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Home > Archives > Volume 20, No 8 (2022) > Article

DOI: 10.14704/nq.2022.20.8.NQ44647

Management Accounting Competencies for Evolving Public Sector in the Perceptions of Thai Professional Accountants

Rotjana Wingdet, Kittipol Wisaeng


In digital era, the notion of hybrid accounting has been replacing the traditional bean counting notion. This demands management accounting (MA) in all sectors, including the public one, to evolve. This study identified competencies for the changing practices in the perceptions of MA professionals. This study employed a mix-method research design. A survey of 586 accountants in public vocational colleges in Thailand, were conducted and followed by SWOT and document analyses and in-depth interviews of MA experts. The findings revealed that essential competencies were personality traits ( X = 4.49), self-perception ( X = 4.38), motivation ( X = 4.21), skills ( X = 4.14), and knowledge ( X = 3.76) respectively while key performances included transparency ( X = 4.50), accountability ( X = 4.50), accuracy ( X = 4.25), and effectiveness ( X = 3.79) respectively. Also, personal factors (namely gender, age, education, field of study, work experience, and income) had different impacts on each competency and performance with these top three factors (namely). Implications for MA development to achieve the international standard encompassed professional knowledge (namely accounting knowledge, finance and related knowledge, knowledge of organization and business, and knowledge of information technology and professional skills (namely intellectual skills and practical academic skills and job duties). These implications provide both theoretical and practical contributions to MA development in the evolving public sector.


Management Accounting (MA), Competency, Performance, Public Sector

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