ความพร้อมของผู้ทำบัญชีในเขตนิคมอุตสาหกรรมภาคเหนือ จังหวัดลำพูน ต่อการประกอบวิชาชีพในประชาคมเศรษฐกิจอาเซียน

Abstract

The objectives of this independent study were to study the readiness of bookkeepers in the Northern Region Industrial Estate in Lamphun province for working within ASEAN Economic Community. Data were collected from questionnaires which were distributed to 69 bookkeepers in the Northern Industrial Estate Lamphun province. The findings showed that most participants were registered bookkeeper as Cooperate Accounting Director, Chief Accountant or Accounting Manager, have been registered with Department of Business Development for 5 to 10 years, age between 36 and 45, graduated Bachelor degree, Accounting Manager position have over 15 years working experience, can communicate in English, and were able to post an account and prepare financial report. The participants thought that the establishment of ASEAN Economic Community has major impact on accounting professions, therefore more preparation is required for this profession. Most participants knew about the free flow of labor from internet thought online media, they knew that the accounting profession is one of the professions in the Mutual Recognition Arrangements: MRA that allows bookkeepers to practice accountancy in AEC member country when Thailand becomes AEC member in 2015. The participants know that the Mutual Recognition Arrangement: MRA on accountancy service is a specification of ASEAN accounting professions. Readiness of bookkeepers in the Northern Region Industrial Estate in Lamphun province for working within ASEAN Economic Community the overall level is very are sorted by mean value such as code of ethics readiness, information technology and others readiness, professional readiness, and language readiness.