A question that arises is whether accounting students, in particular,
those in Thailand, are ready for the big changes which will be brought
about by the implementation of the AEC. To date this question remains
moot because there has been little research into the development of Thai
accounting education towards meeting the challenges posed by the AEC.
Therefore, there is a lack of knowledge about the factors influencing the
development of Thai accounting education and the readiness of Thai
accounting students for the AEC.