Shared Services Centers (SSCs) have emerged as a strategic organizational model attracting multinational corporations (MNCs) seeking to optimize operational efficiency and reduce corporate expenses. The global SSC market has experienced substantial growth, with projections indicating continued expansion in the coming years Within this market, financial and accounting services have gained particular prominence, reflecting an increasing demand for specialized expertise across diverse geographical contexts. This trend underscores the growing significance of these functions in contemporary business operations and the evolving role of SSCs on a global scale. Thailand has recently emerged as a preferred destination for regional SSC hubs, owing to its competitive tax structure, well-developed infrastructure, skilled yet cost-effective labor force, and strategic geographic positioning. This study aims to evaluate the competencies required for professionals participating in Thailand's Accounting SSC and contribute to a broader understanding of Thailand's potential to support SSC growth. Employing a quantitative methodology, the research analyses data from 154 accountants experienced in Thailand's Accounting SSC environment, focusing on five major skill sets including technical, business, interpersonal, leadership, and digital along with sixteen minor skills. The findings of this investigation indicate that proficiency in these five major skill sets is essential for accountants to succeed in this field, equipping the workforce to meet the demands of a rapidly evolving SSC environment.
