Factors Affecting the Decision Making to Employ Accounting Graduates of Chiang Rai Enterprises

Abstract

     The Research on Factors Affecting the Decision Making to Employ Accounting Graduates of Chiang Rai Enterprises have the objectives 1) to study the level of the entrepreneur decision making to employ accounting graduates. 2) to compare the entrepreneur decision making to employ accounting graduates classified by enterprise types. The sample used in this research were 324 Muang Chiang Rai enterprises, specifying the sample size by using power analysis. The research instrument was a questionnaire which passed the reliability test by 3 specialists and has 0.915 Cronbach’s alpha test. The statistics used for data analysis were mean, standard deviation and one-way analysis of variance.

     The results showed that Chiang Rai entrepreneur has the decision making to employ accounting graduated level in accounting software knowledge and accounting professional knowledge at the highest level. In the aspect of accounting law knowledge, morality and ethics and general knowledge were at a high level. And information technology knowledge was at a moderate level.

     In the aspect of comparison between the entrepreneur decision making to employ accounting graduated classified by enterprise types found that the different types of enterprise which are 1) registered ordinary partnership 2) limited partnership 3) company limited 4) public company limited were significantly different at .05 in every factor which is 1) accounting professional knowledge 2) general knowledge 3) accounting law knowledge 4) accounting software knowledge except morality and ethics and information technology knowledge.