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

This research aims to study perception and understanding about being a digital university and to study and analyze the factors that affect digital university. There are benefits to be given as a guideline in determining the direction of university operations in line with future change conditions. And it is a way to develop a university into a digital university. Population used in this study was 1250 people from staffs at Rajamangala University of Technology Phra Nakhon. The sample consisted of 339 questionnaires. Collected data were analyzed using the frequency distribution percentage mean and standard deviation. Initially the researcher has studied factors that affect the development of the university into a digital university based on data and theories. After that the researcher conducted a survey with the sample group. The results showed that : 1.People who have ever perceived information about being a digital university about 74.04%. Overall the response correctly was 78.73% on average and more than 3 items were correct in 5 items totaling 228 persons representing 90.84%. 2) Opinions on the factors affecting the development of the university into a digital university as a whole was classified in a high level the average was 4.18. When considering each aspect showed that the significant factors in a highest level were the management of the organization the average was 4.26 and the structure of digital technology within the university the average of 4.25 respectively. Significant factors in a high level were personnel average 4.15 and teaching quality were 4.07 respectively. When considering each item showed that the significant factors in a highest level were 1) the efficiency of the Internet and wireless internet 2) the support budget 3) the digital skills of the personnel in the operation. And the ability of teachers to use digital technology in their teaching and 4) Classroom / Laboratory Supported for Digital Technology. Therefore universities should: 1) Give importance to knowledge building and attitudes. Accurate to prepare personnel for a digital university. The cover every unit in the University to encourage adaptation to ready for change to be a digital University. 2) And set policies that are digitally linked to all university visions and strategies; The Including to clear operational framework linked to the mission. 3) Manage the digital structure of the digital system in a systematic and current develop high-speed internet and high-speed wireless internet to provide stability and signal coverage for all areas of campus. 4) There are many of IT personnel who are knowledgeable enough to meet the needs of university departments. IT staff must be able to provide advice modify or facilitate the use of IT to personnel and students. 5) There should be a technology-based curriculum. To provide students with the skills to use a variety of technologies. Can be used in the occupation and the labor market. In addition should also develop a classroom that supports digital technology to keep pace with the changing world society.

This project presents the design and development of application software of retail management system for drinking yoghurt. The developed application runs with Client/Server processing on Windows XP or higher. The objective is to be convenient for checking products automatic adding/removing products in warehouse counting stocked products and editing data. Tools used in development are Microsoft SQL Server for database management Visual Basic Version 6.0 for application development and database programming and Crystal Report 8 for creating reports and invoices. The developed application can enhance the effectiveness in retailing for drinking yoghurt properly.

The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective work coordination perspective work motivation perspective and operational controlling perspective. Performance factors consist of customer perspective internal process perspective learning and development perspective and financial perspective. The data are evaluated and analyzed by package program to find the percentage mean standard deviation test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05. The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age number of employees and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education operating capital number of employees and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age work experience number of employees and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of financial perspective differently. The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective work motivation perspective and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective

The objectives of this research is for study of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the difference of Quality Control in accordance with Quality Control Standard No.1 (TSQC1) and Audit Quality test the relationship and positive impact of quality control of audit firm in accordance with Quality Control Standard No.1 (TSQC1) with Overview Audit Quality of Big 4 and Non-Big 4 Auditing Firms. This research is done by give out questionnaires and in-depth interviews method which used populations of 228 auditors certified by the Securities and Exchange Commission in Thailand by receiving 115 replied questionnaires which considered as 50 percent and using Descriptive Statistics T-test Statistics Pearson’s Correlation Coefficient and Stepwise Multiple Regression Analysis The results say that Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in overview and individual element of Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for ethical requirement. Audit Quality both in overview and individual element Big 4 and Non-Big 4 Auditing Firms completely applied. Big 4 Auditing Firms have higher average than Non-Big 4 Auditing Firms highest average is for clearness. From test hypothesis of quality control of auditing firm in accordance with Quality Control Standard No.1 (TSQC1) of Big 4 and Non-Big 4 Auditing Firms is according to assumptions by having differences in all elements while Audit Quality is according to assumptions only one element which is clearness no difference in statistical significant. Quality Control in accordance with Quality Control Standard No.1 (TSQC1) has relationship and positive impact with Audit Quality and from prediction equation find that enhance of audit quality of auditing firm should emphasize to Quality Control in accordance with Quality Control Standard No.1 (TSQC1) in engagement performance and ethical requirement.