1.2 Objectives
(1) To investigate and compare the accounting system between Thai and Myanmar.
(2) To create the most suitable accounting model for Thai companies which investing in Myanmar.
1.3 Hypotheses / Research question
What is the most suitable accounting model for Thai companies which investing in Myanmar?
H1: Thai companies have high level of satisfaction toward the international accounting harmonization for Thai direct investment in hotel industry.
H2: Myanmar companies have high level of satisfaction toward the international accounting harmonization for Thai direct investment in hotel industry.
H3: Thai companies and Myanmar companies have significant difference in the level of satisfaction toward the international accounting harmonization.