ปัจจัยที่มีผลต่อความรู้ความเข้าใจในมาตรฐานการรายงานทางการเงินสำหรับกิจการขนาดกลางและขนาดย่อม ของนักศึกษาบัญชีในเขตจังหวัดสงขลา

Abstract

This quantitative research aimed to examine: (1) the effects of personal factors, academic performance, accounting work experience, participation in financial reporting standards training programs, curriculum-based learning, and self-directed learning on students' knowledge and understanding of the Thai Financial Reporting Standards for Small and Medium-sized Entities (TFRS for SMEs); and (2) the level of knowledge and understanding of TFRS for SMEs among fourth-year accounting students. The sample consisted of 440 fourth-year accounting students from five universities in Songkhla Province: Rajamangala University of Technology Srivijaya, Thaksin University, Songkhla Rajabhat University, Prince of Songkhla University (Hat Yai Campus), and Hatyai University. Data were analyzed using descriptive statistics, including percentages, means, and standard deviations, as well as multiple regression analysis. The findings revealed that most participants demonstrated a high level of knowledge and understanding of TFRS for SMEs. They were knowledgeable about recent changes in financial reporting standards and demonstrated an understanding of the financial reporting standards applicable to Publicly Accountable Entities (PAEs) and Non-Publicly Accountable Entities (NPAEs). However, they had a limited understanding of accounting practices, the preparation of financial statements required under TFRS for SMEs, and the application of fair value measurement. Furthermore, statistically significant differences in students' knowledge and understanding were found at the 0.05 significance level with respect to cumulative grade point average (GPA), the frequency of participation in financial reporting standards training programs, and prior learning experience related to TFRS for SMEs. Factors contributing to limited knowledge and understanding included students' lack of enthusiasm and interest in learning, the complexity of financial reporting standards, instructional emphasis on financial reporting standards for PAEs, and limited opportunities to participate in TFRS-related training. Based on these findings, the study recommends that accounting curricula provide training on financial reporting standards and that instructors regularly revise teaching materials by incorporating updated financial reporting standards to enhance students' knowledge and understanding of TFRS for SMEs.