The questionnaire used to collect the data was adapted from prior
studies relating to accounting education in developing countries where
the conditions were similar to those prevailing in Thailand (Nassar et
al., 2013; Downing & Thackrey, 1971; Kunklaw, 2014; Sinlarat, 2011).
There were three sections in the questionnaire: students’ demographic
information including gender, age, study year, and academic results;
students’ competencies; and students’ level of readiness for the AEC.
To encourage participation in the survey, the questionnaire was short,
with closed-ended questions. The questionnaires were distributed to
the 377 FMS accounting students between 16th and 25th January 2012.
However, only 351 (93.10 per cent) complete responses to the survey
were received, and used in the final analysis.