Factors of Professional Accountants’ Capability that are Expected in Small and Medium-Sized Enterprises (SMEs) from a Perspective of Executives
Journal Title: International Journal of the Computer, the Internet and Management - Year 2017, Vol 25, Issue 1
Abstract
This research aims to study the factors of professional accountants’ capability that are expected in Small and medium-sized enterprises (SMEs). A target populace of this research is executives from Small and medium-sized enterprises (SMEs) which researchers have used a survey as a tool to collect sample data from 234 enterprises and conducted 2 analysis methods to analyze the data. The two methods are an exploratory factor analysis by using SPSS program and a confirmatory factor analysis using AMOS program. A result from the confirmatory factor analysis showed that the expected professional accountants’ capabilities of accountants in Small and medium-sized enterprises (SMEs) from the perspective of the executives consists of 13 features in which the 5 most important factors are Technical skills and practical function (monitoring assessment regulations), General knowledge, Basic personal skill, Communicative interpersonal skill, and Working interpersonal skill. In all, the performance model of professional accountants expected in Small and medium-sized enterprises (SMEs) in executives’ perspective is in line with the empirical data on a favorable level.
Authors and Affiliations
Chatsayan Thanunjirachote, Chanidapa Deesukanan, Natcha Krimjai
Keywords
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