MODERN ACCOUNTANT COMPETENCIES AND BUSINESS PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NAKHON PATHOM PROVINCE

Abstract

This study aimed to examine the characteristics of modern accountants that influence the operational success of small and medium-sized enterprise (SME) entrepreneurs in Nakhon Pathom Province. Employing a quantitative research approach, data were collected from a sample of 305 accountants working with SME businesses in the province using structured questionnaires. The data were analyzed using statistical methods including frequency distribution, percentage, mean, standard deviation, and multiple linear regression analysis, with a significance level set at 0.05. The findings revealed that the overall characteristics of modern accountants in Nakhon Pathom were rated at a high level, as was their overall operational success. Furthermore, analytical and problem-solving skills, knowledge of accounting-related laws, and English language proficiency were found to significantly influence the operational success of SME entrepreneurs in the province at the 0.05 level of statistical significance. These results highlight the importance of multidimensional competencies among modern accountants in driving business performance and supporting sustainable growth within the SME sector.