Factors Influencing Accountants' Competency in Bangkok Metropolitan

Abstract

          The aim of this research is to study   1) the individual characteristics of a professional accountant, 2) comparison of the competency of accountants in Bangkok and the competency of accountants in suburb based on the following criteria: personal characteristics, the internal factor in accounting capabilities, and the external factor in environments. Questionnaires were used to collect data. The collected data from questionnaires were analyzed by descriptive statistics, one-way analysis of  variance, and multiple regression analysis.    The results indicate that 1) most respondents were female, aged between 26 and 35, single, graduated bachelor degree, working experience between 6 and 15 years, having Certified Public Accountant license, and   working as an accounting manager; 2) types of accounting license have effected to the competency of accountants; 3) the internal factors of accounting professional   capability on the individual characteristics    and ethics of professional accountants have effected on the accountants' competency; 4) The external factors of environment : work motivation and act of accounting organization, have effected to the competency of accountants. Therefore, the result of this study could be used as a guide to promote and develop accountants to increasing their performance. Moreover, could be help the accountants in Thailand create availability    and capacity.