THAI ACCOUNTANTS’ UNDERSTANDING OF THAI FINANCIAL REPORTING STANDARDS FOR SMALL AND MEDIUM-SIZED ENTERPRISES IN NORTHEASTERN THAILAND

บทคัดย่อ

This research investigates Thai accountants’ level of understanding of the Thai Financial Reporting Standards for Small and Medium-Sized Enterprises (TFRS for SMEs) in Northeastern Thailand and examines whether individual characteristics influence variations in knowledge levels. A quantitative approach was employed using a cross-sectional survey design. Data were collected from professional accountants working in SMEs across the region through structured questionnaires. Descriptive statistics were applied to evaluate the overall level of understanding, while multiple regression analysis was used to examine the influence of personal factors including gender, age, educational attainment, work experience, and job position. The results indicate that accountants in Northeastern Thailand generally demonstrate a relatively high level of understanding of TFRS for SMEs. Regression analysis shows that educational attainment and work experience are significant predictors of knowledge levels, whereas gender does not appear to have a statistically significant effect. These findings are broadly consistent with human capital theory, suggesting that professional competence in financial reporting is closely associated with education and accumulated work experience. The study contributes region-specific empirical evidence regarding the implementation of TFRS for SMEs and provides practical implications for professional bodies, policymakers, and educational institutions aiming to strengthen accounting competencies and improve financial reporting quality among SMEs in Thailand.