All the data is hand-collected. The data is analysed using the SPSS statistical software package, version 21. The study uses descriptive analysis to describe the general information about the participating Thai accounting students, their competency scores, and their readiness for the IES. To test whether there are differences between groups for their readiness for the IES, the study uses independent samples t-tests, and ANOVA. Independent sample t-test is used to test a different IES readiness between groups of gender, training experience, education institution, and perception of IES information. ANOVA is used to test a different IES readiness between groups of study year, and GPA. Moreover, if there is a significant difference between the groups using ANOVA, the post-hoc-test will be considered later. Finally, multiple regression is used to test for a relationship between the readiness of the participating Thai accounting students for the IES and their competencies.
5. Findings
From 480 mail questionnaires, 430 (89.58 percent) are returned and completed correctly. Demographic information about the Thai accounting students who participated in the study appears in Table 1. The findings indicate that most respondents are female. The largest number (36.4%) had GPA’s between 2.51-3.00 followed by 3.01-3.50 and 2.01-2.50, with less than 10% having a GPA above 3.51. Moreover, more than 50 percent (253 students) has never trained as accounting professionals. Finally, only around 30 percent of the participants have any knowledge about the IES.