Abstract
This study aims to investigate factors influencing Thai accounting education development
and the readiness of Thai accounting students for the forthcoming ASEAN Economic
Community (AEC). The study also tests for a possible correlation between the factors
influencing accounting education and the readiness of Thai accounting students. Population is
drawn from all Thai accounting students who were studying at Prince of Songkla University,
Thailand in 2012. Questionnaires are used to collect data from the samples. This study finds
that English language skill, moral and ethical issues, and readiness of universities are the
most important factors influencing Thai accounting education for the forthcoming AEC. On
another hand, other AEC language skills, cultural knowledge and political issues are the least
common factors affecting the education in Thailand. In readiness of Thai accounting students
towards AEC, moral and ethical issues of accountants, teamwork, basic computer skills, and
readiness of the university are the most common themes. However, other AEC language
skills, knowledge of international accounting standards, and competition of accountants in the
AEC market are the least common factors in the readiness of Thai students. Other factors
influencing t