The lowest score of Analysis competency is Other ASEAN language
skills (2.54), followed by English language skills (2.77). This is consistent
with Education First (2013) which found that the English language
communication skills of Thai students during the period 2009 to 2011
was at a very low proficiency level, lower than Singapore, Malaysia,
Indonesia, and even Vietnam. These results are also consistent with
the findings of Wattanawirai and Sithipolvanichgul (2012) that even
though Thai accounting professionals have high knowledge and skills
in the accounting area, they have problems with English language
communication and technology skills relating to accounting software.