The purposes of this quantitative research are (1) to study factors affect the digital-era job performance of accountants; (2) to study the use of technology in accounting work and the satisfaction of accountants by applying appropriate tools and technology and; to study the digital-era professional competence of accountants. The research instrument is a questionnaire which was used to collect data from accounting managers of the listed and non-listed companies approved by the Securities and Exchange Commission; auditing firms; and accounting firms in 2020. The results reveal 33 variables consisting of five components which are (1) professional development (2) technical competence (3) employee engagement (4) organizational and communication and (5) professional attitudes and ethics. Objective one all five components were analyzed by the multiple regression analysis to find the correlation with the variables of digital-era job performance of professional accountants (p < 0.05). The results show positive relationship of (1) professional development; (2) the technical competence; (3) the employee engagement; (4) the organizational and communication and; (5) the professional attitudes and ethics to high digital-era job performance of accountants (p < 0.05). In addition the most accounting managers have a high level of satisfaction by adopting tools and technology. Finally they have a high expectation of professional competencies in the technical competence; the professional attitudes and ethics; the professional skill interpersonal and communication and organizational.

Research subject Service marketing mix used to analyze restaurant business opportunities To support Chinese tourists the case study of Sathon Silom District has the objective to 1) study the service marketing mix used to analyze business opportunities in restaurants pubs and restaurants 2) to study business strategies in accordance with Chinese tourists behavior And 3) as a way to expand business opportunities For the Chinese tourists in the Sathorn Silom survey methods and data collection consists of surveying the area Uninterrupted observation And in-depth interviews Use the interview form And semi-structured questionnaires By the group of data providers which are Restaurant Pub and Restaurant Operator Chinese tourists Traders in the Sathorn Silom area specify specific selection criteria quality control data analysis triangulation. (Triangulation) inductive data analysis The research found that Service marketing mix that operators use to analyze business opportunities. Ordered by priority including 1) the service personnel 2) the service process 3) the physical characteristics of the store 4) the promotion of the market 5) the price 6) the distribution location and 7) the products for the business strategy. The research found that Most entrepreneurs use proactive strategies. Focusing on marketing promotion Especially public relations And advice from the tour guide With the operator offering a discount Sales promotion to tour leaders In order to bring relations for Chinese tourists to use the restaurant. Most entrepreneurs want government agencies Especially the Tourism Authority of Thailand (TAT) has relaxed regulations on entertainment. landmark To open more opportunities for tourism

This objectives of this research were to 1) study the factors for the development of teachers’career advancement. Rajamangala University of Technology Phra Nakhon 2) To study the motivation for career advancement development of teachers of Rajamangala University of Technology Phra Nakhon. It is a quantitative research by quantitative survey. and qualitative interviews Data were collected from a sample group of 324 teachers in Rajamangala University of Technology Phra Nakhon. Use questionnaires and interviews as tools to collect data. The statistics used for analysis were frequency percentage mean and standard deviation. The results of the study from the sample group showed that 1) most of the personal factors were female aged 41–50 years single status masters degree. have an average monthly income of more than 45000 baht 2) Environmental factors within the organization such as job content rewards and career advancement opportunities. learning opportunity Academic Seminar for Teachers Career Development Fairness in salary assessments academic work position and fair returns; and 3) There should be guidelines for developing teacher career progression. Consisting of rewards and job security at a high level The organization shall assure employees that assessments are consistent with pre-declared methods. Executives who assess fair salaries and ensure that all teachers are treated equally including consistent treatment of employees. Fair management the real professionals in the organization have the majorty of the management term. Must have good governance credibility and professional management. supervisors and colleagues who are transparent and do not take advantage There is only a plan to encourage teachers to enter academic positions. But it does not support it seriously and does not support it in practice. not policy By facilitating the reduction of teaching hours and allowing free time to complete academic work. The problems and obstacles found were that there was no real promotion for teachers to enter academic positions. There is bullying at different faculties in the university. High-level executives must have good governance in all aspets of work.must not be biased No bias and no partisans. in order not to create divisions like the present Lack of motivation to work because of the lack of transparency and unfairness at the level of middle-level executives and doing the wrong thing at the faculty level There is no transparency in the operation. Salary Assessment consideration of merit Faculty Management System on campus Standard and fair authenticity like the old days. because the new generation lacks technical experience To manage the work correctly and up to the standard not conductive to work The management is inexperienced and the work is partisan and unfair. The teachers are bored. In working with and for guidelines for the development of teacher career advancement. There must be a serious professional development plan in the academic field. There is a practicality There is real support reduced teaching hours giving opportunities to do academic work in a concrete way. in the development of the teachers career advancement There must be a serious professional development plan in the academic field. There is a practicality There is real support reduced teaching hours giving opportunities to do academic work in a concrete way. There must be impartiality and fairness in the administration of all departments. and support all faculty members equally There is a mentor to help in doing academic work clearly seriously supporting. and should have competent management and have good governance in working more than it is There is still not as much as it should be to organize the subjects taught. The opening of cource in different faculities must be clear and transparent. Not helpful to their peers It must be accurate and allow students to choose to register for free electives on their own. Not for professional branches to arrange for students to study in baskets. Because of unfair selection of subjects the partisan system should have’s a budget to support and equipment. In doing academic work and contributing in terms of time for teachers to have time to do academic work by reducing the teaching hours in a concrete way and do not deduct teaching points But there is an agreement to submit academic work in the later semester after the teaching hours have been reduced. Opportunity to use vacation days or permission to do academic work without control and signing of official duties conducive to truly academic achievements But there must be an agreement to submit academic work in the next semester.

The objectives of this : 1) to study the operating conditions of Thai restaurant business operators under Steve Cafe & Cuisine. 2 ) To study the internal and external factors related to the operation of Thai restaurant business operators under Steve Cafe & Cuisine. 3 ) To study strategies for adapting to new normal for survival in the operations of Thai restaurant business operators under Steve Cafe & Cuisine. 4 ) To compare strategies for adapting to a new normal for survival in the operations of Thai restaurant business operators under Steve Cafe & Cuisine classified by operating conditions and 5 ) to determine the relationship between strategies for adapting new normal for operational survival with the internal and external factors related to the business operations of Thai restaurant operators under the Steve Cafe & Cuisine. The population of 50 includes business owners executives managers supervisors restaurant employees and 350 consumers who choose to use the service of 3 branches of Thai Steve Cafe & Cuisine located in Bangkok namely Dhevet branch Rama VI branch and Phan Fa branch. The research instrument was a questionnaire. The statistics used for data analysis were frequency percentage mean standard deviation one-way ANOVA and statistical correlation coefficient. The results of the research found that 1 ) most of the respondents restaurant business located in Dhevet has been in business for 5 to 10 years. It is a large business (more than 20 tables) and the number of employees is more than 15 people. while having sales of 300000 baht per month or more. Curry is the restaurant’ s bestselling dish. The main customers of the restaurant are both Thais and foreigners. 2 ) The restaurant business pays attention to internal factors related to the overall business operation at a high level. When considering each aspect in descending order it was found that the aspect with the highest average was marketing followed by location and the least was personnel. 3 ) The restaurant business pays attention to external factors related to the overall business operation at a high level. When considering each aspect in descending order it was found that the highest mean was the legal factors followed by customers and the least was competitors. 4 ) The restaurant business focuses on the strategy of adapting to a new normal for survival in the overall operation at a high level. When considering each aspect in descending order it was found that the highest mean was the products followed by the price and the least. was process. 5 ) Restaurant businesses with different operating conditions emphasize the strategy of adapting to a new normal for survival in the operations of the Thai restaurant business under Steve Cafe & Cuisine were different in all aspects and 6 ) when considering the internal and external factors of the business over all there was a statistically significant correlation with the new normal strategy for survival of the Thai restaurant business under Steve Cafe & Cuisine at. 05 level

The objectives of this study were to discover the effectiveness of the environmental accounting on the financial information quality classified by the population characteristics and the organization sustainability of businesses certified by ISO 14001 in Thailand. The data were collected from 200 Finance and Accounting directors or managers of businesses certified by ISO 14001 in Thailand through the questionnaire as a research instrument. Statistics used in the data analysis included frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results showed that the effectiveness of environmental accounting regarding in the aspect of the reliability of the data reporting was significantly related to the quality of financial information and corporate sustainability. In addition the quality of financial information was also significantly related to the organization sustainability which included the addition of business value competitive ability and the organization image.