This study examines factors affecting accounting professionals’essential skills specified by the International Education Standards (IESs).This research utilizes Aldefer’s (1969) existence, relatedness, and growth needs (E.R.G.)theory of human needs to address the factors.The study combines qualitative and quantitative methodologies by performing in-depth interview with auditors, standard setters, and faculty members and creating a questionnaire covering accounting undergraduate students who will soon enter into the real business environment as representatives of accounting professionals. The evidence confirms that accounting professional skills and professional values, ethics, and attitudes are motivated by the E.R.G. needs. Moreover, the findings reveal that the length of accounting training experience and the students’intention to work in accounting fields after graduation are the key factors to enhance their accounting technical competence.
Keywords: Accounting technical competence, Professional skills, Professional values, Ethics and Attitudes