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首页> 外文期刊>Kasetsart Journal of Social Sciences >Relationship between competency as per the international education standards for accounting professionals and the awareness and understanding of the Thai financial reporting standards for small and medium sized enterprises: A case study of accounting professionals in Thailand's southern region
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Relationship between competency as per the international education standards for accounting professionals and the awareness and understanding of the Thai financial reporting standards for small and medium sized enterprises: A case study of accounting professionals in Thailand's southern region

机译：根据国际会计专业教育标准的能力与对中小型企业泰国财务报告标准的认识和理解之间的关系：以泰国南部地区的会计专业人士为例

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The aims of this empirical research were to investigate the competency levels according to the International Education Standards (IES) for Accounting Professionals and the awareness and understanding (perception) level with regard to the Thai Financial Reporting Standards (TFRS, a new set of local accounting standards to take effect in 2017) for Small and Medium Sized Enterprises (SMEs) of accountants in southern Thailand; to test the differences in the perception of the TFRS for Non-Publicly Accountable Entities (NPAEs) and for SMEs; and to examine the relationships between five IES competencies and the perception of the TFRS for SMEs. The sample size was 425 accountants working in one of the 14 southern provinces of the country. Descriptive analysis and multiple regression were employed for analysis of the data. The research findings revealed that of the five IES?competencies, the skills competency was the most prominent in the participating accountants, followed by the relations, analysis, ethics, and knowledge competencies. In addition, the perception levels of the TFRS for NPAEs and SMEs were both medium and no significant difference was found between the perception of the TFRS for NPAEs and SMEs. Nonetheless, statistically significant relationships existed for gender, age, work experience, and analysis competency with the perception of the TFRS for SMEs. Age, work experience, and relations competency significantly influenced the perception level of the TFRS for NPAEs. This research was the first to investigate Thai accountants’ perception (awareness and understanding) of the TFRS for SMEs.
机译：这项实证研究的目的是根据国际会计准则（IES）对能力水平进行调查，并对泰国财务报告准则（TFRS）（一套新的本地会计准则）进行认知和理解（感知）水平泰国南部会计师的中小型企业（SME）标准将于2017年生效;测试针对非公共责任实体（NPAE）和中小型企业的TFRS认知的差异;并研究了IES的五个能力与中小企业对TFRS的看法之间的关系。样本数量为在该国14个南部省份之一工作的425名会计师。采用描述性分析和多元回归分析数据。研究结果表明，在IES的五项能力中，技能能力在参与会计师中最为突出，其次是关系，分析，道德和知识能力。此外，对NPAE和SME的TFRS的感知水平均中等，在NPAE和SME的TFRS的感知之间没有显着差异。但是，在性别，年龄，工作经验和分析能力与中小企业对TFRS的认知方面存在统计学上显着的关系。年龄，工作经验和关系能力显着影响了TFRS对NPAE的认知水平。这项研究是首次调查泰国会计师对中小企业的TFRS的看法（意识和理解）。

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