The Proficiency of Thai Accounting Graduates Working in the Profession According to the Standard of Accounting in the ASEAN Community

Abstract

This research has an objective of studying the proficiency of the Thai accountancy graduates working in the profession according to the standard of accountancy in the ASEAN community. This is a mix methods of research. In the phase of quantitative research: The sample group consisted of 4th year students in the Bachelor of Accountancy Program, and the graduates of accountancy in Thailand. Random search of sample group by stratification, using the status of the respondents to the questionnaires as criteria. The 379 persons of the sample group are from the Krejce and Morgan chart. Tools used are questionnaires, statistic is by mean, t-Test. In the phase of the qualitative research process, the sample group consisted of 12 international accountants. The study was made by in-depth interviews. It is found from the findings that 1) The proficiency levels of Thai accountancy graduates in working in the profession according to the standard of accountancy in ASEAN community, are at a good level 2) Guideline in developing the proficiency of the Thai accountancy graduates, should be in providing the ASEAN Mutual Recognition Arrangement Framework on Accounting Services, together with giving the opportunity to the students to work as an accounting consultant before graduating.

Keywords: Accounting Consultant, Proficiency of the Thai Accountancy Graduates, Performance Standard of an Accountant, Accountant in ASEAN Community