Transcript 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.

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
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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)
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For the first time in ten years the Certified Public
Accounting (CPA) firms began to lay off experienced
accountants. (Kermis & Kermis 2012)
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Technical skills in accounting
are necessary but not sufficient.
(Kermis & Kermis, 2012)
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McMullen & Sanchez (2012)
Skills importance for forensic accounting
profession:
Analytical skills
Basic accounting skills
Problem solving skills
Data analysis skills
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Cory & Pruske (2012)
Skills rank equally important for public and nonpublic accountant:
Word processing software
Creativity in problem solving
Windows
Awareness of ethical issues
Internet research
Presentation software
Database software
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Kim (2012)
Quality required for management accountant:
Professional principles
Hard work
Intelligent
Analytical thinking
Innovative
Dynamic
People-oriented
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Methods used in previous studies:
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Based on respondents perceptions
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Lab experience
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Look at specific professions
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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
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Demographic characteristics required
by the accounting professions
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Summary
Current Trends and Issues in Accounting Profession
Qualification
1.
There are 3 main knowledge (accounting,
computer, and taxation); 3 important skills
(computer, English, interpersonal); and 3
important attitudes (result-oriented, motivated,
and independent).
2.
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.
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3.
Accounting has moved from manual to
computerized. It is obvious. The issue is:
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The way accounting is taught, and
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The way computer is understood by accounting
students.
4.
Accounting professionals are shifting from
individual-oriented person to interpersonaloriented person.
5.
The required abilities for accounting
professionals are shifting from mainly having
knowledge in accounting to having certain
attitudes.
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Thank You
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