ผลกระทบของประชาคมเศรษฐกิจอาเซียนที่มีต่อผู้ประกอบวิชาชีพบัญชี ในภาคตะวันออกเฉียงเหนือ

Abstract

                     This research was carried out to study the accountants’ readiness and the AEC impacts on Thai accountants in the northeast region, and to compare the readiness and impacts by gender, age, academic degree, work experience, type of accountancy career and branch of the Federation of Accounting Professions (FAB). The sample group for this study was 394 accountants in the northeast region of Thailand. Results from this study revealed that accountants selected Singapore as the most desirable country to work in. The impacts of the AEC on accountants in the northeast region were at a medium level. The impacts occurred in the aspect of self-development rather than the job opportunity or income aspects. The accountants’ professional readiness in AEC integration was also at a high level while the understanding in AEC was ranked by respondents as the lowest readiness, at a medium level.

                      Accountants with different types of accountancy careers, including those who receive the support  from different branches of the FAB, perceive the impacts of the AEC at different levels. Meanwhile, accountants with different academic degrees and receive the support of different branches of the FAB have different levels of readiness to compete in the AEC. In order to cope with the impacts, the accountants need to improve their English language skills, information technology and computer skills, soft skills, and other relevant skills. Those essential skills are strongly required some supports from responding agencies and universities.