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 the education development and the number of samples are mentioned as study
limitations.
AbstractThis study aims to investigate factors influencing Thai accounting education developmentand the readiness of Thai accounting students for the forthcoming ASEAN EconomicCommunity (AEC). The study also tests for a possible correlation between the factorsinfluencing accounting education and the readiness of Thai accounting students. Population isdrawn 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 findsthat English language skill, moral and ethical issues, and readiness of universities are themost important factors influencing Thai accounting education for the forthcoming AEC. Onanother hand, other AEC language skills, cultural knowledge and political issues are the leastcommon factors affecting the education in Thailand. In readiness of Thai accounting studentstowards AEC, moral and ethical issues of accountants, teamwork, basic computer skills, andreadiness of the university are the most common themes. However, other AEC languageskills, knowledge of international accounting standards, and competition of accountants in theAEC market are the least common factors in the readiness of Thai students. Other factorsinfluencing the education development and the number of samples are mentioned as studylimitations.
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