This research aims to study 1) factors affecting on operational efficiency; and 2) factors affecting on accounting professional success. The samples of this study consists of 260 accountants which has experience in accounting performance at least one year. The research instrument was a questionnaire which development by using IOC technique and already test content and construct validity including reliability. Data analysis employed descriptive statistic such as frequency percentage mean and standard deviation including Pearson correlation and multiple regression analysis. The results of this article found that most accountants believe that mean of the level of operational efficiency = 4.07 (S.D. = 0.460) and mean of the level of accounting profession success = 3.95 (S.D. = 0.530) both of them were quite well in Thailand 4.0. The result also show that level of professional accountant competencies compliance with the code of ethics profession and professional judgment have positive significant on operational efficiency at the significant level α < 0.01 while operational efficiency the level of professional accountant competencies efficiency of internal control system and professional judgment have positive significant on the level of accounting profession success at the significant level α < 0.01. These results also explained that both of the level of professional accountant competencies and professional judgment have both direct andindirect effect on the level of accounting profession success through operational efficiency with the significant level α < 0.01. Additionally control variable -- work position also has positive significant on both the level of professional accountant competencies and the level of accounting professional success at the significant level α < 0.05.

The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.

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.

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).