This paper begins by setting out the background of this study including the history of ASEAN, as well as that of the Thai accounting education. This is followed by a review of the relevant literature and the development of this study’s hypotheses. Next, the method of this study is set out including the details of sample selection and the data collection method, the dependent and independent variables considered, and the data analysis employed. The results are described and discussed. Finally, conclusions are drawn as to the contributions of this study, the implications of its findings, and the limitations of this study with some suggestions offered as to future studies to be conducted.