionary power between 0.885-0.966 and a reliable value of 0.963. The statistics used Exploratory Factor Analysis (EFA) and multiple regression analysis.

         The results revealed that the characteristics of the modern accountant analysis by factor analysis divided to 6 elements: 1) English language proficiency, 2) professional ethics 3) ability to use accounting knowledge, 4) ability to use technology in accounting, 5) ability to use in-house program (ERP) and reporting tools, and 6) ability to perform accounting and tax accounting work. These elements could explain the qualifications of a modern accountant 55.912 percent. The 4 elements of qualifications of the modern accountant; 1) English language proficiency, professional ethics, ability to use technology in accounting, and ability to perform accounting and tax accounting affected the level of consideration to recruit accountants at .05 level of significance.