To examine the factors influencing the Thai accounting education development into the AEC,
descriptive analysis is drawn. All information is summarized in Table 2. The findings show
that English language skill was the most important factor influencing Thai accounting
education when entering the AEC. This is because English language, at the moment, is
respected as the most common language of the world that many people around the world use
for communication. Moreover, many countries in the AEC countries accept English language
as their first language such as Malaysia, Singapore, and the Philippines. Moral and ethical
issues of accountant and readiness of Thai university for accounting occupation were the
second and third common factor affecting Thai education. This may because Thai accounting
students strongly believe that a university that provides a course curriculum for students is the
most important place to develop and improve the abilities and skills. The fourth and fifth
most important factor was knowledge about international accounting standards and
occupation. It is because the new international accounting standards and regulations have
been launched a few years ago, which makes it necessary for Thai accounting students to
learn and practice more. On the other hand, other AEC language skill, knowledge about AEC
member countries’ culture, and political issues around AEC member countries were the less
common factors affecting the accounting education to AEC development. This may be
because the Thai government, universities, and lecturers do not pay much attention on this
topic when teaching and talking to their students.