The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.

This research aims to study the good governance and the accountants’ performance standards affecting the quality of financial statement reports of the accounting firms in Bangkok the metropolitan areas and the central region. The research samples are executives or bookkeepers of the quality accounting offices in Bangkok the metropolitan areas and the central region. The data from 44 companies is collected. Descriptive statistics and multiple regression analysis are used. The study results found that the multiple regression analysis between the good governance and performance on the quality of financial statement reports in terms of comparability (quality4) was statistically significant at a level of 0.01. The significant variables were the use of professional knowledge (standard1) and carefulness (standard2) with statistical significance at 0.05

As Financial Knowledge based on Financial Risk Taking: The effects of financial literacy on risk tolerance has been concerned the objectives of this study are to compare levels of perceived risk and levels of financial literacy between two groups which are one who are likely to be good at financial literacy and one who do not and to analyze these linear relationships. This study is a survey research which the research methodology is mixed method. The qualitative data were collected from in-dept interview questionnaire while the quantitative data were also collected from online survey questionnaire. The population is students who enrolled in Bachelor of Business Administration in two main groups which are one who do and do not have financial literacy. The sample is students who enrolled in Department of Finance which represent one who have financial literacy and students who enrolled in Department of Information Technology which represent one who do not have financial literacy. The selection method of the sample is a purposive sampling method which surveyed fundamental financial knowledge financial behavior and perceived risk. The survey method used online survey and constructed in-depth interview. The sample were divided into three groups according to their perceived risks which are risk lovers risk neutral and risk averse. The hypothesis of this study is that there are differences between financial knowledge between sample who assessed their perceived risk themselves and who did them using a survey assessment. The results can be concluded that the population mean between two independent samples is statistically significant at level of 0.10 significance and the population mean between two groups of different methods of perceived risks is statistically significant of differences between those two means at 0.01 significance. Moreover the linear relationship which is correlation of financial literacy and perceived risk self-assessment is 0.175 (0.013) while one which is of financial literacy and perceived risk assessed by a survey is 0.160 (0.023). Thus these hypotheses are statistically significant. The suggestions are 1)financial curriculum should take a course of risk and risk management 2)investors who do not have good in financial knowledge should concern more about their investment including risk 3) investment consultant should assess the risk and perceived risk of consultee and let them know about the risks before making a investment decision 4)government should promote financial knowledge of financial planning cash management and investment allocation and risk diversification.

This research aimed to study the relationship between financial ratios of operating efficiency and profitability of listed companies on the Stock Exchange of Thailand. Data was collected from the financial statements of the real estate and construction groups from 2015 to 2019. The data were analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were Pearsons Correlation Coefficient and Multiple Regression Analysis. The results of the study found that 1. operating cash flow activities positively correlated with the return on asset 2. the debt to asset ratio was negatively correlated with the gross profit margin net profit margin return on asset and return on equity 3. average collection period was negatively correlated with the gross profit margin and net profit margin 4. inventory turnover had a negative correlation with the return on asset 5. the total asset turnover was positively correlated with the net profit margin return on asset and return on equity with the statistical significance at a level of 0.05.

This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations