The purpose of this research is to study the relationship of corporate governance including corporate governance scores business size number of committees of the Board of Directors the proportion of independent directors to the total number of directors the number of meetings of the Board of Directors per year to operating results including gross margin net profit margin return on total assets return on equity ratio. The data was collected from the financial statements and the annual report form (Form 56-1) during the period 2013 – 2017 of 22 transportation and logistics service industry groups which are listed companies in the Stock Exchange of Thailand. Descriptive statistics correlation statistics and multiple regression equations were used in data analysis. The study indicated that corporate governance including the corporate governance score and number of committees of the Board of Directors and the number of meetings of the Board of Directors per year Related to the operating results including gross margin net profit margin and return on equity at a 95% confidence level.

The objectives of this study were to discover the effectiveness of the environmental accounting on the financial information quality classified by the population characteristics and the organization sustainability of businesses certified by ISO 14001 in Thailand. The data were collected from 200 Finance and Accounting directors or managers of businesses certified by ISO 14001 in Thailand through the questionnaire as a research instrument. Statistics used in the data analysis included frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results showed that the effectiveness of environmental accounting regarding in the aspect of the reliability of the data reporting was significantly related to the quality of financial information and corporate sustainability. In addition the quality of financial information was also significantly related to the organization sustainability which included the addition of business value competitive ability and the organization image.

The purposes of this research were to study personal information work motivation organization commitment compared according to demographic characteristics and influence of work motivation towards organization commitment of Y generation employees working for domestic high-speed service providers. 160 Y generation employees working for domestic high-speed service providers were the samples. The questionnaire were distributed on-line and analyzed by descriptive statistics including the frequency percentage mean and standard deviation t-test F-test One-way ANOVA Persons Product Moment Correlation Coefficient and multiple regressions. The results revealed that the employees’ who were different in terms of marital status and work tenure had different organization commitment. The employees with different gender age education and income did not differ in terms of their organizational commitment. In the overall the level of corporate commitment was very high; the relationship between motivation and organizational commitment positively correlated and had the influence on Y generation employees’ organizational commitment at the 0.05 level of significance.

The purpose of this study was to investigate the influence of job satisfaction concerning the work performance of Ayudhya Capital Auto Lease Public Company Limited (Krungsri Auto) employees after the merger. The sample consisted of 2468 employees of Ayudhya Capital Auto Lease Public Company Limited (Krungsri Auto Personnel Department 2016). According to Krejcie and Morgan (1970) the samples used in the study were 331 who were asked to provide data through a questionnaire developed by the researcher. Its reliability regarding the Alpha value was .939 and the analysis of the respondents’ data frequency and percentage mean and standard deviation were applied. The analysis of data on the job satisfaction and Krungsri Auto employees’ performance relied on the inferential statistics while the hypothesis was tested by using multiple regression analysis and the results were as follows. The analysis of general education data of the population showed that most respondents were females between 31-40 years old with bachelors’ degrees and were in the entry-level positions for 1-5 years earning 15000 – 30000 Baht. It was found that Krungsri Auto employees’ the work motivation in the overall staff was very high. The highest was the aspect of the work characteristics followed by work success work responsibility work atmosphere salary and welfare and good governance which were all in high levels. However the acceptance aspect was in the moderate level. As for Krungsri Auto employees’ job satisfaction it was found that the satisfaction of employees in terms of the career security work atmosphere good governance salary and welfare were at high level. The job satisfaction on the policy and administration (X6) leadership (X11) opportunities and advancement (X4) relationships with colleagues (X8) and personnel acceptance (X5) could be written as raw score (B) and standard score (Bata) of the multiple regression equation used to predict the satisfaction of the personnel performance that influences the performance of the employees. After the merger Bank of Ayudhya was selected by using the predictive equation as the following raw score. = (Y) 1.138+.201 (X6)+.155 (X11)+.106 (X4)+.142 (X8) + .087 (X5) Suggestions for further research are as follows. 1. Executives should have a clear salary management policy adequate to ensure a stable working atmosphere and organizational commitment. 2. The organization should foster the motivation for better work performance. 3. The organization should ensure the employees’ confidence that after the business merging the employees will also have the same work stability recognized good working conditions and appropriate welfare for the performance.

The purpose of this research is to study the innovation potential towards the development of accounting firm representatives licensed by the Revenue Department. The sample group used in the research was the owners organizational leaders or executives of the accounting firms that were authorized by the Revenue Department. Forty-four questionnaires were used as a tool for data collection in Bangkok. Descriptive statistics and multiple regression analysis were employed. The research found that overall there were opinions about the innovation potential affecting the model development of the accounting firms. The innovation potential in the resource utilization was rated the highest followed by in the learning and in the strategies respectively. As for the overall opinions on the model development of the accounting firms The highest rated ones were ethic requirements followed by monitoring and operation respectively