The purposes of this research were to 1) investigate personal factors of consumers in Bangkok after the outbreak of Coronavirus 2019 (COVID-19) 2) study information awareness in the widespread Coronavirus 2019 (COVID-19) 3) find out the new normal style of consumers’ behaviors in food purchasing options in Bangkok after the Coronavirus 2019 (COVID-19) epidemic 4) study the relationship between personal factors and the new normal style of consumers’ behaviors in food purchasing options in Bangkok after the outbreak of Coronavirus 2019 (COVID-19) and 5) examine the relationship between information awareness of the Coronavirus 2019 (COVID-19) outbreak and the new normal style of consumers’ behaviors in food purchasing options in Bangkok after the Coronavirus 2019 (COVID-19) outbreak. The sample was 400 consumers in Bangkok who were selected by stratified sampling. The research instrument used in this study was the questionnaire. The statistical analysis used in this study included frequency percentage means and chi square. The results of the study were as follows: 1) for personal factors of consumers in Bangkok most of them were female (222 participants) whose ages ranged from 20-30 years old. Their education was lower than bachelors level. Their occupations were company employees/private employees with an average income from 10001 to 20000 baht per month. 2) Regarding the awareness of the Coronavirus 2019 (COVID-19) pandemic the results showed that most of the consumers received main sourcesof information from the Ministry of Public Health family members and television channel. 3) In addition to the new normal style of purchasing food options the results reported that most consumers preliminary examined their readiness health check before going out to buy or use any services. The majority of consumers selected restaurants in the department stores buying a la carte for example meat rice and curry fried chicken bakery products instant noodles frozen meats and various Thai desserts. These consumers spending money less than 500 baht bought these products by themselves and making their own decisions. 4) Personal factors including gender and education level were correlated with the new normal style of consumers’behaviors in foods purchasing option with statistically significant at the .05 level. 5) For the outbreak information sources the informants reported that the widespread Coronavirus 2019 (COVID-19) was correlated to the new normal style of consumers’ behaviors in food purchasing options with statistically significant at the .05 level.

The objectives of this study were to study personal factors service quality and the decision to choose the service of savings cooperatives in Bangkok to study personal factors that affect the decision to choose the service of savings cooperative members in Bangkok and to study the quality of service that affects the decision to choose the service of savings cooperative members in Bangkok. The population was 1210043 savings cooperative members in Bangkok in 2019. The samples were randomly selected from the population by Purposive Sampling of 400 people. The sample size was determined according to Taro Yamane method. The data was analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were: independent sample T-test one-way ANOVA analysis Pearsons Correlation Coefficient and Multiple Regression Analysis. The study results showed that the overall service quality level of savings cooperatives in Bangkok was high. The aspects that the sample group thought was of the highest quality was the facilities and responses to member services. The most important factors affecting the decision to use the services of the sample group were human resource development and service development. The study hypothesis test showed that personal factors namely age and membership duration in a savings cooperative affected the decision to use the service of savings cooperative member in Bangkok at a significant level of 0.05. The cooperative members aged 26-35 years focused on service development less than those aged 46 years and over at the statistical significance of 0.05. The group of 16-year membership focused more onservice development than those at the group of 6-10 year membership and the group of 11-15 years of membership at a significant level of 0.05. The service quality factors on trustworthiness confidence and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on cooperative business development aspect at the significant level of 0.05. The service quality factors on trustworthiness confidence and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on human resource development aspect at the significant level of 0.05. The service quality factors on trustworthiness and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on service development aspect at the significant level of 0.05. The service quality factors on confidence and facilities had a positive influence on the decision to use the savings cooperative service on service area development aspect at the significant level of 0.05.

The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports opinions on the accounting system development and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency percentage mean and standard deviation. The sample group used in this research was community enterprises located in Bangkok. The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports the researcher then established an accounting system model and tested the system application consisting the accounting system payment accounting system production cost accounting system and the dividend payment and accounting system for community enterprise members. It was found that the score level of the users’ opinion was at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community. Previously the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective.

The study of “Professional characteristics and Auditing Quality of the Quality Accounting Offices“ aims to study the professional characteristics affecting the auditors’ quality to test the influence of intelligent learning techniques and duty practices relationships and communication and organizational management skills and to test the influence of the personal characteristics of the auditors on the auditing quality. The data is collected from 168 samples and analyzed using descriptive statistics including frequency percentage mean and standard deviation and inferential statistics including Pearson Correlation Coefficient Analysis and Multiple Regression Analysis The study results showed that overall the auditors have a high level of professionalism and each level is at a high level. The professional characteristics on intelligent learning techniques and duty practices relationships and communication and organizational management skills have a relationship with the overall auditing quality. Each aspect of auditing quality including accuracy accountability clarity conciseness creativity integrity and timeliness is related to professional characteristics on intelligent learning techniques and duty practices relationships and communication and organizational management skills. In addition when considering the auditors opinion which comes from a sample group on the auditing quality of the quality accounting offices it is found that the auditors with different age education level and experiences have different opinions

The objective of this research is to study the accounting professional skills of accountants that affect the performance efficiency and financial report quality of sports businesses in Bangkok. Questionnaires are used to collect the data. The sample is 310 sports business accountants in Bangkok. Descriptive statistics are used in the analysis including frequency percentage mean and standard deviation. Pearson’s correlation analysis and multiple regression analysis are employed. The research results revealed that accounting professional skills had an impact on operational efficiency and financial report quality of sports businesses. Intellectual skills Personal management skills and Organizational management skills affected the overall performance of the accountants with statistical significance of 0.01. Interpersonal and communication skills and personal management skills affected the overall quality of financial reports of the sports business with statistical significance at the level of 0.01.