Sinlarat (2011) studied factors which influence the development
of Thai education and found relationships between Educational
Development and Ethics, Knowledge, Capability, Relationships and
Responsibility, as well as with issues relating to Analysis, Communication,
and Technical Skills. This finding is consistent with the standards set
by the Thai Minister of Education in 2010 for undergraduate study to
develop and improve the quality of education and students in the five
areas of Ethics; Knowledge; Capability; Relationships and Responsibility;
and Analysis, Communication and Technical Skills. Kunklaw (2014) also
found a positive relationship between Thai accounting professionals’
readiness for the AEC and their Capa