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

          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.

Credit : ลัดดา หิรัญยวา

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