7. Findings
From the 351 respondents the descriptive information is shown in Table 1. As a result, there were 76 first year students, 89 students in the second year, 78 in the third year, and 108 in the last year of undergraduate study. There were 44 male and 300 female students. The most common age of the Thai accounting students was between 19-22 years (93.4%). The most
common GPA of the accounting student was 3.00 to 3.49.