THE DESIRABLE CHARACTERISTICS OF ACCOUNTANTS TOWARDS PARTICIPATION IN ASEAN ECONOMIC COMMUNITY

Abstract

This research included the following objectives: 1) to study the desirable  characteristics of accountants towards participation in ASEAN Economic Community; 2) to present the study on the desirable characteristics of accountants towards participation in ASEAN Economic Community. The samples consisted of 44 medium-sized enterprises in the category of limited company in Ubon Ratchathani Province. The enterprises were registered by the Department of Business Development. The samples were selected through Krejcie & Morgan (1970) sampling method. The instrument used for collecting data was a questionnaire. Data were analyzed through statistics including percentage, mean, and standard deviation. The study results were as follows. 1) In the desirable characteristics of accountants  towards participation ASEAN Economic Community, according to the data of the respondents:  majority of them were female than male; their ages were between 36 – 45 years; education levels were at Bachelor’s Degree and Master’s Degree; their career positions were accounting supervisors, followed by managers, owners of the enterprises, and personnel supervisors; their career experiences were between 6 – 10 years. 2) For the presentation of this research, the overall desirable characteristics of the accountants towards participation in ASEAN Economic Community was at a high level that comprised 3 characteristics: ethical values and professional attitude, the highest average was the transparent and honest practice; professional skill, the highest average was accounting skill; and professional knowledge, the highest average was knowledge in English.