Desirable Properties of Accountants Scholaship of Establishments in Trat Province

Abstract

The study aimed to investigate the properties of the desirable characteristics of accountant in enterprises for approaching to ASEAN Economic Community in Trat province, and to study guidance for accountants to develop the desired properties of the enterprises in Trat province. A questionnaire was used as a tool to collect data in 5 aspects: 1) intellectual skill, 2) practical academic and functional skill, 3) personal attribute skill, 4) interpersonal interaction and communication skill and 5) organizational administration and business management skill. The result of this study found that the majority of respondents agreed that the overall properties of the desirable characteristics of accountant were at a high level. When considering each side, it was found that the practical academic and functional skill were at the highest level which were able to deal with finance and accounting units: tax, cost accounting, accounting standards, auditing and managerial accounting, followed by the intellectual skill was able to analysis financial statement correctly. The interpersonal interaction and communication skills were able to work with others as a team work, and for the organizational administration and business management skills were able to implement the policy according to fairness. Finally, the personal attribute skill was able to coexist in a multicultural society and adapt to environment change.