The Characteristics of Accountant that Affect the Quality of Financial Reports Accounting Office Needs in the New Normal, Mueang District in Ratchaburi Province
Keywords:
Accountant's Attributes, Quality of Financial Reports, Accounting OfficeAbstract
The objectives of this research were (1) to study the characteristics of accountants that the accounting firm needs in the New Normal, Mueang District Ratchaburi Province. (2) to find the relationship of accountants' characteristics that affect the quality of financial reports that the accounting firm needs in the New Normal, Mueang District Ratchaburi Province and (3) as guidelines on the development of the curriculum to produce graduates that meet the needs of the accounting firm or the requirements of the labor market. The samples population are executives, managers, and heads of accounting offices from 16 locations in Muang District Ratchaburi Province (Department of Business Development, 2021). The data were collected by using questionnaires. The data were analyzed by using descriptive statistics. It consists of the frequency, mean, standard deviation and inferential statistics analyzed the correlation coefficient.
The results of research according to the first objective revealed that the characteristics of accountants that the accounting firm wanted in the New Normal, Mueang District Ratchaburi Province, overall it was at a high level = 4.38, the overall financial reporting quality was at a high level
= 4.41. The second objective found that all aspects of accountants' characteristics affect the quality of financial reports with statistical significance at the 0.05. The Pearson correlation coefficient was as follows knowledge of accounting professions r= 0.66, information technology and communication r= 0.64, analysis and problem-solving r= 0.57, professional accounting skills and ethics r= 0.50 and strategic planning r= 0.45. And a guideline for curriculum development by allowing the accounting firm to take part in criticizing the curriculum adjusting the course descriptions and allowing full-time instructors to adjust teaching methods by emphasizing students' skills in line with labor market demands.
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