The accountant administration of Thailand and Myanmar : Comparative study

บทคัดย่อ

          This research study aims to compare accountant competencies, accounting performances, and career success between Thai and Myanmar accountants, and to develop approaches enhancing Thai and Myanmar accountants’ competencies to work together effectively. Qualitative method was employed in the study by using in-depth interview technique with 15 key informants related to Thai and Myanmar accountant. The results indicated that accountant competencies, accounting performances, and career success between Thai and Myanmar accountants were different. In terms of accounting, Thai accountants were more knowledgeable and skillful than Myanmar. To develop Thai and Myanmar’s competencies in accounting, certain approaches to upgrade education quality, to provide proper accounting training, to follow up and evaluate performance, and to promote self-development. Therefore, Federation of Accounting Professions should play a role in the development of desired accountant competencies in order to reach international standards.