This study contributes to the field of accounting education and
enhances the understanding of the development of the Thai accounting
education in the light of the establishment of the AEC. Moreover,
this study expands the information available to students, teachers,
and researchers about how the free flow of services will impact the
accounting professionals in the ASEAN member countries. This study
also shed light on the steps needed to prepare the Thai accounting
students for international competition among the ASEAN member
countries after the establishment of the AEC in 2015. Further, this study
provides evidence as to whether Thai accounting students are ready for
the AEC and suggests ways to improve Thai accounting education to
match the demands of the AEC.