THE STUDY OF ACCOUNTING VARIETY FOR EACH COUNTRY IN AEC ACCORDING TO VIEWPOINTS OF ACCOUNTANTS AND UNIVERSITY LECTURERS IN SAMUTPRAKARN PROVINCE

Abstract

          This research aimed to analyze the accounting varieties for each country in AEC of the accountants and university lecturers in Samutprakarn province. The objectives of the study were to 1) study the attitude of accountants and lecturers toward accounting diversities in each Asian country in Samutprakan Province. 2) apply the diverse accounting knowledge for the preparation of accountants for entering the ASEAN Economic Community. The study employed a qualitative research, and the qualitative data were obtained through the interview. The key informants were 17 accountants and university lecturers, as key informants, in Samutprakarn province. Data from the interview were transcribed and analyzed by deductive methodology and content analysis. The findings of the study revealed that environment factors including economics, politics, laws and society have affected the accounting development. In addition, the research related to the knowledge and competence of accountants required various types of knowledge : society, economics, politics, and governmental arts, literature and culture both domestically and internationally as well as the ability to use understandable language for communication. Therefore, professional accountants need to possess basic knowledge of the business and be able to implement the accounting standards. All in all, systematic behaviors, thoughtful, responsibility, the ability to understand the situation well when confronting the rapid change in the information technology are important for accountants. The accountants need to apply information to help in the calculation accuracy for keeping the business smoothly.