recruitment of accountants at present before and after workforce mobility
on Literacy in Thai Accounting Standard, Thailand Financial Reporting
Standard, Public Limited Companies Act, particular laws of each business,
and other laws relevant to accounting profession. This correlated with
the research of Kaewphap (2012), who found that there was instructional
management to prepare the students in the faculty of accountancy for the
competition in ASEAN market labor. Thereby, the said management was
based on the framework of Federation of Accounting Professions, which
enabled Thai accountants to compete with their counterparts in other
countries.