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.

The objectives of The Prototype of Mobile Application on Professional Technical Terms for University Students of Faculty of Business Administration Rajamangala University of Technology Phra Nakorn were as follows: 1) to design prototype of of Mobile Application on Professional Technical Terms for University Students of Faculty of Business Administration Rajamangala University of Technology Phra Nakorn and 2) to assess teachers and students’ expectations and satisfaction towards the Prototype of Mobile Application on Professional Technical Terms for University Students of Faculty of Business Administration Rajamangala University of Technology Phra Nakorn The random sample consisted of 50 teachers and students. The tool used in this research was a questionnaire. The data were analyzed by a percentage means and standard deviation. . The research details were as follows: General data – there were 50 total respondents (100%). The majority were female (54%) and 60% of respondents were in the 20-24 year-old range 40% education level from a Bachelor of Business Administration and 30% of Accounting Major Samples expectations and satisfaction– the level of expectations was high at X = 4.71 S.D.= 0.42 and the level of satisfaction was similar at X =4.67 S.D.= 0.47 From expectation and satisfaction it was found that there was the highest level of expectation and satisfaction. It can therefore be concluded that this research has achieved the objectives.

The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

Continuing Professional Development for Engineers is any structured process or activity that enhances the competence and quality of a person necessary to perform a professional job. The continuing engineering profession is a useful tool for professionals. The objectives of the research is to find a short course approach for the continuous development of the engineering profession to meet the needs of industrial engineers in the current era to have knowledge and ability in technology continuously it is important that all engineers have to attend training to enhance their knowledge. Which the development of the knowledge of the engineer As part of the promotion of license for professional practice at the ordinary level and degree engineer Including the registration as an ASEAN Engineer and APEC Engineer.

The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.