Moreover, Wattanawirai and Sithipolvanichgul (2012) found
that even though Thai accounting professionals have high levels of
knowledge and skill in the field of accounting, they still have problems
with communicating in the English language, and in using information
technology (IT). Further, fewer business students demonstrate a desire
to study Accountancy as compared to other areas of Business such as
Marketing, Finance, Production and Operation, and Management.
Although the Thai Government supports the AEC and has converged its
accounting standards to the IFRS (Yapa & Guah, 2011) and also adopted
the IES, the direction of the Thai accounting education development
is still not clear. Therefore, this exploratory study investigates the
competencies of Thai accounting students and their readiness for the