The researchers used three main competencies to determine the competencies of the respondents.

Namely, these competencies are functional competencies, personal competencies and

organizational and business competencies. The questionnaire is grouped according to these
competencies.
Functional competencies are divided into sub variables. Under Decision Modeling,
corresponding questions in Statement No. 1 Decision-making: having the ability to conceptually
structuralize the situation and select one amongst available options and Statement No. 10 The
ability to analyse and reason logically: supporting your arguments with theoretical analysis or
objective or subjective reasoning process are used.
Under Risk Analysis, corresponding question in Statement No. 2 Financial risk analysis: having
the ability to assess the factors that may jeopardize the project such as knowing cost benefit
analysis, ratio analysis, portfolio management, NPV, IRR, sensitivity analysis etc. is used.
Under Measurement, corresponding question in Statement No. 9 Economics background:
analysing the production, distribution and consumption of goods and services such as knowing
how to measure GDP, GNP, demand and supply curve, equilibrium, and price elasticity etc. and
Statement No. 3 Financial accounting: classifying of financial transactions to proper accounts are
used.

Under Reporting, corresponding question in Statement No. 8 Cost and management accounting:
study of the accounting information to managers within organizations, to provide them with the
basis to make informed business decisions such as knowing budgeting techniques, costing,
accounting for labour, and accounting for overheads etc is used.
Under Research, corresponding questions in Statement No. 6 Use of modeling and quantitative
analysis techniques and Statement No. 7 Statistics: study of the collection, organization,
analysis, interpretation, and presentation of data such as knowing how to conduct regression
analysis, correlation, chi-square, t-test, and hypothesis testing etc. are used.
Under Leverage Technology to Develop and Enhance Functional Competencies, corresponding
questions in Statement No. 4 Utilize specialized software (SPSS, accounting and tax) and
Statement No. 5 Information technology competence: having the ability to use computer
software such as knowing MS Office, Excel, Powerpoints are used.

On the other hand, personal competencies are also divided into sub variables.
Under Professional Demeanor, corresponding questions in Statement No. 13 Think and behave
ethically: professional behavior of accountants must be according to accounting code of ethics ,
Statement No. 17, Personal attributes: having confidence, identifying owns strengths and
weaknesses, motivation level, self-promotion and self-management etc., Statement No. 23
Presentation skill: appropriately present and construct financial statement or audit opinion,
and Statement No. 26 Focused on outcomes: ability to focus on objective and subjective
outcomes such as meeting financial targets and deadlines are used.
Under Problem Solving and Decision Making, corresponding questions in Statement No. 11
Problem solving: coming up with a practical and feasible solution to a problem and Statement
No. 21 Think creatively: coming up with new and more effective solutions to old problems are
used.
Under Interaction, corresponding questions in Statement No. 14 Flexibility and adaptability: be
flexible and adaptable to changing environment in official routine activities, Statement No. 19
Teamwork: having the ability to collaborate with colleagues to resolve conflicts while working
in group, Statement No. 24 Negotiation skill: making others understand what you are saying
and convincing them to a point where both parties arrive at an agreement and Statement No. 25
Understanding group dynamics: while working in group understanding others work potential,
attitude, emotions, and patience level. are used.
Under Leadership, corresponding questions in Statement No. 20 Independent thinking: having
independent professional judgment and Statement No. 27 Self-initiative: taking the work
responsibility on your own while considering work environment dynamics are used.
Under Communication, corresponding questions in Statement No. 15 Communicate orally:
having the ability to speak fluently in English, using appropriate tone to address your boss and
subordinates, Statement No. 16 Communicate in written format: having the ability to draft
inter office memos and letters, and Statement No. 22 Listen effectively: listen attentively and
understanding what others are saying lastly Statement No. 18 English language: having the
ability to read, write, listen and speak in English are used.
Under Project Management, corresponding question in Statement No. 12 Project management:
having the ability to establish and run new projects is used.

Meanwhile, organizational competencies are also divided into sub variables.

Under Strategic/Critical Thinking, corresponding question in Statement No. 30 Critical
thinking: having a sight to see things beyond its apparent meaning and not accepting anything
until proven with logical reasoning or through some evidence is used.

Under Industry/Sector Perspective, corresponding question in Statement No. 34 Work

effectively in diversified cultural settings: understanding cultural norms and values to work in
diversified culture or multinational firms is used.

Under International/Global Perspective, corresponding question in Statement No. 28

International global perspective: Knowledge and understanding of international financial
reporting standards and of current developments in the accounting profession is used.
Under Resource Management, corresponding question in Statement No. 35 Engage in lifelong
learning: attending professional development, seminars , team buildings and programs required
in the profession is used.
Under Legal/Regulatory Perspective, corresponding questions in Statement No. 29 Legal
regulatory perspective: knowledge of the legal structure of the state such as corporate law,
taxation and auditing standards and Statement No. 32 Inter or multidisciplinary perspective:
while doing accounting considering others disciplinary perspective such as strategic
management, corporate law and taxation etc. are used.
Under Marketing/Client Focus, corresponding questions in Statement No. 31 Marketing/clients
focus: customer care orientation such as knowing marketing tactics in order to deal with clients
and Statement No. 33 Strategic management: concerned with the study of understanding
organisation strategic requirements such as knowing porter's 5 forces, SWOT analysis, price
differentiation strategies, product development, market penetration etc are used.