สมรรถนะทางวิชาชีพของนักบัญชีที่คาดหวังของผู้บริหาร ในสายงานบัญชีและการเงินในบริษัทประกันวินาศภัยที่ขึ้นทะเบียน กับสำนักงานคณะกรรมการกากับและส่งเสริมการประกอบธุรกิจประกันภัย

This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations