The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.

This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

This research aimed to study 1) the preparation level of Thai Accountant Competencies and adaptation capabilities; and 2) Factor affecting on success in accounting profession after The Asian Economic Community. The samples consisted of 400 accountant which implement in many businesses. Data collected by using online questionnaire and employed convenience Sampling. Descriptive Statistics were used such as percentage Mean ( X ) S.D. and ranking. Pearson Correlation and Multiple Regression Analysis were also employed to analyze data. The finding results explained that most of antecedents were female finished bachelor degree of accounting and has experiences average equal 7.51 years (S.D. = 6.723). In their views They thought that accountants preparation level competencies especially improvement of knowledge and skills of professional accountant were rather than fair well ( X = 3.9129; S.D. = 0.44034) as same as adaptation capabilities ( X = 3.79; S.D. = 0.46631). Pearson Correlation was between 0.381 – 0.739 at the significance level α < 0.01. This findings also explained that the preparation level of Thai Accountant Competencies accounting experience attitude of implement accounting and adaptation capabilities have positive significance level at confidence level 99 percent (α < 0.01).

The purpose of this study were to conduct and to evaluate the effectiveness of Automotive service technician The research procedure starting by collect and study document : research paper international occupational standard (Oklahoma Department of Career and Technology Education) and competency needed in Motorcycle Mechanic suggested by 7 person who working in this field. All data will be referred for behavior objectives list and learning materials design such as information sheet practice operation sheet for experience skill training evaluation sheet with evaluation criteria which clearly listed topics. The sample group in this study was 19 PAJAMANGALA UNIVERSITY OF TECHNOLOGY PHRANAKHON Faculty of Industrial Education in academic year 2 0 1 7 . Pre-test will be given before training steps according to the manual. The students will do the test after each training topic. At the training end Post-test will be given and student final assignment will be evaluated by 5 experts. The Pre-test and Post-test scores will be statistical mean difference test. The research results found that the student final assignment competencies evaluation in percentage mean score was 87.55/94.66/85.13 that higher than 80/80/80 about the expectation. The test percentage mean score after training each topic was 92.11 that higher than 90 about the expectation. The percentage mean score difference test between before and after training was significant at statistical level .01 and the after training score was higher than before training score.

The purposes of this study was to investigate the essential component of software development competency for new graduates before entering the Thai software industry sectors and to develop training courses software development competency. The sample of this study consisted of 402 software’s entrepreneurs and 30 new graduates in software development. The instruments used in research were questionnaire in-depth interview and the assessment of the satisfaction of trainees. The statistics used for data analysis were arithmetic mean standard deviation and Exploratory Factor Analysis (EFA). The findings of the data analysis indicate that there are seven competency factors: the software development on mobile devices individual factor for software career software testing and presentation use of software development tool knowledge of business process for software development concept of software development and English for communication and ASEAN knowledge. A software development on mobile devices was the most important competencies for software industry and therefore the training for new graduates was set up based on Application Development on Android. In addition the participants were satisfied with the training at very good level.