Standards of Accountants in Response to Demand from BusinessSector under Framework of ASEAN Standards

Authors

  • ลัดดา หิรัญยวา

Keywords:

AEC Standards of Accountants, Demand from Business Sector

Abstract

This research aims to study Standards of Accountants Responding to Demand
of Business Sector Under AEC Standards Framework regarding professional knowledge,
divided by age. There were 210 samples used in this research obtained from
responding to 200 questionnaires. Such samples were consisted of Accounting
Manager. Tool used in this research was questionnaire. Statistics used in quantitative
data analysis were frequency, percentage, mean, and standard deviation. The
relationship between professional competency and standards of accountants
demanded by business sector was tested by using Pearson’s Product Moment
Correlation Coefficient. Data was analyzed by using SPSS Program for Windows.
Standards of accountants demanded by business factor on professional
knowledge were in high level. It was found that accountants performed their
accounting works completely and correctly according to business model with
presentation on updated and useful data for business management. In addition, they
also had knowledge on performing their accounting works according to generally
accepted accounting standards with knowledge on accounting according to accounting
standards, tax accounting and accounting technology.
Standards of accountants desired by business sector had personal factor on
age related to professional competency according to standards of accountants
demanded by business sector with statistical significance at 0.05. It was found that
accountants with age less than 30 years had higher level of professional competency
according to standards of accountants demanded by business sector than accountants
with the age over 40 years, accountant with the age in the range of 36-40 years, and
accountants with the age in the range of 30-35 years.

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Published

2019-09-03

How to Cite

หิรัญยวา ล. (2019). Standards of Accountants in Response to Demand from BusinessSector under Framework of ASEAN Standards. Research and Development Journal Suan Sunandha Rajabhat University, 9(2), 63. Retrieved from https://so05.tci-thaijo.org/index.php/irdssru/article/view/214222