ACCOUNTANCY CAREER SUCCESS WITH PROFESSIONAL COMPETENCY-BASED, THE INTERNATIONAL ACCOUNTING EDUCATION STANDARDS: EVIDENCE IN THAILAND

Abstract

Professional competencies pertain to the abilities, attitudes, and actions of accountants. This research examines the influence of Accountancy Professional Competence (APC) on Accountant Career Success (ACS) among samples of professional accountants in accounting companies in Thailand under International Education Standards (IES). Using the purposive sampling approach, data were obtained from 365 respondents through a questionnaire. The Multiple Regression Analysis (MRA) technique validates the results of the following influences: (1) Professional values, ethics, and attitudes (PV), (2) Professional skills (PS), and (3) Technical competencies (TC), and the study validates the strength and significance of Accounting Experience (AE) and Continuing Professional Development (CP), which are vital factors affecting ACS and ACP. Nonetheless, this study found a possible relationship between GE and AG that negatively influences the trend of ACP, given the age range and education level of the same sample group. In contrast, GE, AG, and DE have a positive influence trend on ACS, indicating that ACS is likely to occur regardless of gender, age, or education level. These findings are a valuable contribution to the literature on professional ethics education and place a premium on the moral worth of compliance with IES2, IES3, and IES4 for financial accountants in emerging nations.