The research of strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 was aimed at studying 1) strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 and 2) factors related to strategic accounting information systems of technology and targeted industry groups to Thailand 4.0. The questionnaires were constructed as a research tool for collecting data from 400 entrepreneurs in technology and targeted industry groups. The data was statistically analyzed by frequency distribution percentage mean standard deviation and multiple classification analysis: MCA. The research findings indicated that most entrepreneurs in the technology and targeted industry groups were in food agriculture and biotechnology. Their capital to run business at the present time was between baht 1000001-1500000. The average number of employees was 4.75. They had income of baht 5000001-7500000 per year. Most of them employed companies or organizations to develop their own accounting information systems and their practicable period was 7.61 years. The capacity accounting information systems was totally at high level ( =3.64). Also the usability of accounting information systems was totally at high level ( =3.67) whose data collection was at =4.00 data processing at =3.66 data controlling at =3.53 and information generation at =3.51 respectively. The hypothesis testing results at statistical significance of 0.05 showed that the capacity of accounting information systems was the vital factor relating to data collection data processing data controlling and information generation and the annual income of entrepreneurs in strategic accounting information systems to Thailand 4.0 was related to data collection data processing and strategic accounting information systems to Thailand 4.0.

This research was aimed at studying 1) an outcome of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community and 2) an evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community in terms of casual relationship of knowledge and attitude with practice. The questionnaires were constructed as a research tool for collecting data from 398 Thai business bookkeepers. The data was statistically analyzed by SPSS version 16.0 and AMOS version 6.0 with frequency distribution percentage mean standard deviation and Structural Equation Modeling: SEM. In regard to the outcome of the Continuing Professional Development (CPD) the research finding indicated that the sample group had knowledge for the Continuing Professional Development (CPD) at high level ( =0.77). Their attitude was agreeable to the Continuing Professional Development (CPD) ( =3.63). Also they had practice on the Continuing Professional Development (CPD) at adequate level ( =0.74). In regard to the evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community in terms of casual relationship at a statistical significance of 0.05 the research finding indicated that knowledge and attitude had casual relationship with practice on the Continuing Professional Development (CPD) under the Accounting Act B.E.2543 (2000) for Asean Economic Community and knowledge had casual relationship with attitude of the Continuing Professional Development (CPD) under the Accounting Act B.E.2543 (2000) for Asean Economic Community. Furthermore this developed casual relationship model used for evaluating the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community was created consistently with empirical data and had ability to predict at good level and acceptably because the correlation was 81.6% which its acceptance was more than 40%.

This research aimed to study factors affecting the selection of accounting policies to measure the value of investment property of companies in the Stock Exchange of Thailand which related to earning management through discretionary accrual items. In this case the selection of these accounting policies were according to Thai Accounting Standard No. 40 : Investment Property. The sample size of this study was 239 listed firms in the Stock Exchange of Thailand who disclosed about investment property in their annual reports in 2015. Logistic regression analysis and ttest were employed to analyze data. The research revealed the debt to equity ratio was related to the selection of accounting policies to measure the value of investment property at 0.05 significant level. Furthermore the result from t-test found that cost model and fair value model for measuring investment property were not significantly different in earnings management at 0.05 significant level.

This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.

This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude The availability of data preparation the cost of Preparation the impact on the financial statements. and Communication with people in the organization. were Age job level Working experience and number of participants on the course of the accounting seminar. This The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability