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Factors Affecting Need for Professional Skills Development for Accounting Students in Upper Northern Region of Thailand
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Worraphan Trakarnsirinont*Tulaya TulardilokNaruanard Sarapaivanich and Suvanna Laohavisudhi!
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* Assistant Professor, Accounting Department, Faculty of Business Administration, Chiangmai University
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Lecturer, Accounting Department, Faculty of Business Administration, Chiangmai University
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Assistant Professor , Accounting Department, Faculty of Business Administration, Chiangmai University
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! Associate Professor, Accounting Department, Faculty of Business Administration, Chiangmai University
Abstract
This study aimed at examining factors affecting accountancy students’ need for professional skills development: knowledge and ability skills; professional skills; professional values, ethics, and attitudes to achieve the international educational standards for professional accountants. In order to conduct this study, human needs: existence needs, relatedness needs, and growth needs as described in the ERG motivation theory are discussed. This qualitative and quantitative study began with an in-depth interview with people involving in accountant professional skills development i.e. auditors, accounting specialists enlisted in the federation of accounting professions, and administrators of education institutes that offer an accountancy program in the upper northern Thai region to develop survey questions. Data were, then, gathered from students in accountancy program of educational institutes in the upper northern Thai region that already satisfactorily passed the accountant professional skills trainings. The findings revealed that existence needs and growth needs correlated positively with the needs for knowledge and ability skills development. Moreover, growth needs correlated positively with the need for professional skills and professional values, ethics, and attitudes. These results demonstrate the student’s need for skills development which can be also applied as a guideline to develop the accountancy program of a certain educational institute.
Keywords: Motivation, Professional skills development, Accounting students
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