6. Conclusions and comments.The objectives of this study are to investigate the readiness of Thai accounting student for the.IES to test, for differences between groups in their readiness for the IES and to, test for correlations.Between the readiness for the IES and the Thai accounting student 's competencies. The findings.Indicate that even though the total average scores of the students' competencies are at a, medium levelThe competencies, of attitudes values and ethics, are at a high level. On the, other hand the.Participating Thai accounting students have a medium level of readiness for the IES. Moreover there,,Are significant differences between participants from different educational institutions and also, base.On their awareness of the IES. Finally the readiness, of the participating Thai accounting students for.The IES is significantly affected by the student 's knowledge attitudes and ethical competencies,,,
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