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 purposes of this research are to study the success rate of reaching homestay service standards of Ban na Khun Saen homestay then compare with other Thai standard homestays and suggest the strategies for providing the cultural services to make Ban na Khun Saen homestay to reach Thai homestay standards. The research performed qualitative research from 27 sampling population and 14 supporters who provide homestay service throughout the country from the department of tourism Ministry of Tourism and Sports. The researcher used questionnaire as an instrument to obtain quantitative information as well as a focus group interview and in-depth interview to obtain qualitative information then processed those information with statistical software package to analyze the percentage frequency distribution mean and ranking The statistical analysis found 13 strategies consisting of 58 indicators and compare to actual of Ban na Khun Saen homestay service as follows Strategic services of Ban na Khun Saen is in the suitable level The research found the there are 8 strategies which are A. Homestay service strategy consisting of (A1) location and readiness of homestay. B Food and beverage service strategy C. Strategic planning for safety service D. Hospitality Strategy for service providers which are cultivate the core value of service-mined hospitality consisting of (D2) In light of Hospitalities greetings and readiness of customers to join homestay activities. E. Strategy for travel advisory services. F. Strategy in natural resources and environmental services. G. Strategy in cultural services. G. Strategy in cultural services. H. Strategy for providing quality service and product value. I. Strategy in managing homestay services that could be categorized into (I1) Management. (I2) Services The poor level and needed to improve from the research has found that there and 3 strategies which are D. Hospitality Strategy for service provider consisting of (D1) Instilling values Have faith in service I. Strategy in managing homestay services that could be categorized into (I1) Management (I2) Services. The crisis situation which are 2 strategies which are A. Strategy in homestay service (A1) Location and readiness of homestay. J. Strategy for information services. Service strategies to Compile with Thailand Homestay Standards : A Case Study of Na Khun Sean Homestay in Suan Phueng Ratchaburi Province uses methodology indicated by the result of 13 strategies and 58 indicators to “reserved”or “maintaining” and “develop” or “improve” for the better result and eliminating crisis.”

This study is to investigate the relationship between strategic management accounting implementation and managerial performance by collecting data from 87 managers of autoparts manufacturing in Thailand by using a questionnaire as an instrument. Using simple regression as analytical method The results of this study indicated strategic management accounting implementation had positive relationships with managerial performance. Meanwhile self efficacy and information literacy positively declined the relationship between strategic management accounting implementation and managerial performance. In summary strategic management accounting implementation had positive impact on managerial performance. Therefore manager should give priority and use the data from management accounting to plan controlling and decision in process for success in managerial performance.

This research aims to develop the direct selling business of the consumer products which the objective as follows: 1. To study the marketing operation of the direct selling business of consumer products. 2. To study the relationship between demographic characteristics of the independent distributors and the success in the direct selling business of consumer products. 3. To study the market development factor affecting the direct selling business in Thailand. And 4. To determine the guidelines for marketing development for the direct selling business of consumer products. Population and sample are divided into 2 categories which are 27 executives and 400 independent distributors. The research tool used in this study was five-level rating scale questionnaire and closed-end questionnaire. The statistics used in the data analysis were percentage mean standard deviation and inferential statistics using t-test and F-test to test the difference. The result of the study showed that the direct sales business should be partnered with other companies in order to distribute the products (42.2%) the products should be delivered to consumers through the direct selling distributors (51.3%) internal management is the key to success in direct selling business (44.8%) and the factor to success in the business is the production management (45.3%).