วารสารวิทยาลัยบัณฑิตเอเซีย ...

The purposes of this research were to study and compare the skills of professional accountants based on International Education Standards for Professional Accountants of the undergraduate students of Bachelor of Accountancy Program at College of Asian Scholars based on the programs so that the educational institution can obtain the information on the development and production of skilled graduates of professional accountants in accordance with International Education Standards for Professional Accountants. The population of the study included 102 undergraduate students of Bachelor of Accountancy Program at College of Asian Scholars. The 5-rating scale questionnaire with the reliability of .967 was used to collect the data. The data were analyzed by percentage, mean, standard deviation and One-Way ANOVA. Most of the respondents were females (95.20%) and aged lower than 25 years old (85.50%). Most of the students studied in the fourth year (42.20%) and were the students in a regular program (79.50%). The first top 3 future careers that the students were interested were audit, accounting and managerial accounting, respectively. However, the future career that the students were least interested was accounting system design. The research found that the skills of professional accountants in accordance with International Education Standards for Professional Accountants of the undergraduate students at College of Asian Scholars were at a high level in all aspects (μ = 3.79, σ = 0.49). The personal skills obtained the highest mean (μ = 3.92, σ = 0.47). When considering the personal skills in each aspect, it was found that self-management obtained the highest mean (μ = 4.07, σ = 0.54). The skills of professional accountants in accordance with International Education Standards for Professional Accountants were at a high level. The results of the comparative study of differences between the skills of professional accountants in accordance with International Education Standards for Professional Accountants of the undergraduate students of Bachelor of Accountancy Program at College of Asian Scholars based on the programs revealed that the skills of professional accountants in accordance with International Education Standards for Professional Accountants of the undergraduate students studying in the regular program and the transfer program were not different with statistical significance at .05. When considering in each aspect, it was found that the practical and functional academic skills of the undergraduate students studying in the regular program and the transfer program were statistically significant difference at .05. On the other hand, the intellectual skills, the personal skills, the interpersonal and communication skills and the organizational management and business management skills were not different with statistical significance at .05.