In order to increase their competitiveness in the economic and technological sector, ten
countries located in South-east Asia have been assembled as the Association for Southeast
Asian Nations (ASEAN) in 1976 (Department of Trade Negotiations, 2011). They consist of
Thailand, Malaysia, Singapore, Indonesia, the Philippines, Brunei Darussalam, Vietnam,
Myanmar, Laos, and Cambodia. One of the main objectives of ASEAN is to develop an area
for free trade and services among the ASEAN member countries in the name of the ASEAN
Economic Community (ACE) that will begin in 2015. Accounting professionals are one of
the free service areas that are part of Mutual Recognition Arrangements (MRA) in 2009. The
arrangements were stated that the accounting professional service can freely move from one
to another member the ASEAN countries.
However, so far there is no literature about the Thai accounting education in the AEC. The
factors influencing the Thai accounting education development, and the potential of the
accounting students are still unknown. Moreover, although the Thai government has plans