Desirable Characteristics of Accountant for Thai Auto Parts Manufacturing

Abstract

The purposes of this research were 1) to study the member of Thai Auto Parts Manufacturing opinions towards the General Information 2) to study the qualifications of the accountant preferred by enterprises. 3) to study and compare the qualifications of the accountant staffs preferred by enterprises based on the type of business, the main products manufacturing, the number of employees and the business capital. The sample consisted of 243 account managers of Thai Auto Parts Manufacturing. The questionnaires have been used to collect the data. The statistical tools used in this research are frequency (f), percentage (%), Mean ( ), standard deviation (S.D.) and One Way ANOVA. The Statistical software package has been used to analyze the data. The result found that the type of business of most enterprises are limited companies, mainly producing car spare parts. The majority of enterprises has at least 151 employees and capital start up from 101 million baht. Opinions toward qualifications of the accountant preferred by these enterprises indicated that the qualifications of the accountant most preferable by enterprises are value, attitude and ethics. The comparative results on the qualifications of the accountant preferred by enterprises indicate that the main products manufactured are different, and had different expectations for the accountant’s qualifications.