Abstract:
The purposes of this research were to study the level of essential competency and to compare the essential competency of accounting teachers in private vocational schools in eastern seaboard development area according to the view of administrators' and accounting teachers, to compare the essential and current competency of accounting teachers according to administrators' opinion, to compare personnel status differences of accounting teachers with their essential competency, and to seek guidelines for competency development of accounting teachers in private vocational schools in eastern seaboard development area.The samples consisted of 136 administrators and accounting teachers in private vocational schools in eastern seaboard development area. The instrument used for collecting data were two sets of questionnaires; the administrators questionnaires about the level of essential and current competency of accounting teachers and the accounting teachers' questionnaires about the level of essential competency of accounting teachers. The statistical devices used in the study included frequency, percentage, mode, range, chi-square, t-Test, and F-Test.The findings of the study revealed as follows:1.The essential competency of accounting teachers in the view of administrators and accounting teachers both as a whole and by particular aspects was found to be at the high level.2.When the essential and current competency of accounting teachers were compared in the view of administrators and accounting teacher, it was found to be significantly different.3.When the essential competency of accounting teachers was compared in the view of administrators and accounting teacher, it was found to be significantly different.4.The opinions of the accounting teachers with different personnel status about the essential competency of accounting teachers were not different.5.Knowledge and skills, teaching technique and method, and characteristics and attitude were considered appropriate guidelines for competency development of accounting teachers in private vocational schools in eastern seaboard development area.