A survey questionnaire was used to investigate the competencies of Thai
accounting students and their readiness for the AEC. This study also
tests for the relationships between the competencies of Thai accounting
students and their level of readiness for the AEC. The respondents
were the accounting students in the School of Business Administration,
Faculty of Management Sciences (FMS), Prince of Songkla University,
Thailand in January 2012. The accounting students from the FMS were
selected as the respondents to investigate their readiness towards the
AEC because it is one of the institutions in Thailand providing the
IES in its curriculum of accounting programme since 2009. Therefore,
the students who participated in this study have been exposed to the
curriculum that was developed following the IES. This study aimed to
use the whole population of 377 FMS accounting students as the sample.