Examining the Effect of Psychological Literacy, Self-discipline Skills, and Emotional Intelligence on Forensic Accounting Skills Among Undergraduate Students in Thailand: An Empirical Insight
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Abstract
This research examines the interplay of psychological literacy, self-discipline skills, and emotional intelligence in enhancing forensic accounting proficiency among undergraduate accounting students in Thailand. Addressing a literature gap, the study introduces emotional intelligence as a mediating factor connecting psychological acumen and self-regulatory competencies to forensic accounting skills. Utilizing a comprehensive questionnaire based on an extensive literature review, the study assesses four constructs: Psychological Literacy (PL), Self-Discipline Skills (SDS), Emotional Intelligence (EI), and Forensic Accounting Skills (FAS). Initially validated through a pilot test with 30 participants, the final survey obtained responses from 605 predominantly female undergraduate students, using a convenience sampling method. Analysis, employing the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, revealed a significant impact of psychological literacy on emotional intelligence and forensic accounting skills, affirming its foundational importance in accounting education. Moreover, self-discipline skills were found to more effectively influence forensic accounting skill development in comparison to psychological literacy, emphasizing the role of personal management in acquiring specialized accounting capabilities. Crucially, emotional intelligence emerged as the strongest predictor of forensic accounting skills, highlighting the necessity for emotional awareness in the accounting profession. This study advocates for an integrated educational approach, incorporating psychological literacy, self-discipline, and emotional intelligence into the accounting education curriculum. Such an approach is essential not only for meeting the technical demands of forensic accounting but also for addressing the emotional and psychological challenges of the profession. The research provides valuable insights for curriculum development and underscores the need for future investigations into additional variables influencing forensic accounting skills.
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References
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