THE ACCOUNTANT MANAGER’S COMPETENCIES IN ASIANS ECONOMICS COMMUNITY

The objective of this study are to confirmation factors of the competency accountant manager in AEC and to find out the guideline for increase the level of accountant manager’s competency in AEC. This research conducted a quantitative research using a questionnaire. The population was 53,352 and sample selected in Bangkok area was 398 at 0.05 significant level. The results in confirmation factor analysis to show 6 factors affect the accountant manager’s competency are following 1) Ability to communicate(0.795) 2)Professional skill(0.772) 3)Knowledge development continued indefinitely(0.677) 4) Attitude in practices(0.583) 5) Ethics(0.581) and 6) Professional knowledge (0.572). Model was fit to the empirical data. Chi-square = 28.5, df 19, p-value = 0.064, CFI 0.995 and RMSEA=0.032. The guidelines to increase level of the competency for accountant manager in AEC should be developed knowledge of information technology Knowledge of organizations and businesses and including knowledge of accounting and finance. And government organization should be adopted to improve the ability of the accountant manager courses to improve teaching and learning. In accordance with the requirements of the labor market. The course focuses on the knowledge of information technology. Knowledge of organizations and businesses. Awareness of professional ethics and knowledge in accounting and finance to date.