The research of The Study of Knowledge and Understanding
in Mutual Recognition Agreement (MRA) in the field of accounting
profession in ASEAN Economic Community (AEC): A Case Study of
Listed Firms on the Stock Exchange of Thailand is a quantitative research
by means of survey. The researcher divided the research methodology into
the following 4 steps:
Step 1: Study and analyze the essence of Mutual Recognition
Agreement (MRA) in the field of accounting profession in ASEAN
Economic Community (AEC), which affected accounting profession in
Thailand.
Step 2: Design and develop tools to survey 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. The questionnaires is modified by academic