Leadership of Accountant in Small and Medium Enterprises in Muang District, Chiang Rai Province

Abstract

This study aimed to 1) Study the leadership of accountants working in sma;; and medium enterprise in Muang District, Chiang Rai Province and 2) compare the leadership  based on the factors of sex, age ,level of education ,work experience and  training experience.

The study revealed the finding were as follows:

            Most of the samples were female accountants , aged between 31 and 40, with an average education level of bachelor’s degree ,  5 - 10 years of work experience and attended leadership training experience.  Most of the samples of this group worked for limited partnerships  and/or  registered  proprietors. Most of the accountants’ opinions on accountant’s leadership were high.  With each aspect individually considered.

 The study found that the samples’ opinions were high on every aspects, namely,  the desire to lead others, such as treating colleagues with friendliness and sincerity to give them moral support; the admiration of colleagues who had fulfilled work     targets; the willingness to consider all colleagues’ opinions; and the knowledge of the work.  Accountants with different levels of education displayed no significant difference in all aspects of leadership, namely, in terms of stamina; the desire to lead others; honesty, ethics and abidance by principles; self-confidence; intelligence; and knowledge of the work.