This research aims to study how the level of excellence in the accounting profession and the usage of artificial intelligence technology affect the quality of financial reports of certified accounting practice. For the data collection the researcher used questionnaires. The population examined in this research consisted of 88 accountants working for high-quality accounting firms registered in Thailand. Descriptive statistics namely frequency percentage mean and standard deviation and inferential statistics including Pearson’s Correlation Coefficient and Multiple Regression Analysis were used to analyze the data. The study results reveal that accountants registered and working in high-quality accounting firms in Thailand reach a high degree of excellence overall. Furthermore artificial intelligence technology allows these accountants to positively affect the overall financial report quality at the highest level. The results of the research hypothesis test found that: 1) excellence in the accounting profession positively affects the quality of financial reports both overall and in every individual aspect and the result is statistically significant at the 0.01 level; 2) the use of artificial intelligence technology positively impacts the quality of financial reports both overall and in the individual aspect and the result is statistically significant at the 0.01 level.

Teaching and learning in the 21st century is not as focused on lecture notes as in the past. Students must listen to the teacher and answer exactly as the teacher teaches but emphasizes as the instructor is a coach or a facilitator is not a teacher that teaches only and must be organized Learning for change (Transformative Learning) is learning to make changes within oneself including worldview affective attributes cognitive attributes and behaviors (psychomotor attributes) is to change dramatically complete in all aspects it is a change known as the Holistic Change” (Thitirat Raksasri 2019). Learning with digital technology is considered a learning style suitable for the new generation. Because it is a model that can use technology to be useful in teaching and learning both inside and outside the classroom. Result in new learning styles such as massive open online courses (MOOCs) or other learning channels such as video computer games social media and audio media (OKMD 2019). It is therefore a good opportunity for students to be able to choose a learning style that is suitable for themselves. According to a study by Jiratan Prayaruwong (2019). It was found that learning English using digital media technology allows learners to develop and develop proficiency in English. It can be used to study and search for knowledge and information by oneself in the 21st century and achieve complete and effective lifelong learning skills. Therefore teaching and learning English integrated with digital technology and practical training it is a suitable idea for the development of English communication skills of Thai youth in the 21st century and in line with the education reform policy the national strategy for the development and enhancement of human resource capacity of Thailand at present (Nattaphon Teepsuwan 2019).

Although the self-checkout counter is being offered to clients in the hypermarket the frontline service staff are still required to assist the customers during the initial stages of the introduction process. Other clients are still in need of support with the technologys adoption and adaption among other things. This research would look at the customer from the perspective of cultural intelligence and technological adaptability. A semi-structured interview with 20 participants was conducted to examine the self-checkout counter and the frontline service provider. According to the sub-cultural differences in the service providers background geography and level of technology implementation the data of this study is gathered from a variety of geographical locations. The result reveals the four distinct roles played by the service provider in terms of performance technology assistance and the ability to comprehend how self-checkout and frontline service personas influence the shopping experience and perception of quality in a hypermarket setting respectively.

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 research was aimed to (1) study the emotional intelligence perceived organizational support and the organizational commitment of the supporting staff working at Rajamangala University of Technology Phra Nakhon categorized by work fields (2) study the relationship between emotional intelligence perceived organizational support and the organizational commitment of the supporting staff working at Rajamangala University of Technology Phra Nakhon categorized by work fields and (3) to study the influence of emotional intelligence perceived organizational support and the organizational commitment of the supporting staff working at Rajamangala University of Technology Phra Nakhon categorized by work fields. The survey data was collected by a questionnaire from 235 staff working at Rajamangala University of Technology Phra Nakhon. The data analysis relied on descriptive statistics to analyze the frequency and percentage for the general summary of the respondents. Average mean and standard deviation were applied to analyze the data on the level of emotional intelligence the awareness levels of the corporate support and the level of the organizational commitment. Pearsons product moment correlation coefficient was used for the first test and the multiple regression analysis for the second test. The research results were found that Rajamangala University of Technology Phra Nakhon staff’s emotional Intelligence and the support recognition were in high level in the overall. The hypothesis testing revealed the relationship of emotional intelligence the perceived organizational support and the commitment to the organization Rajamangala University of Technology Phra Nakhon staff in terms of norm was low as well as the emotional aspect. The lowest level was the staff persistence. In all commitment aspects the relationship between the overall perceived organizational support was positively related to their organizational commitment which were average concerning the aspects of emotion and persistence. Every aspect was related to the organizational commitment was accordingly positive. The analysis on emotional intelligence and perceived organizational support affected the commitment of Rajamangala University of Technology Phra Nakhon staff at the statistically significant at the 0.05: (1) it was found that psychologically the overall emotional intelligence did not affect organizational commitment (P = 0.065). The overall perceived organizational support had a psychological influence on the organizational commitment (P = 0.000) with B value of the perception of organizational support at 0.048 meaning that if the perceived support of the organization increases one unit of psychological commitment there will be. an increase of 0.048 persistence; (2) the commitment concerning the persistence revealed that the overall emotional intelligence did not influence the of organizational commitment (P = 0.445) and the overall perceived organizational support Influenced the organizational commitment with the persistence (P = 0.000) as the B value of the organizational support was 0.057 meaning that if the perception of the organization support increase for one unit the persistence will constantly increase at 0.057; (3) the organizational commitment relating to the norm aspect revealed the overall f emotional intelligence affected the organizational commitment (P =0.003) with the B value of the emotional intelligence at 0.015 meaning that if one unit of the emotional intelligence increases there will be 0.015 increase in the norm aspect. The overall perceived organizational support influenced the organizational commitment in the aspect of norm (P = 0.000) with the B value on the perception of organizational support of 0.059 meaning that if the perceived organizational support increases for a unit there will be an increase on the norm aspect at 0.059.