ความรู้ความเข้าใจของผู้ทำบัญชีในธุรกิจรับเหมาก่อสร้างในจังหวัดเชียงใหม่เกี่ยวกับมาตรฐานการรายงานทางการเงินสำหรับกิจการที่ไม่มีส่วนได้เสียสาธารณะ

Abstract

This study aimed at analyzing knowledge and understanding of accountants for the construction businesses in Chiang Mai Province on Thai financial reporting standards for non-publicly accountable entities. Questionnaires were collected through post from 50.94 percent of all population in Chiang Mai or 216 people who were bookkeepers, freelance accountants and accountants who worked in accounting service business in Chiang Mai, had experience on construction accounting. Data were analyzed by using descriptive statistics which were frequency, percentage and mean. Results from the study showed that most of the accountants for the construction businesses in Chiang Mai were female, age 31-40 years old, holding Bachelor’s Degree, had direct experience on construction accounting for 5-10 years, registered as business’s bookkeepers with lower than 5 companies or registered ordinary partnerships. Moreover, they learnt by training or attending in seminars. Most of the accountants of construction business in Chiang Mai had low level of knowledge and understanding on Thai financial reporting standards for non-publicy accountable entities (38.89 percent). Most of accountants answered wrong on the questions about construction contract, integration and separation of construction contract, and issue about the separate construction contract when renovation or additional construction which was different from design, technology and utilization identified in the old contract occurs. Considering on average points divided from work experiences, it was found that people who had lower than 5 years of experiences had low level of knowledge and understanding on Thai financial reporting standards for non-publicy accountable entities while people who had over 5 years experiences had medium level of knowledge and understanding. Moreover, divided by the number of juristic persons who registered as accountants, it was found that people who registered with lower than 5 places had low level of knowledge and understanding on Thai financial reporting standards for non-publicy accountable entities. However, people who registered with over 5 places had medium level of knowledge and understanding. Furthermore, the study revealed that most of the accountants of construction business in Chiang Mai faced with problem on construction accounting management in medium level. However, they found problem the most on the recognition of revenue and construction expenses.