The purposes of this study were to investigate problems regarding the use of enterprise resource planning (ERP) in Accounting Department of Rajamangala University of Technology Phra Nakhon and obtaine the results of the study as suggestions according to their personal data. The samples were 92 ERP users working in different departments based in Rajamangala University of Technology Phra Nakhon drawn from purposive sampling. The data were collected from a set of questionnaires and analyzed by the percentage frequency distribution percentage standard deviation (SD) t-test One-Way Analysis of Variance and the analysis of pairs applying Sheffe’s Method. The findings were revealed as follows. 1. The level of the problems regarding the use of Enterprise Resource Planning (ERP) in Accounting Department of Rajamangala University of Technology Phra Nakhon was in the average level. 2. The analysis of the problems regarding the use of Enterprise Resource Planning (ERP) in Accounting Department of Rajamangala University of Technology Phra Nakhon varied in their education levels study fields experiences using ERP the number of ERP trainings was not different at 0.05 statistical significance in the overall. 3. The analysis of the problems regarding the use of Enterprise Resource Planning (ERP) in Accounting Department of Rajamangala University of Technology Phra Nakhon varied in their experiences and job responsibilities using ERP the number of ERP trainings was different at 0.05 statistical significance in the overall.

The purposes of this research are to survey community accounting and study the importance for developing community in various fields during the fiscal year 2014 (October 2012 – September 2014). The samples of this research are 368 communities in Bangkok area. The statistics use for analyzing data are percentage Mean Standard deviation Pearson Correlation and in-depth interview was used to determine the cause of the valueadded activities and non value-added activities. The study for found that psychological development activities were the highest investment and physical and environment activities Sanitation activities Social activities and economy activities were higher respectively. Meanwhile The most important activities are physical and environment activities because these activities involved with a lifestyle Then sanitary activities social activities economy activities and psychological activities are important respectively. Economic development activities are value-added activities but non value-added activities are the psychological activities because the main factors to make these activities are important for the community such as condition of resident and environment of the household factors sanitary factors participation for improving quality of life factors. The community committee may use this information for budgeting and allocating the budget to appropriate activities by considering important level. This result suggest to governmental department for planning and operating in the future.

The objectives of this research were to compare property accounting policy regarding Agricultural Land Reform Fund with Thai Accounting Standard (TAS) in terms of property plant and equipment investment property and inventories; and to investigate the suitability to administer the property accounting policy and the implementation impact resulting on financial ratio. Data were collected from secondary sources including Thai Accounting Standard annual reports and financial statements of Agricultural Land Reform Fund dated back from 2009 to 2013. The data were analyzed and descriptive statistics were applied.

The purpose of the study was to scrutinize patterns and levels of environmental accounting disclosure of listed companies in eight industries in the Stock Exchange of Thailand. The research applied documentary research methodology and descriptive statistics including percentage distribution and Correlation analysis using Chi – Square at Statistical significance at the 0.05 level. The results of the study showed that five among eight industries including agro- and food industry consumer goods industry industrial goods industry real estate and construction industry and resources industry disclosed their environmental accountings at level 2; specific but not quantitatively measurable. However each company paid the highest attention to the environmental management systems because of its prominent requirements. As for the other three industries which were finance industry service industry and technology industry disclosed their environmental accountings at level 0; no environmental accountings disclosure since they paid limited interest to the environmental accounting during 2009 and 2012. In terms of the relationship between the entrepreneur and the environmental accounting disclosure it was found that the entrepreneur’s five aspects such as the business operational period paid paid-up registered capital total assets total liabilities and total revenues were significantly related at the disclosed level of 0-3.

External auditors often rely on other professionals for the audit of the financial statements of their clients. Generally. external auditors rely on clients internal auditors. Reliance on internal auditors results in cost savings to the client. The study uses a sample of 139 external auditors. The objective of this study is to investigate the factor on the considering on the work of internal auditor of external auditor. The results of factor analysis found that a measure of group factors for five groups: 1) communication 2) competence 3) Due Professional Care 4) Audit Quality 5) expertise. The results of the multiple regression analysis indicated that external auditors consider the competence and expertise of internal auditors as very important factors affecting their reliance on work of internal auditor. While the communication. Due Professional Care and Audit Quality not affect the considering work of internal auditor of external auditor.