Research tool.
Tool used in data collection.
Interview and questionnaire is divided into three series as follows:
The first interview is structured in 3 parts.
1. personal data of key informants.
2. a structured interview on knowledge and experience in tax and accounting methods and practices which will include open-ended questions in accordance with relevant accounting standards, Revenue Code relating to the leasing business and The Civil and Commercial Code.
3. unstructured interview, an opinion on the benefits and limitations of the method of accounting, taxation in leasing business.
The second is a structured questionnaire to support three objectives, 2 parts
1. personal data of key informant s.
2. structured questionnaire about the company's sensitive data.
The questionnaire data from the literature review and research abroad. (Thailand Leasing Associated , 2007; Imhoff, E., and JK Thomas, 1988).
The third is a structured questionnaire using the same interview questions. The questionnaire will include questions covering the details and practices of accounting and taxation has 3 parts.
1. structured questionnaire about their knowledge and experience in accounting methods and procedures to perform duties which will include open-ended questions in accordance with relevant accounting standards, Revenue Code relating to the leasing business and The Civil and Commercial Code.
2. questionnaire was unstructured ask to see the benefits and limitations of the method of
accounting and taxation in leasing business.
3. structured questionnaire about company information and the status of the respondents and
the questionnaire from a literature review of research abroad.