ทัศนคติของครูสาขาวิชาการบัญชีต่อการพัฒนาผู้สอนในระดับอาชีวศึกษาภาคเหนือ เพื่อรองรับการเปิดประชาคมเศรษฐกิจ อาเซียน

Abstract

The purpose of this research is to study Attitude of Accounting Teachers Towards Development of Northern Vocational College Accounting Teachers in Response to ASEAN Economic Community in order to get ready for the approaching of AEC 138 questionnaires have been 77.97 percents, collected from 177 persons accounting teachers in 17 provinces in the northern part to Thailand. Descriptive Statistics including Frequency, Percentage and Average have been used as a Data Analysis. From the results, it was found that most of respondents were female, ages ranged in 35-39 years old, married, bachelor’s degree education, most were government officers, 10-14 years of employment period and above 15 years, belonged to the Office of the Vocational Education Commission schools, working as lecturer in Industrial and Community Educational Colleges. The study indicated that the accounting teachers of the northern vocational college have knowledge and understanding in ASEAN Economic Community (AEC), Mutual Recognition Agreement (MRA) and International Education Standards for Professional Accountants (IES) in the moderate level, expressed the opinions in ASEAN Economic Community (AEC), Mutual Recognition Agreement (MRA) and International Education Standards for Professional Accountants (IES) in the good level and required to develop their knowledge in in ASEAN Economic Community (AEC), qualifications of accountant as Mutual Recognition Agreement (MRA) and International Education Standards for Professional Accountants (IES) in the good level. In the field of knowledge and understanding of accounting teachers of the northern vocational college, when classified into various groups, it was found that the persons who have bachelor and master’s degree education in all positions and experiences in all level works have the most knowledge and understanding about ASEAN Economic Community (AEC) in the objectives of ASEAN economic collaboration in free trade, investment, services and free movement of workers. In the field of the opinions of accounting teachers of the northern vocational college, when classified into various groups, it was found that the persons who have bachelor and master’s degree education, the position of government officer and hired teacher who have the experiences in all level works most agreed in ASEAN Economic Community (AEC) in the opening in 2015 excepted government employees whom most agreed in existence of International Education Standards for Professional Accountants (IES) in the issues of professional values, ethics and attitudes. In the field of self-development requirement of accounting teachers of the northern vocational college, when classified into various group, it was found that knowledge development requirement in ASEAN Economic Community (AEC) for the persons who have bachelor and master’s degree education in all positions, the persons who have 5-9 years of work experiences and above 15 years most required to develop the knowledge in the field of language and communication excepted the persons who have work experience under 5 years and 10-14 years most required to develop their knowledge in ASEAN Economic Community (AEC). For the requirement of developing knowledge in the qualifications of ASEAN accountant as MRA, the persons who have bachelor and master’s degree education, in the positions of government officer and hired teacher who have experiences in all level work most required to develop their knowledge in registration/authorization/certification in accounting practice. For the knowledge development requirement in International Education Standards for Professional Accountants (IES), the persons who have bachelor and master’s degree education, in the positions of government officer and hired teacher who have experiences in all level work most required to develop their knowledge in content of professional accounting education programs excepted the persons in position of government employee that most required to develop their knowledge in competence requirements for audit professionals.