Thai Accountant for ASEAN Economic Community

Abstract

The objectives of the research 1) to study the profession readiness of Thai accountants for the ASEAN and 2) to compare the profession readiness of Thai accountants classified by individual factors which were sex, age, educational levels, experience. The population for this research consisted of the accountants profession listed in the Southern part. The researcher specified the size of sample group by using the formula in case of knowing the numbers of population. The size of sample group was 372 persons and using stratified random sampling. The questionnaires were used as the tool in collecting the data. The research result revealed that:

Most of the sample group was female in the age of 33-40 years with the educational level in bachelor’s degree. They worked in accounting in the position of freelance accountant. They have 5-10 years of experience in accounting and most of them had been trained with accounting knowledge for 10-20 hours per year. The issue of professional readiness of Thai accountants in the entire picture was in the high level. When considering each issue, it was found that the accountant had the readiness in the interactive skills between persons and the communication in the high level. The less was the intellectual skills, practical academic skills and duties, and skills in individual characteristics.

Regarding the analysis and comparison on the professional readiness of Thai accountants, the hypothesis test revealed that:

The sample group with different educational levels and work experience had different profession readiness in accounting with the statistically significance at .05 agreed with the hypothesis. Meanwhile, the group with different sex, age, and job positions did not have different profession readiness in accounting. This disagreed with the hypothesis.