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.”

From the past many organizations have been severe impacted to their business continuity from unexpected disruptions or disasters. Disruptions to the business can result in company damage and failure. Therefore it is necessity for all organizations to establish and to apply a business continuity management (BCM) system based on ISO 22301 appropriate to its needs. It has been developed to protect against the likelihood of occurrence and recover from major incidents resume critical business activities and speed up the return to normal operations. This article is aim to study on the academic documents relevant literatures and to combine its knowledge about ISO 22301 with full explanation of BCM concept. Under the framework of ISO 22301 the process will be driven effectively to the success by 3 key factors starting from the executive management’s encouragement with its own set of goal in gearing forward to the BCM system. With full knowledge and clear understanding the BCM team will play a major role to ensure that a crisis management framework is consistent with best practice. All levels of staff members are fully aware of their role within the system and able to implement successfully with full co-operations and the opportunity to continuously improve company business culture. Lastly a recognized benchmark of good practice in BCM operation by one organization in Thailand has been mentioned as an example herewith. It goes without any doubts that it will be useful for other organizations those who like to follow and apply into good practice in accordance with the ISO 22301 effectively.

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.

The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.