The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

This research aimed to study earning quality sustainability factors (ESG) and the relationship between earning quality and sustainability factors of the 59 companies listed in the sustainability index (SET THSI INDEX). The data was collected from the financial statements annual reports sustainability report and the data entry forms (Form 56-1) from 2015 to 2019. Descriptive statistics and inferential statistics were used in the data analysis including correlation analysis and multiple regression analysis The results of the study showed that most of the companies listed in the SET THSI Index had higher earning quality than the index average. The sustainability factor that has the greatest influence on earning quality is good governance. When the relationship between earning quality and sustainability factors (ESG) was analyzed it was found that there was a statistically significant correlation between environmental disclosures and good governance namely the number of the Board of Directors shareholding by Thai juristic person at the levels 0.01 and 0.05. There was a statistically significant opposite correlation between the disclosure of social responsibility information including anti-corruption aspect human rights aspect and responsibility to consumer aspect; and good governance including the proportion of shares held by family companies at levels 0.01 and 0.05.

The research objective is to study the relationship between environmental disclosure levels corporate governance and the performance of companies listed in the Real Estate and Construction group on the Stock Exchange of Thailand. It was conducted by collecting information from the financial statements the annual reports and the information registration forms (Form 56-1) of 91 companies from 2015 to 2019. Descriptive statistics and inferential statistics were used in data analysis including correlation analysis and multiple regression analysis. The study results showed that environmental disclosure levels including environmental policy disclosure and other environmental disclosures positively correlate with the rate of return on equity return on total assets with a statistical significance at 0.01 and 0.05 levels. Corporate governance including the percentage of shareholding by the management and the number of the Board of Directors positively correlates with the return on total assets with a statistical significance at 0.01 and 0.05 levels.

The objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.

The purpose of the study on the association between factors affecting environmental information disclosure quality of listed companies in the Stock Exchange of Thailand was to investigate factors which posed impacts on the listed companies in Thailand Stock Exchange using the information from 2007 to 2011. The data applied Multiple Regression Analysis to test the relationship between the dependent variable environmental information disclosure quality and independent variable which included the ability to compete the ability to make profits business liquidity operation period business industry and business size as control variables. The result showed that the ability to compete was significantly related to the quality of the environmental information disclosure. This means that the higher competition the more environmental information disclosure. Regarding the other variables such as the ability to make profits business liquidity and operation period did significantly not relate to the environmental information disclosure quality. Moreover business size had significant positive association with the quality of the environmental information disclosure which means that bigger businesses are more capable to reveal their environmental information than the smaller ones. The information disclosure qualities in terms of resources legalization and sustainability were reported more highly than others. However the companies producing industrial products disclosed their companies’ policies more while service industries revealed more about their accounting and financial information which related to the environment.