Finally although some prior studies (e.g. Suttipun, 2014; Pongtanee,
2012; Sinlarat, 2011) did not find any relationship between the Analysis
competency (including Communication and Technology) and readiness
for the AEC, Steelyana (2012) found a relationship between Analysis
competency and the readiness of accountants for the AEC in Indonesia.
AFA (2013) also found a relationship between Analysis competency
and the readiness of accountants for the AEC. Therefore, this study
examines the hypothesis that: