This research study was aimed to investigate the readiness of Thai accountants to enter the ASEAN Economic Community in Bangkok area in order prepare the accountants and students to be ready to enter the ASEAN Economic Community and to prepare educational institutions to develop curriculum or teaching methods focusing on producing skilled accountants ready to enter the ASEAN Economic Community. The sample of this research was 450 accountants in Bangkok including accountants auditors tax auditors certified public accountants and the a limited company account manager. The questionnaire was sent to the sample and the data were analyzed by percentage mean and standard deviation; and One Way ANOVAs was applied to test the hypothesis. The results of the study showed that Thai sample accountants’ readiness to enter the ASEAN Economic Community were as follows. The first readiness was concerning the accounting skills and financial statements knowledge and understanding on the Thai accounting standards and the Thai Financial Reporting Standard with the average level of 4.85. The ability to read English was in the average of 4.78 while the ability to read and write at least one of the ASEAN languages was also in the average level of 1.31. The Information Technology skills which refer to the ability to use at least two popular accounting programs obtained an average level of 4.73 while the knowledge of Thai professional law was 4.65. The average level of knowledge of accounting profession of at least 2 countries was in an average level of 3.21 and the ability to work under the environmental and cultural conditions of ASEAN countries had an average level of 3.33 in terms of Section 3 the comparison of the rules of professional accountancy

The purpose is to study the level of knowledge and understanding about AEC reviews and availability towards the ASEAN Economic Community (AEC) of the personnel budget. To study the influence of external factors include government policies. Media and public relations to a better understanding about ASEAN. The entry into the European Economic Community (AEC) of the personnel budget. To study the influence of external factors include government policies. Media and public relations to comment on the AEC. The entry into the European Economic Community (AEC) of the personnel budget. And to study the influence of external factors include government policies. Media and public relations to the availability on the AEC. The entry into the European Economic Community (AEC) of the personnel budget. The sample used in this study include civil servants / employees. And government employees / staff help practitioners. The operational budget The Prime Minister today (2558) based on statistical data personnel of the Bureau of the Budget of 1249 to determine the sample size formula Yamane have 303 people using sampling stratified into two stratified consisting stratified to one group. for example government officials / employees offices around Stratified sample of 249 people and the second employee / employees to perform. The sample included a total of 54 303 people as respondents. The data collected during the month of April 2559 the processing and analysis of data by a computer program. Using statistical analysis including the frequency of the Mean ( X ) the standard deviation (SD) and inferential statistics (Inferential Statistics) measurement relationship (Peason Correation coefficience) analysis regression slope. Logistics (logistic regression Analysis) and multiple regression analysis forecasting correlation (multiple regression Analysis). Analysis of the study data The external factors include government policies. Media and Public Relations Influence their knowledge opinions and availability of personnel Budget Office found that the analysis of the personnel on the perceived external factors include government policy towards the ASEAN Economic Community (AEC) of the personnel budget. the overall results showed that the levels are moderate. The recognition of the strategic plan for the promotion. And support for the ASEAN Economic Community (AEC) is a clear level is moderate. The Media Relations found that overall there is a perception in the grade level. The majority of staff are aware of the ASEAN Economic Community (AEC) by the television media is moderate. For a better understanding of personnel Bureau of the budget Towards the ASEAN Economic Community (AEC) personnel found to have insight into the understanding of the ASEAN Economic Community (AEC) snapshots are moderate. Data analysis showed that the assumptions on external factors include government policies. Media and Public Relations Influencing Knowledge The understanding of the ASEAN Economic Community (AEC) the significant level of 0.01 and 0.05 both positive and negative is very low. In doing research next time. There should be more education on other external factors. The influence of the ASEAN Economic Community. And there should be a study of the impact of the ASEAN Economic Community. With solutions to problems in the long run.

The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

This research was aimed at studying 1) an outcome of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community and 2) an evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community in terms of casual relationship of knowledge and attitude with practice. The questionnaires were constructed as a research tool for collecting data from 398 Thai business bookkeepers. The data was statistically analyzed by SPSS version 16.0 and AMOS version 6.0 with frequency distribution percentage mean standard deviation and Structural Equation Modeling: SEM. In regard to the outcome of the Continuing Professional Development (CPD) the research finding indicated that the sample group had knowledge for the Continuing Professional Development (CPD) at high level ( =0.77). Their attitude was agreeable to the Continuing Professional Development (CPD) ( =3.63). Also they had practice on the Continuing Professional Development (CPD) at adequate level ( =0.74). In regard to the evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community in terms of casual relationship at a statistical significance of 0.05 the research finding indicated that knowledge and attitude had casual relationship with practice on the Continuing Professional Development (CPD) under the Accounting Act B.E.2543 (2000) for Asean Economic Community and knowledge had casual relationship with attitude of the Continuing Professional Development (CPD) under the Accounting Act B.E.2543 (2000) for Asean Economic Community. Furthermore this developed casual relationship model used for evaluating the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community was created consistently with empirical data and had ability to predict at good level and acceptably because the correlation was 81.6% which its acceptance was more than 40%.

The research objectives were (1) to study its traceability system and (2) study the relationship model of on the traceability process of the meat processing industry in Thailand to support the ASEAN Economic Community and (3) to determine the consistency of the empirical data. The variables used in this study were the transformation process as the independent variable; the supply chain production process and the certification process as the mediator variables; and the animal disease control traceability and supply chain of Halal meat-processing industry in Thailand to support the Economic Community Asia as dependent variables. Qualitative and quantitative mixed methods study was applied using the questionnaires to collect data from 510 meat sample operators in Thailand. The statistical methods used to analyze data were the frequency percentage average value standard deviation and structural equation model. The results revealed that the model was well consistent with the empirical data. Chi – Square (χ) value was 288.297 at the degrees of freedom (df) of 256 with the probability p-value equal to 0.081 and chi - square relative (χ22/df) of 1.126. The index of harmony (GFI) was equal to 0.965 and modified harmony index measuring (AGFI) was equal to 0.933 and the index measuring the comparative (CFI) equal to .965 with the accuracy in estimating the parameters (RMSEA) equal to 0.016. In addition the quality of transformation process the supply chain production process the certification process and the animal disease control traceability directly influenced on the traceability process of in the supply chain of Halal processed meat industry in