Development of an Accounting Software Skill Training Package Based on Workplace Competencies for Higher Vocational Certificate Students

Abstract

The research aimed to: 1) examine the competency needs of enterprises in using accounting software packages; 2) develop a skills training package for accounting software usage in accordance with enterprise requirements; 3) compare students’ learning achievement before and after using the training package. The research instruments included a needs assessment questionnaire, a skills training package, a pre-test and a post-test, and a training package evaluation form. The sample consisted of enterprises using accounting software and 43 Higher Vocational Certificate students in Accounting at Wang Klai Kangwon Vocational College, selected through purposive sampling. The data was analyzed using percentage, mean, standard deviation, and a dependent samples t-test. The results showed that: 1) The competency needs of enterprises were at the highest level (mean = 4.85), with transaction recording showing the highest mean score (4.93). 2) The efficiency of the skills training package was 82.56/80.12, which met the standard criterion of 80/80. 3) The students’ post-learning achievement was significantly higher than the pre-learning achievement at the .05 level (t = 38.99, p < .001), with an overall high level of development (mean = 61.02). It can be concluded that the developed training package effectively enhanced students’ learning achievement and competencies, and was consistent with the needs of business establishments.