The objective of this independent study was to investigate knowledge and understanding motivation and organizational commitment affecting the efficiency in work performance of accountants and to study the motivation in performance that affects the commitment of the accountants’ organization. The Population in the study was 255 accountants working in accounting services firms registered with the Department of Business Development. A questionnaire was used to collect data. Descriptive statistics were used for data analysis i.e. frequency percentage mean standard deviation Pearson’s correlation coefficient and multi regression analysis. The major findings indicated that 1) knowledge understanding and motivation affected the efficiency in work performance of accountants as a whole at the statistical significance level of 0.01. When considering each aspect the study shows that knowledge understanding and motivation affected the efficiency in work performance concerning quality quantity time and expenses at the statistical significance level of 0.01 The organizational commitment affected the efficiency performance in terms of expenses with the statistical significance level of 0.05 and 2) Work motivation positively correlated with the organizational commitment of accountants with statistical significance level of 0.01.

The purposes of this quantitative research are (1) to study factors affect the digital-era job performance of accountants; (2) to study the use of technology in accounting work and the satisfaction of accountants by applying appropriate tools and technology and; to study the digital-era professional competence of accountants. The research instrument is a questionnaire which was used to collect data from accounting managers of the listed and non-listed companies approved by the Securities and Exchange Commission; auditing firms; and accounting firms in 2020. The results reveal 33 variables consisting of five components which are (1) professional development (2) technical competence (3) employee engagement (4) organizational and communication and (5) professional attitudes and ethics. Objective one all five components were analyzed by the multiple regression analysis to find the correlation with the variables of digital-era job performance of professional accountants (p < 0.05). The results show positive relationship of (1) professional development; (2) the technical competence; (3) the employee engagement; (4) the organizational and communication and; (5) the professional attitudes and ethics to high digital-era job performance of accountants (p < 0.05). In addition the most accounting managers have a high level of satisfaction by adopting tools and technology. Finally they have a high expectation of professional competencies in the technical competence; the professional attitudes and ethics; the professional skill interpersonal and communication and organizational.

This research aims to study 1) personal factors affecting the performance of Thai commercial bank employees 2) motivation affecting the work performance of Thai commercial bank employees 3) self-development affecting the work performance of Thai commercial bank employees 4) the work performance of Thai commercial bank employees. The population for this research was 162093 Thai commercial bank employees. The sample size of 383 people was determined using Krejcie & Morgan. The data was collected from Google Form questionnaires. The statistics used to analyze the data were frequency percentage mean and standard deviation. The statistics used to test the research hypothesis were T-test one-way analysis of variance the pair test by the Scheffe method and single linear regression analysis statistics. The results showed that most of the samples were female employees between 21-30 years of age a bachelor’s degree single status income in the range of 15001-25000 Baht and a working period of 5-10 years. The respondents had their opinion level of motivation factors happiness factors and self-development factors affecting the work performance of Thai commercial bank employees. It was found that the sample group had the highest opinion level in the overall opinion level. The results showed that the respondents had an opinion level of the work performance of Thai commercial bank employees. It was found that the sample group had the opinion level as a whole at the highest opinion level. The results of hypothesis test 1 revealed that personal factors such as gender age educational level status income and working in different departments had no effect on the performance of Thai commercial bank employees. Statistically significant at the 0.05 level and personal factors such as differences in the working period. Factors affecting the performance of Thai commercial bank employees at a statistically significant level of 0.05 and personal factors such as age education level income working period. When testing the hypothesis classified by aspects the efficiency of work of Thai commercial bank employees differed. Therefore the difference was tested by pair using Scheffe’s method. The results of hypothesis test 2 revealed that motivation affects the performance of Thai commercial bank employees. The correlation coefficient (R) = 0.858 adjusted R^2= 0.753 was statistically significant at the 0.05 level. The results of hypothesis test 3 revealed that self-development affects the efficiency of Thai commercial bank employees. The correlation coefficient (R) = 0.640 adjusted R^2= 0.40 was statistically significant at the 0.05 level.

This research purpose is to study the capabilities and visions that affect the accounting performance of the insurance industry in Thailand. The Sample group used in the research is the accountants who work at 80 insurance companies in Thailand. The data is collected from questionnaires. It is analyzed by using descriptive statistics including Frequency Percentage Mean and Standard Deviation and tested by Correlation coefficient and Multiple Regression Analysis. The research found that the statistically significant variables that could explain the change in accounting performance were accounting knowledge continuing education and additional expertise and accounting vision of quality accounting system respectively with the statistical significance of 0.01 and 0.05

The objective of this research is to study the accounting professional skills of accountants that affect the performance efficiency and financial report quality of sports businesses in Bangkok. Questionnaires are used to collect the data. The sample is 310 sports business accountants in Bangkok. Descriptive statistics are used in the analysis including frequency percentage mean and standard deviation. Pearson’s correlation analysis and multiple regression analysis are employed. The research results revealed that accounting professional skills had an impact on operational efficiency and financial report quality of sports businesses. Intellectual skills Personal management skills and Organizational management skills affected the overall performance of the accountants with statistical significance of 0.01. Interpersonal and communication skills and personal management skills affected the overall quality of financial reports of the sports business with statistical significance at the level of 0.01.