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The Current Trends in the Qualification of Accounting Related Professions

The Current Trends in the Qualification of Accounting Related Professions. The 5 th Current Trends and Issues Conference College of Business and Hospitality Management Northern Caribbean University, Mandeville, Manchester March 10-11, 2013. Ronny Kountur, DrMgtSc., PhD

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The Current Trends in the Qualification of Accounting Related Professions

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  1. The Current Trends in the Qualification of Accounting Related Professions The 5th Current Trends and Issues Conference College of Business and Hospitality Management Northern Caribbean University, Mandeville, Manchester March 10-11, 2013. Ronny Kountur, DrMgtSc., PhD Asia Pacific International University, Thailand

  2. The demand for master in accounting graduates in the Asia-Pacific region increased from 38 percent in 2011 to 54 percent in 2012. The increase was also experienced by US companies the demand was increased from 23 percent in 2011 to 28 percent in 2012. (GMAC, 2012) For the first time in ten years the Certified Public Accounting (CPA) firms began to lay off experienced accountants. (Kermis & Kermis 2012) ..?

  3. Technical skills in accounting are necessary but not sufficient. (Kermis & Kermis, 2012)

  4. McMullen & Sanchez (2012) Skills importance for forensic accounting profession: Analytical skills Basic accounting skills Problem solving skills Data analysis skills

  5. Cory & Pruske (2012) Skills rank equally important for public and non-public accountant: Word processing software Creativity in problem solving Windows Awareness of ethical issues Internet research Presentation software Database software

  6. Kim (2012) Quality required for management accountant: Professional principles Hard work Intelligent Analytical thinking Innovative Dynamic People-oriented

  7. Methods used in previous studies: • Based on respondents perceptions • Lab experience • Look at specific professions

  8. The Qualification of Accounting Professions as Required by Employers Ronny Kountur Faculty of Business, Asia-Pacific International University Muak Lek, Thailand Yuanyuan Huo Faculty of Business, Asia-Pacific International University Muak Lek, Thailand

  9. Demographic characteristics required by the accounting professions

  10. SummaryCurrent Trends and Issues in Accounting Profession Qualification • There are 3 main knowledge (accounting, computer, and taxation); 3 important skills (computer, English, interpersonal); and 3 important attitudes (result-oriented, motivated, and independent). • There is a shift of focus in accounting report from external reports that are mainly about the past to internal management reports that are more on forward-looking.

  11. Accounting has moved from manual to computerized. It is obvious. The issue is: • The way accounting is taught, and • The way computer is understood by accounting students. • Accounting professionals are shifting from individual-oriented person to interpersonal-oriented person. • The required abilities for accounting professionals are shifting from mainly having knowledge in accounting to having certain attitudes.

  12. Thank You

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