Abstract. This study’s objectives are to investigate the readiness of Thai accounting students for the
International Education Standards, to test for differences between groups in their readiness for the
International Education Standards, and to establish if there is a correlation between competency of
Thai accounting students and the readiness for the International Education Standards. The population
is all Thai accounting students in bachelor’s degree who is studying in South of Thailand. By simple
random sampling, 480 accounting students are selected to be surveyed in this study. Descriptive
analysis, independent sample t-tests, ANOVA, and multiple regression are used to analyze the data
collected. The findings indicate that even though the total average competency scores are at a medium
level, the competencies in terms of attitudes, values, and ethics were at a high level. On the other hand,
the participating students are at a medium level of readiness for the International Education Standards.
Moreover, there are significant differences between groups of participants based on educational
institution, and the students’ awareness of the International Education Standards. Finally, the readiness
of the participating Thai accounting students for the International Education Standards is significantly
affected by their knowledge, attitudes, and ethical competencies
Abstract. This study’s objectives are to investigate the readiness of Thai accounting students for theInternational Education Standards, to test for differences between groups in their readiness for theInternational Education Standards, and to establish if there is a correlation between competency ofThai accounting students and the readiness for the International Education Standards. The populationis all Thai accounting students in bachelor’s degree who is studying in South of Thailand. By simplerandom sampling, 480 accounting students are selected to be surveyed in this study. Descriptiveanalysis, independent sample t-tests, ANOVA, and multiple regression are used to analyze the datacollected. The findings indicate that even though the total average competency scores are at a mediumlevel, the competencies in terms of attitudes, values, and ethics were at a high level. On the other hand,the participating students are at a medium level of readiness for the International Education Standards.Moreover, there are significant differences between groups of participants based on educationalinstitution, and the students’ awareness of the International Education Standards. Finally, the readinessof the participating Thai accounting students for the International Education Standards is significantlyaffected by their knowledge, attitudes, and ethical competencies
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