This research aimed to study 1) the preparation level of Thai Accountant Competencies and adaptation capabilities; and 2) Factor affecting on success in accounting profession after The Asian Economic Community. The samples consisted of 400 accountant which implement in many businesses. Data collected by using online questionnaire and employed convenience Sampling. Descriptive Statistics were used such as percentage Mean ( X ) S.D. and ranking. Pearson Correlation and Multiple Regression Analysis were also employed to analyze data. The finding results explained that most of antecedents were female finished bachelor degree of accounting and has experiences average equal 7.51 years (S.D. = 6.723). In their views They thought that accountants preparation level competencies especially improvement of knowledge and skills of professional accountant were rather than fair well ( X = 3.9129; S.D. = 0.44034) as same as adaptation capabilities ( X = 3.79; S.D. = 0.46631). Pearson Correlation was between 0.381 – 0.739 at the significance level α < 0.01. This findings also explained that the preparation level of Thai Accountant Competencies accounting experience attitude of implement accounting and adaptation capabilities have positive significance level at confidence level 99 percent (α < 0.01).

The purpose of the study was set to analyze the current situation of the competency of accountants model of small and micro community enterprise of central region in 2030. The study was examined through the perspective of a group of experts scrutinizing future feasibility the competency of accountants of small and micro community enterprise of central region in 2030. The data were examined by delphi techniques with the data collected through the interviews and questionnaires from three different data collections. The data analysis was completed using median and consistency then confirmed the result with by the interquartile range calculation. It was found that the key components included 1. Intelligence Quotient 2. Resilience Intelligence 3. Moral Intelligence 4. Creative Intelligence and digital Intelligence of future forms of the competency of accountants model of small and micro community enterprise of central region in 2030 as examined and approved by the experts in all four skills for the feasibility of the future application.

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 aims to study the level of quality of work life of the accountants. As well as to ecplore the opinions of the accountants concerning the quality of work life. The respondents in the study varied in terms of sex ages level of education work experience marital status salary work position. Moreover the data were collected from a sample of 200 accountants who work in Bangkok and Metropolitans and tested by using related statistics such as percent mean t-test and F-test (One way ANOVA). lt was found that most of accountants perceive that the level of importance of quality of work life is moderate. Furthermore the majority of the officers agree that collaboration and interpersonal relationship with colleagues are the most important factors followed by social integration human resource development a balance between work life and family life structure of organization leadership of top executives career path and work stability safe environment improvement of work life and sufficient and fair compensation.

The research aims to study the factors affecting on volume and audit quality of Thai auditor by using empirical research. The population and sample in the research are the CPAs in Bangkok. The research tool are questionnaire with completed response totaling 157 units constituting 21.48% of response rate. The results show that factor that has positive affect with volume of auditing is type of audit office (t = 8.340***) and control variable is experience in auditing task (t = 3.399***) at significant level (α) < 0.001 ; whilst the factors that have negative affect with audit quality are competitive condition in auditing market (t = -2.420*) and volume of auditing tasks (t = -2.227*) at significant level (α) < 0.05. And the characteristics of auditors has a positive effect on audit quality (t = 11.964***) at significant level (α) < 0.001