studies and relevant research.
Step 3: Survey the listed firms to collect information about the
knowledge and understanding in Mutual Recognition Agreement (MRA)
in the field of accounting profession in ASEAN, attitudes of listed firms
in SET towards accounting profession and free workforce mobility within
ASEAN, and the qualifications of the accountants that the listed firms
expect before and after the coming of AEC.
Step 4: Summarize and analyze the information about the Impact
of the ASEAN Economic Community (AEC) on the Recruitment of
Accountants: A Case Study of Listed Firms on the Stock Exchange of
Thailand.
The population in this research included accounting directors of
509 listed firms in the Stock Exchange of Thailand. The samples herein
were accounting directors of 250 listed firms in the Stock Exchange of
Thailand, derived from random selection from finite population mean with
allowable minimum error at confidence level of 1-95% (Yamane, 1973).
The researcher designed and used questionnaire as a tool to
measure the knowledge and understanding in Mutual Recognition
Agreement (MRA) in the field of accounting profession in ASEAN. The
researcher also tested the validity and reliability of this questionnaire in
order to find out the suitability of construct validity and content validity
from accounting and financial experts in government educational agencies
and business private sectors. The knowledge and understanding in Mutual
Recognition Agreement (MRA) in the field of accounting profession in
ASEAN were measured at Ordinal Scale based on 5 levels of intensity
evaluation criteria: highest, high, average, low, lowest. For data collection,
the validity and reliability of the tool were first tested by questionnaire
with the real sample group of 30 firms by means of simple sampling. As a
result, the validity obtained was .960. Then, the data was collected again
by mailing service and 225 questionnaires were returned. The additional
data was further collected by interviews via telephones. The statistics used
to measure the knowledge and understanding, attitudes, and qualifications
of the accountants that the listed firms expect before and after the coming