This research aims to focus on the main factors that will impact the Thai people's interest in these transactions. Besides, it also includes the Thai perspective on the cryptocurrency trend that will have an impact on the next trend of business in the future. The data were gathered using the qualitative research method, which involved gathering information from Thai people. In addition, it also has a quantitative component by obtaining the opinions of the respondents. Our results show that investors’ interest will be determined mostly by individual attributes such as gender, age, and income. Besides, in the accounting aspect, it doesn’t have a specific accounting standard for cryptocurrency transactions. Therefore, it will have an impact on the people making the decision to invest in these transactions. Furthermore, the government section should encourage ways to improve and develop this type of transaction in the larger picture of society. Furthermore, the government and authorities should promote and encourage more public information and thoughts regarding this type of transaction. It will support people in trusting and believing in the system and these transactions.

Contents
Abstract I
Acknowledgement II
Contents III
List of Figures and Tables IV
Chapter 1– Introduction 1
1.1 Research background 1
1.2 Research purpose 2
Chapter 2 – Literature Review 3
2.1 Definitions of Cryptocurrencies. 3
2.2 History of Cryptocurrencies 3
2.3 Trading and pricing cryptocurrency 4
2.4 Trend Cryptocurrency business in the world 5
2.5 Cryptocurrency in Thailand 7
2.5.1 Broker companies and Investors 8
2.5.2 Trend Cryptocurrency in business in Thailand 9
2.5.3 Opportunities in the future. 10
2.6 Accounting treatment for cryptocurrency in Thailand 11
2.7 Regulation for cryptocurrency in Thailand 15
2.7.1 Updated regulation for cryptocurrency 16
2.7.2 Limitation from the regulation 18
Chapter 3 – Research Methodology 19
3.1 Introduction 19
3.2 Research Design and Approach 19
3.3 Area of study 19
3.4 Study population 20
3.5 Sampling Design and Procedure 20
3.6 Data Collection Methods and Instruments 22
3.7 Data Validity and Reliability 22
3.8 Data Analysis 23
3.9 Conclusion 23
Chapter 4 – Results 24
4.1 Descriptive analysis 27
4.2 Multiple regression analysis 32
Chapter 5 – Discussion and Conclusion 35

References 38

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