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 research of strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 was aimed at studying 1) strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 and 2) factors related to strategic accounting information systems of technology and targeted industry groups to Thailand 4.0. The questionnaires were constructed as a research tool for collecting data from 400 entrepreneurs in technology and targeted industry groups. The data was statistically analyzed by frequency distribution percentage mean standard deviation and multiple classification analysis: MCA. The research findings indicated that most entrepreneurs in the technology and targeted industry groups were in food agriculture and biotechnology. Their capital to run business at the present time was between baht 1000001-1500000. The average number of employees was 4.75. They had income of baht 5000001-7500000 per year. Most of them employed companies or organizations to develop their own accounting information systems and their practicable period was 7.61 years. The capacity accounting information systems was totally at high level (  =3.64). Also the usability of accounting information systems was totally at high level (  =3.67) whose data collection was at  =4.00 data processing at  =3.66 data controlling at  =3.53 and information generation at  =3.51 respectively. The hypothesis testing results at statistical significance of 0.05 showed that the capacity of accounting information systems was the vital factor relating to data collection data processing data controlling and information generation and the annual income of entrepreneurs in strategic accounting information systems to Thailand 4.0 was related to data collection data processing and strategic accounting information systems to Thailand 4.0.

The research on “an integrated marketing strategy for the image development of ecotourism by the community: the case study of Ban Pam Bok Thung Yao Pai district Mae Hong Son” has the objectives as follows: 1) To study the current situation problem and find the strategy of integrated marketing model to create an ecotourism image by the community. 2) To analyze the potential of the identity of being an ecotourism attraction by the community. And 3) To develop the guideline of an integrated marketing strategy of Ban Pam Bok Thung Yao Pai district Mae Hong Son. Part 1 data collecting in quantitative research process and determine the sample with the formula for calculating sample size when the population is unknown at 95% confidence level. The results of the study indicated that most of the tourists are female age between 21-30 years old undergraduate or studying at undergraduate level work as an employee of the private company the average monthly income is 15001-25000 Thai Baht and their residence are in the central region of Thailand. The results of attitude analysis showed that the perception and motivation of the tourists towards the community tourism products found out as follows: 1) The overall attitude of tourists towards the community tourism products is at the medium level (x̄ = 3.36). 2) The attitude of tourists towards the tourist attraction of the community is at high level (x̄ = 3.85). 3) The attitude of tourists towards social culture local community history and lifestyle of the community are at high level (x̄ = 3.78). 4) The interest of tourists towards the community tourism activities is at high level (x̄ = 3.68). 5) Tourists value the outstanding unique identity of community tourism at high level (x̄ = 3.66). 6) Tourist value good feeling towards community tourism at high level (x̄ = 4.23). 7) The perception that tourists receive from marketing communication of community tourism is at medium level (x̄ = 3.48). 8) The number one community attraction that tourists impress is Boon Ko Ku So Bridge (the longest bamboo bridge in Pai) which is a 67% impression. The analysis of tourist behavior towards the community tourism products showed that most of tourists chose not to stay overnight (58.50%) total tourism expenditure was between 10001 – 15000 Thai Baht (36%) they travel with family (40.25%) travel period during October to December (31.50%) self-trip planning (77.75%) the logical motivation to visit is the beautiful nature (50.00%) the emotional motivation to visit is aesthetic in resting (45.00%). The research result by using both logical and emotional motivation factors which is divided into getting to know tourist attraction outstanding and good sense in marketing sharing of community tourism showed that the group of tourists consisted of group 1 of 201 tourists with high average in all aspects (x̄=3.77 S.D.=3.56) group 2 of 39 tourists with low average in all aspects (x̄=3.39 S.D.=3.18) and group 3 of 160 tourists with the average level close to group 1 (x̄=3.53 S.D.=3.36). The analysis of information about the decision of tourists to choose the community tourism showed the average of 3.68 which classified by the variables as follows: 1) In terms of current factor of the form of tourism that meet the needs of tourists showed that the factor is the variety of tourism products (31.50%). 2) In terms of the source of information that tourists use to find the information to make their decisions in tourist attraction showed that they found from blogger or travel review pages (38.75%). 3) In terms of factoring that tourist use to evaluate the choice of tourist attraction showed that they chose because of the natural resources are outstandingly beautiful (28.50%). The analysis of the marketing mix factors related to the decision-making of tourists to choose their tourism showed that tourists focus on the most important factor in tourism products (x̄ = 4.66) marketing promotion and integrated marketing communication (x̄ = 4.58) and at high level in distribution channel factor and at quite high level in price factor (x̄ = 4.22 and x̄ = 3.65) respectively. Part 2 research and data collection in qualitative research with population and sample size of 15 people in the analysis. Research tools were interviewing guideline and focus group discussion then the information was organized by interpreting the data describe the information review the information and check the accuracy comprehensiveness and quality of the data. The content analysis was done by using PEST and SWOT analysis as well as Michael E. Porter’s Five Forces Model. Assessing the situation by the Internal Factors Evaluation Matrix (IEF) & the External Factors Evaluation Matrix (EFE) then formulate the guidelines and strategies to enhance the competitiveness from Strategy-Formulation Analytical Framework and get the IFE Matrix value as 3.00 and EFE Matrix value as 3.400. Strategic position is in Quadrant 2 Grow and Build which is the strategies to accelerate the growth to use in applying and integrating the appropriate strategies by using the TOWS Matrix analysis as the approach SO strategy by utilizing internal strengths to benefit the probability of external opportunities which are as follows: 1) Market Penetration and Product Development 2) Market Development and Market Penetration and 3) Product Development and so on.

The objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.

The purposes of this study were to investigate 1) population factors 2) behavior of service users 3) opinions on marketing mix 4) compare the consumer behavior classified by their demographic factors and 5) compare their opinions on marketing mix classified by their demographic factors. The sample group of the users of badminton court of White House was 412 people who were asked to respond to a questionnaire designed to collect the research data. The data analysis applied frequency distribution tables percentage mean standard deviation and inference statistical data. It was found that the consumers decided to use the court service at White House Badminton court more than 6 times with the individual three hours of each use and with usually groups of two. Mostly reasons for using the service were for being healthy and most users brought their own equipment. They normally rented or bought the equipment and other things such as the badminton rackets socks or water at the court. The Marketing mix affecting the decision-making behavior of choosing to use the White House badminton court was the standard of the equipment for its acceptable price. In term of the distribution channel it was found that the users appreciated convenient parking facilities. For the promotion of marketing it was found that the advertisements were interesting and came in a variety of ways. In terms of People Marketing the service efficiency was found to have encouraging personality and in terms of the physical characteristics it was found that the use of the service was appropriate and the service process was quickly delivered in time.