Enhancing Intrapreneurial Characteristics in Accounting and Finance Professionals: Implications for Curriculum and Workplace Learning

Abstract

This study investigates the intrapreneurial characteristics of accounting and finance professionals in Thailand’s private sector. It aims to explore how these traits are manifested and identify both individual- and organizational-level factors that influence the emergence of intrapreneurial characteristics within this workforce. A quantitative research approach was employed using a structured questionnaire administered to 456 accounting and finance professionals. Exploratory and confirmatory factor analyses were conducted to validate key dimensions of intrapreneurship, followed by structural equation modeling (SEM) to test the impact of multilevel determinants including self-attitude, personality traits, job design & support, and resource availability. The analysis revealed five core intrapreneurial traits: innovativeness, proactive leadership, risk-taking, new business venturing, and personal learning & development. SEM results indicated that both personal and organizational factors significantly influence the development of these traits, with self-attitude and job design & support emerging as the strongest predictors. The study contributes to both theory and practice by offering a validated multilevel framework for understanding intrapreneurship in traditionally non-entrepreneurial roles. Importantly, the findings suggest actionable insights for curriculum design and workplace learning. The study recommends embedding intrapreneurial thinking, self-efficacy development, and strategic innovation skills into accounting and finance education programs. In organizational settings, redesigning jobs to enhance autonomy, support, and learning opportunities can cultivate internal innovation. This research highlights the need to align educational strategies with evolving professional expectations in finance functions and positions intrapreneurial development as a key to sustainable performance in a dynamic business environment.