The Comparison between Thai and Myanmar Accounting Competency of Thai Multinational Enterprises in Myanmar

Abstract

The purpose of this research is to study and compare the competency, job happiness, work motivation, accounting performance and career success of Thai and Myanmar accountants, and to study the relationship model of accountants’ competency factors for Thai and Myanmar accountants that affect success of Thai multinational enterprises in Myanmar. This research is quantitative research using the PLS-SEM method and the ADANCO program to analyze structural equations. The sample was divided into 2 groups: 452 samples of Thai accountants and 406 samples of Myanmar accountants, using the purposing sampling technique.  It was found that all the factors are significantly different between Thai and Myanmar accountants, but some observed variables, including purpose in life, personal growth, hygiene factor, and invisible success are not significantly different.  Finally, it was found from the structural equation model of Thai accountants that theaccountants’ competency does not directly affect career success, which is not in line with the theory. However, the factor that is suitable for measuring career success of Thai accountants is work motivation, which has a direct impact on career success at a significance level of 0.01. On the other hand, accountants’ competency has a direct effect on career success of Myanmar accountants at a significance level of 0.05.  Important findings are that the factor suitable for measuring career success of Myanmar accountants is accounting performance, which has a direct impact on careersuccess at a significance level of 0.01.