Capability competency consists of the skills of Analysis, Synthesis,
Evaluation, and Decision-Making. In prior studies, Suttipun (2014)did not find any relationship between Capability and the readiness
of Thai accountants for the AEC; however, AFA (2013), Kunklaw
(2014), Steelyana (2012), Pongtanee (2008) and Sinlarat (2011) found
a relationship between Capability and the readiness for the AEC.
Therefore, this study tests the hypothesis that: