6. Conclusions and comments
The objectives of this study are to investigate the readiness of Thai accounting student for the
IES, to test for differences between groups in their readiness for the IES, and to test for correlations
between the readiness for the IES and the Thai accounting student’s competencies. The findings
indicate that even though the total average scores of the students’ competencies are at a medium level,
the competencies of attitudes, values, and ethics are at a high level. On the other hand, the
participating Thai accounting students have a medium level of readiness for the IES. Moreover, there
are significant differences between participants from different educational institutions, and also base
on their awareness of the IES. Finally, the readiness of the participating Thai accounting students for
the IES is significantly affected by the student’s knowledge, attitudes, and ethical competencies