Discussion
Most of the listed firms, 58.4%, had neither knowledge nor understanding about Mutual Recognition Agreement (MRA) in the field of accounting profession, which was much higher than those, 16.3%, which really had the said knowledge and understanding. Once considering the MRA Framework in the field of accounting profession in details, it was found that even though the said listed firms had some knowledge, they still did not have any understanding thereof. Referring to the average points of both knowledge and understanding, the knowledge level had significantly higher mean than that of the understanding level. Perhaps, this was due to the lack of awareness in accounting profession and preparedness to enter ASEAN Economic Community (AEC) in the year 2015. Furthermore, there were too many rules and regulations concerning any professions in Thailand, as seen in Attachment of Royal Decree on Forbidding Jobs for Alien Workers B.E. 2522 Especially, the accounting profession in Thailand was subject to such particular laws as Accounting Act B.E. 2543 and Accounting Profession Act B.E. 2547. (Government Gazette, 2004