To enhance the potential and competitiveness of labor in the long run, the educational units should develop comprehensive curricular that covered science, agricultural science, economics, business administration, computer, accountancy, and English language. Also, to equip the students of accountancy with accounting expertise, there should be an emphasis on the knowledge of Thai Accounting Standard, Thailand Financial Reporting Standard, International Financial Reporting Standard, Public Limited Companies Act, particular laws of each business, and other laws relevant to accounting profession, which were all updated and in current use.