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Research Title : Opinion and Understanding of Bookkeepers on Qualifications Specification under Accounting Act, B.E.2543
Name of Researcher : Mrs. Tharawan Petcharoen
Name of Institution : Faculty of Accounting, Sripatum University Year of Publication : B.E. 2550
ABSTRACT
As the Accounting Act, B.E.2543 has been declared 5 years, the objective of the research is to (1)study the affects in specification of bookkeepersl qualifications under the Accounting Act B.E.2543, (2) study bookkeepersl opinion and understanding on specification of qualifications under Accounting Act, B.E.2543,(3) study whether the bookkeepers ability and efficiency to performance the professional accounting career according to Thai Accounting Standard, (4)study how well they apply taxation and other law implicated accounting profession, (5) study the use of computers and software packages for accounting and (6) study how the Accounting Act, B.E.2543 affect the Continuing Professional Development (CPD).
The results were found that the bookkeepers in Bangkok and Nonthaburi provinces mostly are female and they are 30 to 40 years old. They have more than 10 years work experience at the management level. Most companies have less than 100 employees in a service business. They agreed with a specification of qualifications that the bookkeepers must have at least a Bachelor Degree in Accounting. A specification of qualifications of quality makes the bookkeepers increased their ability in accounting area in order to present a financial statement under the Thai Accounting Standard, so that they can manage taxation and other law implicated accounting profession and have ability to use the computer and the software packages for accounting. Moreover, they can also use the software programs on a computer to work faster than before. In the other hand, they think that the bookkeepers waste their time and spend more money for
the training. The bookkeepers suggested the accounting courses should be conducted differently and have the same standard. Entrepreneurs should also realize the importance of accounting. The annual fee for entering to Federation of Account Profession is quite high, so its fee should be reduced.
However, the number of subjects should be larger and are from different areas for the future research on qualifications specification.
Key word : Qualifications Specification under Accounting Act, B.E.2543
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