Factors affecting teaching efficiency in the 21th century and accounting professional skills of vocational accounting teachers in Bangkok metropolitan

Abstract

The purpose of this research is to examine the knowledge framework and accounting professional ethics that impact the teaching performance of accounting teachers in the 21st century, as well as the accounting professional skills of vocational accounting teachers in the Bangkok metropolitan area. This research was a quantitative research. The research instrument used for this research was a questionnaire. An example used in the study were 118 accounting teachers of the vocational education commission in Bangkok metropolitan by using the calculation method from Krejcie & Morgan's formula. The statistics used in the research were the descriptive statistics. The research employed both descriptive statistics and multiple regression analysis. The results of the study revealed that the professional knowledge framework has a positive impact on the teaching performance of accounting teachers in the 21st century statistically significant at .05 and .01 level respectively. Accounting professional knowledge framework: Knowledge related to the accounting profession and information technology knowledge have a positive impact on accounting professional skills statistically. significant at .05 and .01 levels. Accounting professionals carry out responsibilities towards the shareholder's partner, an individual, or a legal entity. These responsibilities positively influence the teaching performance of accounting teachers in the 21st century, with a statistically significant impact at the .01 level. And accounting professional ethics regarding responsibility to service recipients and maintaining Confidentiality duties have a positive impact on accounting professional skills. statistically significant at .01.