The value added of the thai professional accounts, in the ASEAN economic community

Abstract

              This research aims to study  (1) The knowledge ability of financial statement factor that affected to the accountant added value in the ASEAN Economic Community.  (2) The knowledge in taxation factor that affected    to the accountant added value the ASEAN Economic Community.   (3) The   knowledge   ability   of   Commercial   Civil  law factor  that  affected  to  the  accountant  added  value  of  the  ASEAN Economic Community.  (4) The English language and other languages of ASEAN factor that affected   to the accountant added value of the ASEAN Economic Community.  (5) The ethics of accountant factor  that  affected  to the accountant  added      value of the ASEAN Economic Community. (6) An accounting information technology factor that affected to the accountant added value of the ASEAN Economic Community. (7) The ability of learning to adapt into the society and culture of ASEAN that affected to the accountant added value in of the ASEAN Economic Community. 

The populations of this research were five groups of accountants including the CPA, Tax auditors, and Accountant in Thailand. This research is quanti tative.The researcher is to use questionnaire to collect data by 400 persons. The research of quantitative data was analyzed by percentage, mean and standard deviation values.Using statistical and descriptive statistical methods.

The results found that the mostly of accountants were females age over than 45 - 55 years, occupation were accountant, education as bachelor degree, experience more than 10 years and income more than 20,000 baht. They were comment for all the factors that affected to the accountant added value including the knowledge ability of financial statement factor, the knowledge in taxation factor, the knowledge ability of Commercial Civil law factor, the English language and other languages of ASEAN factor, the ethics of accountant factor, an accounting information technology factor and the ability of learning to adapt into the society and culture of ASEAN was at a high level. 

The hypothesis testing found that the affecting factors of the accountant added value were correlation as positive to the accountant added value in the ASEAN Economic Community as statistically significant at the 0.05 level.