There is little literature about the development of accounting education
in Thailand in preparation for the AEC. In 2013, the ASEAN Federation
of Accountants investigated the factors necessary to get accountants
ready for the commencement of the AEC. They found that accountants
in the ASEAN member countries wish to be trained in the technical
skills relevant to the IFRS, Risk Management, Internal Auditing,
Communication, and Analysis (AFA, 2013). Suttipun (2014) investigated
the readiness of Thai accountants for membership in the AEC and the
factors influencing their readiness. Based on a sample of 410 Thai
accountants, the study found that age and awareness of the AEC affect
the readiness of Thai accountants for forthcoming membership in the
AEC.