21st century learning skills: The 8Cs influencing the professional development of accounting practitioners in the Tourism Authority of Thailand

Abstract

This research aimed to study the 21st century learning skills: The 8Cs that influence the professional development of accounting practitioners in the Tourism Authority of Thailand (TAT). The sample consisted of 108 accounting practitioners in the Tourism Authority of Thailand. Data were collected using a questionnaire, and the analysis included percentage, mean, and standard deviation, as well as Pearson’s correlation coefficient and multiple regression analysis. The findings also revealed that the overall opinions of accounting practitioners regarding the 21st-century learning skills (8Cs) were at a high level. Considering each dimension, the highest mean score was found for the morality skill, follow sequentially by teamwork skill, communication skill, critical thinking skill, information technology skill, career skills, cross cultural understanding skill, and creativity skill, respectively. Furthermore, the study found that the 21st Century Learning Skills: The 8Cs, specifically morality skill and information technology skills positively affected the professional development in accounting in the areas of trust advisor, positive personality, and professional sustainability, with statistical significance at the .10 level.