Effect of continuing professional development on work success of Thai accountants.

Author:Sangsawang, Thitiworada

    According to the Department of Business Development (DBD) made the announcement through Register Business Department, on qualification setting and condition of accounting operator B.E. 2543 starting from 10 August 2543 in accord with Accounting Act B.E. 2543. It indicated register accountants under Department of Business Development must attend the professional meeting at least once every 3 years. The DBD made an announcement on principles and criterions of how to develop professional knowledge on criterion, methodology and length of time B.E. 2547 for the benefit of accountants in attending the meeting on various activities. The accountants could select the activities such as seminar participants, resource personnel, instructors both state and private institutions including registered for certain course of accounting study in the institutions accepted by DBD. The study hours could be counted as continuing professional development (CPD). So that was assumed as the principle on rules and regulations enforcing accountants to revive and expand the knowledge, skill and understanding in work upgrading and more work proficiency including the accomplishment of accountants themselves. However, the CPD will really affect the success of accountants is skill wonder and draws the criticism among scholars. CPD is defined as the participation for more knowledge, skill and understanding dealing with accounting work which leads to the upgrading of work and work performance progress that affects s/he on better work conducting. Work success refers to working level satisfaction, proficiency, efficiency right to the goal and criterion set. Then the researcher needs to make clear on this point by taking the seminar issue for continuing professional development for Thai accountants. The purpose of the research aims at the effect of CPD on work success of Thai accountants. The key research question is how CPD influence work success of Thai accountants.


    2.1 Related Idea Frame

    Wijit Awakoon (1994) defined seminar as knowledge expanding process and skill of personal ability or it might be called personnel development, other words the seminar was the process of upgrading personnel efficiency for work proficiency which directly affected the work of institution or society and people. Somkid BangMo (1999) concluded the meaning of seminar as the systematic process conducted for personnel development for better ability and efficacy at work which overall affected personnel and organization and the better revision and skill addition, knowledge, understanding, attitude and habit for working appropriation.

    The conclusive meaning of seminar may be defined, in accord with the context, as the process for better ability at work aiming for enhancing personal of knowledge, skill and attitude which leaded to upgrade working standard. This would help personal working progress and affected s/he for better working and leaded to the work. At this point, seminar was one of the activities for continuing professional development of accountants according to the announcement of Trading Business Developing Department.

    Sawanee Tatiyapantaluk (1987) defined working success as working up to the point of success as working up to the point of success or being capable of success in solving all problems to satisfy themselves colleagues or the inferiority. Pimpan Kwang Derndong (1999) defined working success as self-evaluation on work success, work progress, work efficacy and the acknowledgement of positive evaluation from colleagues. Pooritya Machimanon (2001) said that working success was self-development for satisfying capability and efficacy right to the goal and criterion set.

    According to the above definition, working success could be concluded in accord with the context for this study as working success means.


    2.2.1 Continuing Professional Development (CPD)

    Ratchanee Saengsiri (2001) studied on the need for accounting knowledge development of accountants in Muang district Lampang. She found that in overall 21.7% of the accountants in Muang district, Lampang needed to develop accounting standard most due to the keeping up with professional development. For each domain, the study disclosed...

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