sustainability; case study of an anonymous revenue office in Bangkok Region by using In-depth interview technique participative observation and open-ended questionnaire. The participants in the interview process consists of management superintendents and operators totaling 22 persons. The results show that there is a harmonization in each operational level of the organization and comply with the three objectives of risk management under COSO approach. However there is a lack of a measurement of successful level Evaluation to strategic planning and clear hedging guidelines under COSO - ERM in order to build concrete sustainability for the organization. In this study the author has proposed conceptual framework about factors affecting the effectiveness of risk management for organization sustainability to be tested in the future.

The purposes of the study were to explore success of the organizations which applied Balanced Scorecard to assess the performance and also investigate factors affecting successful implementation of the balanced scorecard of companies in Bangkok metropolitan. The data were collected from the samples which were organizations in production industry registered with Federation of Thai Industries up to 2010 by means of 400 copies of the questionnaire and analyzed by the frequency distribution percentage distribution standard deviation Pearson Product Moment Correlation Coefficient and Multiple Regression Analysis. The result showed that factors that influenced the implementation of the balanced scorecard in the organizations were factors regarding working process organizational structure and conflicts respectively.