Causal Relationship Among Social Skills and Accounting Successful of chief financial officers of companies listed on the Stock Exchange of Thailand
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Abstract
The purpose of this research is to examine the causal relationship among social skills consisting of interpersonal relationship competency, organizational management excellence capability, and accounting problem-solving skill that affect the accounting success of chief financial officers of companies listed on the Thai Stock Exchange. Questionnaires were used to collect data from 117 chief financial officers of businesses listed on the Stock Exchange of Thailand. Descriptive statistics, correlation analysis, and structural equation modeling were used to analyze the data. The findings of this study provide evidence highlighting the growing importance of social skills in professional practice within large organizations. It demonstrates the need for social interaction skills, an understanding of organizational processes and culture, which play a significant role in solving complex accounting problems and contribute to the professional success of accountants in large organizations. These professionals may require higher levels of these social skills compared to accountants in other fields. The results further confirm the necessity of incorporating social skills development into the requirements of international accounting education standards and the educational guidelines of the Federation of Accounting Professions of Thailand. Furthermore, the findings demonstrate an empirical agreement between scholarly investigations and the professional guidelines of the Federal of Accounting Profession. The outcome might offer guidelines for creating accounting programs that support suitable soft skills for certified public accountants.
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