An evaluation of the continuing crofessional development (CPD) for thai business bookkeepers under the accounting act, B.E.2543 (2000) for asean economic community

Abstract

This research was aimed at studying 1) an outcome of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act, B.E.2543 (2000) for Asean Economic Community and 2) an evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act, B.E.2543 (2000) for Asean Economic Community in terms of casual relationship of knowledge and attitude with practice. The questionnaires were constructed as a research tool for collecting data from 398 Thai business bookkeepers. The data was statistically analyzed by SPSS version 16.0 and AMOS version 6.0 with frequency distribution, percentage, mean, standard deviation and Structural Equation Modeling: SEM. In regard to the outcome of the Continuing Professional Development (CPD), the research finding indicated that the sample group had knowledge for the Continuing Professional Development (CPD) at high level ( =0.77). Their attitude was agreeable to the Continuing Professional Development (CPD) ( =3.63). Also, they had practice on the Continuing Professional Development (CPD) at adequate level ( =0.74). In regard to the evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act, B.E.2543 (2000) for Asean Economic Community in terms of casual relationship at a statistical significance of 0.05, the research finding indicated that knowledge and attitude had casual relationship with practice on the Continuing Professional Development (CPD) under the Accounting Act, B.E.2543 (2000) for Asean Economic Community and knowledge had casual relationship with attitude of the Continuing Professional Development (CPD) under the Accounting Act, B.E.2543 (2000) for Asean Economic Community. Furthermore, this developed casual relationship model used for evaluating the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act, B.E.2543 (2000) for Asean Economic Community was created consistently with empirical data and had ability to predict at good level and acceptably because the correlation was 81.6% which its acceptance was more than 40%.