Comparison of Desirable Financial and Accounting Competencies in the Digital Age of Bangkok Campus Prachinburi Campus Rayong Campus King Mongkut's University of Technology North Bangkok

Main Article Content

Potjanart Kuesakul

Abstract

The purposes of this descriptive research were to study comparison of desirable financial and accounting competencies in the digital age of Bangkok Campus, Prachinburi Campus, Rayong Campus, King Mongkut's University of Technology North Bangkok. Objective to study comparison of desirable financial and accounting competencies in the digital age of Bangkok Campus, Prachinburi Campus, Rayong Campus, King Mongkut's University of Technology North Bangkok. 110 subjects were selected by specific sampling of Finance and accounting officers. The researcher created questionnaires from various theories and related research results and adapted from questionnaires, which were created as guidelines.The reliability coefficients of the financial and accounting competencies scale were .89, respectively. Data were analyzed using frequency, percentage, mean, standard deviation, and F-test. The results of this study: 1) The desired financial and accounting professional in the digital age has the competencies to perform, overall. The average values are arranged from highest to lowest. It was found that; Bangkok campus, good level (gif.latex?\mu = 3.63, gif.latex?\sigma= 0.524) Prachinburi Campus, moderate level (gif.latex?\mu = 3.23, gif.latex?\sigma= 0.876) and Rayong campus, moderate level (gif.latex?\mu = 3.20, gif.latex?\sigma= 1.098) respectively. 2) The desired financial and accounting professional in the digital age had the competencies to perform, each side. Found that; usage design, thinking and analytical skills, information technology, information security and professional ethics for accountants, no different. While organizational work processes and aspects of work adjustment were statistically significant difference at the 0.05 level. 3)The desired financial and accounting professional in the digital age of Bangkok campus had core competencies related to organizational processes better than the desired financial and accounting professional in the digital age of Prachinburi Campus. and 4) The desired financial and accounting professional in the digital age of Prachinburi Campus had Personal competencies related to aspects of work adjustment better than the desired financial and accounting professional in the digital age of Bangkok campus.

Article Details

How to Cite
Kuesakul, P. (2024). Comparison of Desirable Financial and Accounting Competencies in the Digital Age of Bangkok Campus Prachinburi Campus Rayong Campus King Mongkut’s University of Technology North Bangkok. Journal of Technical and Engineering Education, 15(2). Retrieved from https://so10.tci-thaijo.org/index.php/FTEJournal/article/view/978
Section
Articles

References

College of Industrial Technology, (2021). Self-assessment report ,academic year 2021. College of Industrial Technology. [in Thai]

Jindanil, K.& Chitsakul, C. (2023). The Essential Competencies of A Professional Accountant in the 21 Century. Journal of Management Science Research Surindra Rajabhat University, 7(2), 195-209. [in Thai]

Juntasutho, A.,Anekjumnongporn, P. & Laohavichien, T. (2023). The Component of the Competency in Thailand. Jounal of Federation of Accounting Professions, 5(1), 64-81. [in Thai]

Kammoongkoon, N.& Sukwatanasinit, K. (2023). The Competence of Accountants and Adoption of Thechnology in Applying of Accounting Affects the Efficieiency of Financial Reporting in the Eastern Region. Journal of MCU Ubon Review, 8(1), 159-169. [in Thai]

Klaisuban,N. (2019). Qualifications of accountants that are desirable for establishments in the digital age. (Research report). Pathum Thani: Rajamangala University of Technology Thanyaburi. [in Thai]

Krongmee,W. ,Yangdee,P. & Ketumrak,P. (2020). Impacts of Digital Accountant Skills for Successful Work of Accounting Firms in Chiang Mai. Journal of Business Administration Maejo University, 2(1): 67-86. [in Thai]

Phetcherdchu,P. (2023). What do you need to know before saying that you are “Accountant in the digital age”. https://ciba.dpu.ac.th/blog/2017/03/20. [in Thai]

Prapaisri,P. & Nantaphan,K. (2020). Guidelines for professional development of accounting professionals in Digital age. Mahachula Nakorn News Journal, 7(12), 422-435. [in Thai]

Rungruang,W. (2019). Assessment of student competency according to the Vocational Certificate Curriculum, B.E.2013, Retail Business Department, Dual System, Phitsanulok VocationalCollege, using the format 360-degree assessment (Master's degree, curriculum, and teaching). Naresuan University. [in Thai]

Sukphong,P. & Klaewkruea,N. (2022). Competencies of Desirable Accountant of Enterprisesin the Digital Era. Lampang Rajabhat University Journal, 11(1), 146 - 156. [in Thai]

Supanyabut,C. (2019). Development of a program to strengthen teachers' competency in active learning management (Under the jurisdiction of the Secondary Educational Service Area Office, Area 24. Education degree Master of Management and Educational development). Mahasarakham University. [in Thai]

Thummapawat,D. & Pawapootanon Namahasakham,W.(2022). Factors Affecting the efficiency of internal controls in Financial And Accounting of Government Hospitals In Mahasakham. Vocational Education Innovation and Research Journal, 6(2), 58-67. [in Thai]

Wangyen,S. (2020). Factors affecting technology acceptance. used for processing accounting information Officer case studies Federation of Thai Industries (master’s degree thesis). Dhurakij Pundit University, Bangkok. [in Thai]

Wattanasap,N. (2021). Accountants' competencies that influence artificial intelligence and efficiency in Work. Bangkok: Srinakharinwirot University. [in Thai]