FACTORS AFFECTING READINESS OF ACCOUNTANTS FOR ASEAN ECONOMIC COMMUNITY : A CASE STUDY OF ACCOUNTANT WHO WORKS AT ACCOUNTING OFFICE IN UDONTHANI

Abstract

The research of the Factors Affecting Readiness of Accountants for ASEAN Economic Community :
A Case Study of Accountant who works at Accounting Office in Udonthani. The objectives are to 1) Study the Personal factors of accountant who works at accounting Office in Udonthani. 2) to study the understanding on ASEAN Economic Community of Accountant who works at Accounting Office in Udonthani. 3) to study the readiness of accountants for ASEAN Economic Community. 4) to study the relationship between Personal factors with Readiness of Accountants for ASEAN ECONOMIC COMMUNITY. and 5) to study the relationship between Understanding on ASEAN ECONOMIC COMMUNITY with Readiness of Accountants for ASEAN Economic Community. The sample is 183 Accountant who works at Accounting Office in Udonthani. Sample size formula Taro Yamane and Purposive sampling. Data were collected by interview and questionnaire. Analyzed the data by Percentage, Mean, Standard Deviation, Frequencies and test the hypothesis by Independent Sample t-test, One-Way ANOVA and Pearson Product-Moment Correlation Coefficient.

            The results showed that The majority of respondents were female, 25-35 years old, With education diploma, Employees account, and with 5-10 years experience in accounting. A deeper understanding of the ASEAN ECONOMIC COMMUNITY was at a high level, and ready to enter the ASEAN ECONOMIC COMMUNITY was at a high level. Accountant who works at Accounting Office in Udonthani as a Certified Public Accountant and the tax auditor are preparing for a profession is more information about the standards adopted by the ASEAN countries. Preparation of a language is to learn more about foreign languages.10 countries, especially Asian languages and English. Preparation of the law is to study the MRA International. Including accounting standards Financial Reporting Standards, taxation The study civil law and criminal law related issues. Preparation of information technology is to learn more about the book with the program of each country in the region.