ศักยภาพทางนวัตกรรมที่มีต่อการพัฒนารูปแบบของสานักงานบัญชี ที่เป็นตัวแทนได้รับอนุญาตจากกรมสรรพากร

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