Training Needs Analysis and Course Design for Financial and Tax Management: Evidence from Chinese SME Owners in Thailand

Abstract

This study investigates the training needs for financial and tax management among Chinese small and medium-sized enterprise (SME) owners operating in Thailand. Through a mixed-methods approach combining questionnaire surveys from 40 Chinese SME entrepreneurs and semi-structured interviews with 10 selected participants, the research identifies critical areas requiring training support. The findings show that bank credit knowledge ranks as the highest training need (mean score 4.52), followed by financial management (4.14), VAT declaration and management (3.54), and corporate income tax (3.50). The study highlights specific challenges faced by Chinese SME owners in Thailand, including language and cultural barriers in bank communications, difficulties in accessing financing, and limitations of financial outsourcing services. Based on these findings, a comprehensive training program was designed, comprising three core modules: bank credit practice, financial management, and tax management practice. This research contributes to understanding the unique financial and tax management training needs of foreign SME owners operating in Thailand and provides practical implications for developing targeted training programs to enhance their business competencies.