The comparison between Thai and myanmar accounting competency of Thai multinational enterprises in myanmar

Name: Chananyoo Tintabura

LCSH: Accountants

Classification :.DDC: 657.092

Abstract: This study aims to investigate the characteristics of Thai and Myanmar accountants and factors influencing Career success of these accountants in multinational companies in Myanmar and to explore and develop models of Career successful factors both direct and indirect of those accountants. This study employed a mixed methods approach using both questionnaire and a semi-structured in-depth interview. The questionnaire survey based in 452 Thai accounts 406 Myanmar accountant, while the in-depth interview grounded on 15 participants, including Thai government agencies, Myanmar government agencies, and Thai executives of multinational enterprises. The analysis mainly used PLS-SEM. The study found that most Thai and Myanmar accountants are female, aging from 25-30 years old, and single. Their educations are a bachelor’s degree, with accounting experience from 1 to 5 years. Thai accountants have salaries from 10,000 to 30,000 baht per month, while most Myanmar accountants have a salary of 6,000 baht per month. In addition, the comparison of factors influencing of career success in all dimensions including competency, job happiness, work motivation and accounting performance of Thai and Myanmar accountants are statistically significant. Finally, it was found from the structural equation model of Thai accountants that, at 0.01 significant level, work motivation has the most direct effect on career success of Thai accountants. On the other hand, at 0.01 significant level, accounting performance is the most direct effect on career success, and at 0.05 significant level, accountant competency has a direct effect on career success for Myanmar accountants.

Burapha University. Library

Address: CHONBURI

Email: buulibrary@buu.ac.th

Name: Sakchai Junruang

Role: Principal advisor

Created: 2019

Modified: 2021-06-16

Issued: 2021-06-16

วิทยานิพนธ์/Thesis

application/pdf

CallNumber: Th 657.092 Ch454C

eng

DegreeName: Doctor of Business Administration

Level: Doctoral Degree

Descipline: Business Administration

Grantor: Burapha University

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