ความรู้ความเข้าใจของนักบัญชีเกี่ยวกับมาตรฐานการบัญชีภาครัฐฉบับที่ 17 เรื่อง ที่ดิน อาคาร และอุปกรณ์ สำหรับหน่วยงานภาครัฐ: กรณีศึกษาอำเภอพระนครศรีอยุธยา

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นิศาชล พรหมสาขา ณ สกลนคร ชัยมงคล ผลแก้ว

Abstract

This research aimed to explore the level of knowledge and understanding of accountants in public sector accounting standard 17 - property, plant and equipment. The research sample consisted of 152 accountants of governmental entities in Phra Nakhon Si Ayutthaya district.  The research instrument used for collecting data was questionnaires. The data were analyzed using frequency distribution, percentage, mean, standard deviation, chi-square test, and multiple correlation analysis. The study revealed that (1) most of the respondents had the moderate level of overall knowledge and understanding in public sector accounting standard 17 - property, plant and equipment. Considering each aspect, it was found that the level of knowledge and understanding in the information disclosure aspect was at the high level while the level of knowledge and understanding in the recognition, the measurement at recognition, the measurement after the recognition, and the derecognition aspects were at the moderate level. (2) The different levels of education, the working experiences in accounting, the position, and the frequency of attending seminars in property, plant and equipment accounting principles significantly affected the accountants’ level of knowledge and understanding. (3) The environmental factors had a positive, on the low side, relationship with the level of knowledge and understanding of public sector accounting standard 17 - property, plant, and equipment. The finding could be used by the administrators in supporting or improving the accountants’ knowledge and understanding so that the accountants could apply their knowledge to the public accounting standards more effectively.

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บทความวิจัย