The Qualifications of Desirable Accountants for Small and Medium Enterprises (SMEs) in Khon Kaen Province

Abstract

            The objectives of this research were to study the desirable qualification of accountants for small and medium-sized enterprises (SMEs) in Khon Kaen Province and to compare the requirements of the desirable qualification of accountants for businesses in terms of different gender, age, educational level, accounting experience and operating period of time of the small and medium-sized enterprises (SMEs) in Khon Kaen Province. This study was quantitative research. The sample group was entrepreneurs of the small and medium-sized enterprises (SMEs) in Khon Kaen Province calculated by using Taro Yamane's formula with 95 percent of reliability. The sample group consisted of 209 participants by Simple Random Sampling, only 100 participants examined, which is counted for 47.85%. Questionnaire with 5-point Likert Scale was used for data collection. The data were analyzed by frequency distribution, percentage, mean, standard deviation and T-test, F-test or One way ANOVA. The study found that the desirable qualification of accountant for small and medium-sized enterprises in interpersonal relations and communication aspects were most significant, followed by personnel management, organization management and intellect aspects, respectively. The hypothesis testing found that the entrepreneurs in Khon Kaen Province with different age, education level, work experience, operating period of time had different opinions towards the desirable qualification of accountant, exception for gender.