The purpose of this research was to test the relationship of professional capabilities, defined as two variables (professional knowledge and professional values, ethics and attitudes), and accounting performance. This results show that these two variables have a positive relationship with the accounting performance significantly. In addition, this research also tested another two factors (accounting learning and professional experience) that result in the professional capabilities. This work found that accounting learning is significantly related with the professional knowledge, while it does not cause the professional values, ethics and attitudes. This results indicate that accounting learning results in knowledge development for accountants but it cannot create enough the professional values, ethics and attitudes. However, professional experience has a positive relationship with the professional values, ethics and attitudes significantly. This result indicates that the accountants, who obtain experience from working, will be able to support the professional values, ethics and attitudes. Therefore, the accountants will realize the professional responsibility resulting in producing an effective work.
Professional Capabilities, Accounting Performance, Professional Knowledge, Professional Values, Ethics and Attitudes, Accounting Learning, Professional Experience