The purpose of this research was to study the individual characteristics of professional accountant, internal factors, and external factors (environments) influencing accountants’ competency in Bangkok and suburb. Analyzed by descriptive statistics, one-way of variance analysis (one-way ANOVA), and multiple regression analysis.
The research findings were: 1. the individual characteristics of professional accountant whom had licenses granted of the accountant difference. Had effected to the accountants’ competency. Otherwise, the different of the level education, work experience of the accounting profession, and job position. It’s had effected to the accountants’ competency non-different. 2. The internal factors of the skills of accounting professions (Personal Skills), and Qualified ethics of professional accountants, had effected to the competency of accountants. addition the accounting profession capability of the knowledge of accounting professions (accounting, finance and related knowledge accounting, organization and business knowledge, information and technology knowledge), and the skills of accounting professions (intellectual skills, technical and functional skills, interpersonal and communication skills, organizational and business management skills) had no effected to the accountants’ competency 3. The external factors (environment) codes of conduct and act of accounting organization. Any work motivation had effected to the competency of accountants. The addition of the economic and social conditions had no effected to the accountants’ competency.
Keywords: Competency, Professional accountant, Internal factors, External factors. (environments)