The Development of Professional Attributes and Competencies in Accounting to Meet the Needs of Accounting Firms through Integration with the Sustainable Development Goals (SDGs)

Abstract

This research consists purposes were to investigate the accounting professional characteristics and qualifications required by accounting firms in Khon Kaen Province. This research employed a quantitative research design. The research instrument was a structured questionnaire. The sample consisted of 30 representatives from accounting firms located in Mueang Khon Kaen District Khon Kaen Province, selected through purposive sampling. The data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean and standard deviation. The findings revealed that the overall demand for accounting professional characteristics among accounting firms was at the highest level. Among the required professional characteristics, accounting professional ethics received the highest mean score (x̄ = 4.71, S.D. = 0.50), followed by analytical and problem-solving skills (x̄ = 4.49, S.D. = 0.55), information technology competency (x̄ = 4.36, S.D. = 0.59), accounting professional knowledge (x̄ = 4.32, S.D. = 0.63), accounting professional skills (x̄ = 4.22, S.D. = 0.61) and English language proficiency (x̄ = 3.38, S.D. = 0.83). Regarding the demand for information technology competency as an accounting professional characteristic, the overall level of demand was at the highest level (x̄ = 4.59, S.D. = 0.60). When each aspect was considered individually, ranked from the highest to the lowest mean score, the most highly demanded competency was the ability to use computers to prepare accounting information for both internal and external users of the organization (x̄ = 4.47, S.D. = 0.57). This was followed by the ability to utilize information systems for the preparation of financial statements and value-added tax (VAT) reports submitted to financial statement users and the Revenue Department (x̄ = 4.37, S.D. = 0.56), the ability to apply technology in the preparation of accounting information (x̄ = 4.33, S.D. = 0.61), and the ability to use information systems to prepare cost analysis reports and budget reports (x̄ = 4.27, S.D. = 0.64), respectively.