Attributes of Accounting Graduates in response to Labor Market in ASEAN Economic Community from Opinions of the Heads of Accounting Department in Enterprises

Abstract

The purpose of this research was to study the opinions of the heads of accounting department in enterprises about attributes of accounting graduates indicating in 2010 Qualifications Framework for Bachelor of Accounting, in response to Labor Market in ASEAN Economic Community. The attributes were the students’ 1) morals and ethics 2) knowledge 3) intelligence skills 4) skills of human relationships and responsibilities 5) skills of mathematical analysis, communication and using information technology. The samples for the research were 196 heads of accounting department in enterprises in Bangkok. From the research, most of the heads of accounting department had their opinions in the high level that all of the five attributes of accounting graduates had to be applied in their work. The most essential attributes were morals and ethics ( = 4.44), skills of mathematical analysis, communication and using information technology ( = 4.32), intelligence skills ( = 4.29), skills of human relationships and responsibilities ( = 4.27), and knowledge ( = 4.26) respectively. The attributes of accounting graduates which were the most responsive to labor market in ASEAN Economic Community (AEC) were job ethics ( = 4.85), honesty ( = 4.80), team work ( = 4.64), knowledge integration for jobs ( = 4.62), job knowledge and understanding ( = 4.56), job knowledge and understanding according to National and International Education Standards for Professional Accountants ( = 4.54), foreign language competence, particularly English ( = 4.54) respectively.