Opinions On The Use Of Knowledge In The Accounting Profession Of Bookkeepers And Accounting Preparation Problems In Roi-Kaen-Sara-Sin Province

Abstract

The objectives of this research are to 1) study the professional knowledge in accounting firms in ROI - KAEN - SARA - SIN Province; and 2) study problems in accounting preparation in accounting firms in ROI - KAEN - SARA - SIN Province. The sample used in the research included 60 accountants in ROI - KAEN - SARA - SIN Provincial, Accounting Office. Simple random sampling was used to select the participants into the group. The research tools consisted of questionnaires and the statistics used in data analysis were frequency, percentage, mean and standard deviation.

               The results of the research were as follows: 1) the use of knowledge in the accounting profession in the accounting firm in ROI - KAEN - SARA - SIN Province, the overall was at a high level (  = 4.20). When considering in different in each aspect, it was found that accounting profession and taXation was at the highest level (  = 4.33), Accounting system profession was at the highest level (  = 4.16) and in accounting profession was at a high level (  = 4.11). 2) The overall accounting problems was at a moderate level (  = 2.49). When analyzing multiple aspects in each area, it was discovered that implement the accounting standards into practice was at the moderate level (  = 2.82), coordinating with the customers was at a moderate level (  = 2.56) and in the other areas related to bookkeeping was at the moderate (  = 2.09). The knowledge of taXation should be obtained through the accounting profession of the accountants in order to prepare taXes to be filed to the Revenue Department, along with the procedures for submitting a taX return and the use of financial statements in advising for tax planning. As a result of the changes and updating of the accounting standards, their implementation is an issue for accounting. The accountants should continuously acquire training in accounting standards because some accounting are challenging to work with.