Perceptions of Accountants on Thai Accounting Standard 19: Employee Benefits in Songkhla Accounting Firms
Keywords:
Perception, Accountant, Thai Accounting Standard No.19 : Employee BenefitsAbstract
This study aims to investigate the level of perception of accountants on Thai Accounting Standard 19 (TAS 19): Employee Benefits; to examine the relationship between personal factors of accountants and level of perception on TAS 19. Data collection draws on using questionnaires survey of 97 accountants in Songkhla accounting firms. Both descriptive and inferential statistic are used to analyse the data.
The results illustrate that accountants had the perception of TAS 19 on employee benefits as a whole at a moderate level. The perception of the objectives of accounting standard was at a highest level. The accounting for employee benefits, recognition and measurement were at a high level, while the scope of accounting standard was at a least level. Data analysis of the relationship between personal factors and level of perception on TAS 19 found that accountants who are difference between educational degree and position had different of perception on TAS 19 at significant level 0.05.
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