CORE COMPETENCIES OF THAI ACCOUNTANTS AND JOB SUCCESS: A STRUCTURAL EQUATION MODELING APPROACH CASE STUDY OF PROFESSIONAL ACCOUNTANTS IN THE BANGKOK METROPOLITAN REGION
Keywords:
Accountant Characteristics, Job Performance, Teamwork, Analytical AbilityAbstract
This study examines the effects of core competencies of Thai accountants – specifically professional knowledge, technology skills, and ethics – on job performance, with particular attention to the mediating roles of teamwork and analytical ability. Data were collected through a structured questionnaire administered to 370 professional accountants employed in organizations across the Bangkok Metropolitan Region, using a stratified random sampling method. Structural Equation Modeling (SEM) with AMOS was used to analyze the proposed relationships, and the model demonstrated an excellent fit with the empirical data (χ²/df = 1.110, RMSEA = 0.017, CFI = 0.996, TLI = 0.994, p = 0.109).
The results show that technology skills significantly affect job performance both directly (β = 0.266, p < 0.01) and indirectly through analytical ability (β = 0.453, p < 0.001). Ethics also have both direct (β = 0.284, p < 0.001) and indirect effects via teamwork (β = 0.154, p = 0.038). In contrast, professional knowledge does not have a significant effect on job performance, either directly or indirectly. These findings suggest that while technical knowledge is a foundational element, it is behavioral competencies – particularly analytical ability and teamwork – that convert core skills into effective performance. The study provides implications for accounting education, professional training, and human resource development, emphasizing the integration of behavioral skill development to enhance the readiness and sustainability of accountants in a rapidly changing business environment.
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