ปัจจัยที่มีผลต่อการตัดสินใจของนักบัญชีในจังหวัดเชียงใหม่ในการจัดทำงบกระแสเงินสด

Abstract

This independent study was conducted to study the factors affecting decision making of accountants in Chiang Mai for the statement of cash flow. Data were collected by using questionnaires with total of 385 accountants of limited companies in Chiang Mai (excluding independent accountants and practitioners for the accounting firms). The statistics used for data analysis included frequency, percentage, mean, chi-square, and Cramer’s V. The study results indicated that most accountants were female, aged between 26-35 years, who held a bachelor’s degree and worked in the position of an accountant. Their work experience ranged between 3-5 years. They had been trained on average 3-5 times per years. Most companies for which accountants provided financial statements were manufacturing businesses with the fixed assets (excluding the land) less than or equivalent to 10,000,000 Baht and the employees less than or equivalent to 15 persons. The registered capital of these businesses exceeded 10,000,000 Baht and the source of capital derived from creditors (including loan and corporate bond). Moreover, there were no shareholders regarded as the public company limited in Thailand. The majority of businesses, accounting for 79.74 percent, did not prepare the statement of cash flow because there was no regulation requiring the company to prepare a statement of cash flow. However, more than 80 percent of the companies preparing the statement of cash flow with the indirect method because they were required to submit the report to the partners and joint venture owners. Accountants agreed on the benefits of the statement of cash flow at a high level (mean 4.10). With respect to the first rank, the statement of cash flow was used to detect the relationship among profitability, net cash flow, and impacts of price changes at a high level (mean 4.15). Besides, the study discovered that companies with or without the process of cash flow statement all encountered the problems and obstacles relating to personnel in terms of capacity of persons in charge of processing the statement of cash flow as the top priority. The study on factors influencing decision making of accountants in Chiang Mai for the statement of cash flow found that characteristics of accountant such as age, education level, and work experience were related to the decision for processing the statement of cash flow at a moderate level of statistical significance (sig. ≤ 0.01, in the event that the accounting standards has not been mandatory for the entity to prepare cash flow statements. Additionally, training experience was related to the decision for processing the statement of cash flow at a low level of statistical significance (sig. ≤ 0.01). There was also a relationship between the characteristics of companies such as a category of businesses, a number of fixed assets (excluding the land), registered capital, and source of capital and the decision for processing the statement of cash flow at a moderate level of statistical significance (sig. ≤ 0.01).