影响会计技术能力、专业技能和专业价值观、道德和态度的因素——以泰国为例

IF 0.8 Q4 BUSINESS, FINANCE

Asian Journal of Business and Accounting Pub Date : 2019-06-27 DOI:10.22452/AJBA.VOL12NO1.3

Naruanard Sarapaivanich, Worraphan Trakarnsirinonta, Suvanna Laohavisudhi, Tanikan Viriyachinkarn

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引用次数: 3

摘要

手稿类型：研究论文研究目的：本研究旨在考察影响国际教育标准（IES）规定的会计专业人员基本技能的因素。设计/方法论/方法：先行因素来源于Aldfer（1969）的存在、关联和成长需求理论。本研究采用了一种包括审计师、标准制定者和教员的混合方法。研究发现：研究结果表明，会计专业技能的动机是成长和关联需求。研究结果进一步表明，会计培训经验的长度和学生毕业后从事会计工作的意愿是提高其会计技术能力的关键因素。理论贡献/独创性：本研究通过关注泰国等东盟经济共同体（AEC）成员国如何应对IES的需求，促进了人们对该领域的兴趣。ERG理论可以用于理解影响会计技术能力、职业技能和职业价值观、道德和态度发展的因素。从业者/政策含义：ERG理论有助于管理者认识到，如果没有为员工提供成长机会，他们可能会回归到相关需求。因此，研究结果表明，为了培养学生的会计技术技能，学术机构应鼓励学生参加会计培训计划，将其作为课程的一部分。研究结果进一步表明，如果得到上级和同事的认可，会计专业技能（IES3）可以得到提高。研究局限性：本文的样本包括来自泰国北部的会计专业学生。只审查了在泰国实施的三项国际教育标准。关键词：会计技术能力、职业技能、职业价值观、道德态度JEL分类：M41、M48

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Factors Affecting the Need to have Accounting Technical Competence, Professional Skills and Professional Values, Ethics, and Attitudes – The Case of Thailand

Manuscript type: Research paper Research aims: This study aims to examine the factors affecting accounting professionals’ essential skills as specified by the International Education Standards (IESs). Design/Methodology/Approach: The antecedent factors are drawn from Aldefer’s (1969) theory of existence, relatedness and growth needs (ERG). A mixed method approach involving auditors, standard setters and faculty members is employed in this study. Research findings: The results suggest that accounting professional skills are motivated by the growth and relatedness needs. The findings further reveal that the length of accounting training experience and the students’ intention to work in accounting fields, after graduation, are key factors which enhance their accounting technical competence. Theoretical contributions/Originality: This study contributes to the emergent interest in this field by focussing on how the ASEAN Economic Community (AEC) members like Thailand, responds to the needs of the IES. The ERG theory could be adapted in understanding the factors affecting the development of accounting technical competence, professional skills and professional values, ethics and attitudes. Practitioner/Policy implications: The ERG theory assists managers in recognising that if growth opportunities are not furnished to employees, they may regress to relatedness needs. The findings thus suggest that in order to develop students’ accounting technical skills (IES2), the academic institutions should encourage students to participate in accounting training programmes as a part of the course curriculum. The results further indicate that accounting professional skills (IES3) can be enhanced if they get acceptance from their superiors and co-workers. Research limitations: The samples of this paper comprise accounting students from northern Thailand. Only three International Education Standards (IESs) which are implemented in Thailand are examined. Keywords: Accounting Technical Competence, Professional Skills, Professional Values, Ethics and Attitudes JEL Classification: M41, M48

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.