Factors Affecting the Needs for the Continuing Professional Development via E-learning of Accounting Practitioner Case Study: A draft Thai Financial Reporting Standards for Small and Medium-sized Entities

Abstract

The objectives of this research were; (1) to study factors affecting the needs for the continuing professional development of accounting practitioner, (2) to study course contents of continuing professional development that interested accounting practitioner, and (3) to study criteria for continuing professional development via e-learning of the Federation of Accounting Professions. Conceptual framework was based on learning theory, training concept and a draft Thai financial reporting standards for small and medium-sized entities. Stratified random sampling technique was applied to select 1,200 accounting practitioners in Thailand to answer self-reported questionnaire. Data was analyzed by t - test, F-test and one-way ANOVA. Research findings revealed that; 1) important factors affecting the needs for continuing professional development of accounting practitioner were contents that interested participants, price and operating system, 2) major course contents for continuing professional development that interested participants were inventory, taxation, plant, property and equipment, statement of financial position and statement of comprehensive income, 3) Criterion for continuing professional development via e-learning were course contents that must have been verified and approved by the Federation of Accounting Professions, training center must have learning management system, course contents and manuals.