This research aims to study 1) factors affecting on operational efficiency; and 2) factors affecting on accounting professional success. The samples of this study consists of 260 accountants which has experience in accounting performance at least one year. The research instrument was a questionnaire which development by using IOC technique and already test content and construct validity including reliability. Data analysis employed descriptive statistic such as frequency percentage mean and standard deviation including Pearson correlation and multiple regression analysis. The results of this article found that most accountants believe that mean of the level of operational efficiency = 4.07 (S.D. = 0.460) and mean of the level of accounting profession success = 3.95 (S.D. = 0.530) both of them were quite well in Thailand 4.0. The result also show that level of professional accountant competencies compliance with the code of ethics profession and professional judgment have positive significant on operational efficiency at the significant level α < 0.01 while operational efficiency the level of professional accountant competencies efficiency of internal control system and professional judgment have positive significant on the level of accounting profession success at the significant level α < 0.01. These results also explained that both of the level of professional accountant competencies and professional judgment have both direct andindirect effect on the level of accounting profession success through operational efficiency with the significant level α < 0.01. Additionally control variable -- work position also has positive significant on both the level of professional accountant competencies and the level of accounting professional success at the significant level α < 0.05.

The purpose of this study is to study the factors that affect the accounting performance of the quality accounting office. The population group is the accountants operating in the 160 quality accounting firms. 115 sample are collected and the sample size is calculated using Taro formula. The data is analyzed using descriptive statistics including frequency percentage mean and standard deviation and inferential statistics including Independent sample T-test One Way ANOVA Pearsons Correlation Coefficient and Multiple Regression Analysis. The study results showed that of the overall and individual motivation factors Motivation factors and Supporting factors affected the accounting performance of the quality accounting offices at the highest level while the sample group had accounting skills in general in the highest level. The hypothesis testing found that 1) age education level and the different incomes affected the efficiency of accounting operations of different quality accounting firms 2) Motivation and Supportive factors had no influence on the efficiency of accounting performance of quality accounting firms and 3) professional knowledge professional skills and professional attitude had a positive influence on the efficiency of accounting operations of the quality accounting offices.

The purpose of this study was to investigate the influence of job satisfaction concerning the work performance of Ayudhya Capital Auto Lease Public Company Limited (Krungsri Auto) employees after the merger. The sample consisted of 2468 employees of Ayudhya Capital Auto Lease Public Company Limited (Krungsri Auto Personnel Department 2016). According to Krejcie and Morgan (1970) the samples used in the study were 331 who were asked to provide data through a questionnaire developed by the researcher. Its reliability regarding the Alpha value was .939 and the analysis of the respondents’ data frequency and percentage mean and standard deviation were applied. The analysis of data on the job satisfaction and Krungsri Auto employees’ performance relied on the inferential statistics while the hypothesis was tested by using multiple regression analysis and the results were as follows. The analysis of general education data of the population showed that most respondents were females between 31-40 years old with bachelors’ degrees and were in the entry-level positions for 1-5 years earning 15000 – 30000 Baht. It was found that Krungsri Auto employees’ the work motivation in the overall staff was very high. The highest was the aspect of the work characteristics followed by work success work responsibility work atmosphere salary and welfare and good governance which were all in high levels. However the acceptance aspect was in the moderate level. As for Krungsri Auto employees’ job satisfaction it was found that the satisfaction of employees in terms of the career security work atmosphere good governance salary and welfare were at high level. The job satisfaction on the policy and administration (X6) leadership (X11) opportunities and advancement (X4) relationships with colleagues (X8) and personnel acceptance (X5) could be written as raw score (B) and standard score (Bata) of the multiple regression equation used to predict the satisfaction of the personnel performance that influences the performance of the employees. After the merger Bank of Ayudhya was selected by using the predictive equation as the following raw score. = (Y) 1.138+.201 (X6)+.155 (X11)+.106 (X4)+.142 (X8) + .087 (X5) Suggestions for further research are as follows. 1. Executives should have a clear salary management policy adequate to ensure a stable working atmosphere and organizational commitment. 2. The organization should foster the motivation for better work performance. 3. The organization should ensure the employees’ confidence that after the business merging the employees will also have the same work stability recognized good working conditions and appropriate welfare for the performance.

The main objective of this research is to study the factors that affect the work efficiency of personnel. Faculty of Science and Technology Rajamangala University of Technology Phra Nakhon This will lead to suggestions for the development of personnel to be more efficient in their operations. Data was collected between October 2018 and September 2019 which was a survey research using a questionnaire consisting of 4 parts: 1) general information of the respondents which was demographic characteristics 2) Satisfied with the operational efficiency 3) quality of working life and 4) Other suggestions with a sample of the research as Personnel under the Faculty of Science and Technology Rajamangala University of Technology Phra Nakhon amount 50 people. Data analysis used descriptive statistics for demographic data. And use statistical methods for analysis of relevant factors and testing hypotheses. The results of the study showed that the factors of work success of the Faculty of Science and Technology personnel Rajamangala University of Technology Phra Nakhon Able to work according to the set goals Without having a backlog And proud of the work Able to solve immediate problems Which is considered to be very good therefore Faculty of Science and Technology Should focus on personnel development in the workplace In order to further improve the operational efficiency of the personnel.

The research on the Knowledge Management Resulting in Performance Effectiveness of Personnel in a State Enterprise in Bangkok is aimed to 1) Study knowledge management of personnel in a state enterprise in Bangkok. 2) Study effectiveness of personnel in a state enterprise in Bangkok. 3) Study knowledge management which results in performance effectiveness of personnel in a state enterprise in Bangkok. The sample groups selected by the Proportional Stratified Random Sampling consisted of 142 staffs of a state enterprise. The researcher received 142 returned questionnaires. The statistics for data analysis consisted of percentage mean and standard deviation. T - test and F - test were used to test the hypothesis. Moreover the Stepwise Multiple Regression Analysis was conducted at the significance level of 0.05. Data analyzing results found that most of the sample groups were females aged 26 -30 and educated at the bachelor degree. Employment duration of the sample groups was 11-15 years. In general the perception of knowledge management within an organization was at a high level. The hypothesis testing results found that different personal factors on educational background and status caused difference in the deviant working effectiveness on quality and quantity respectively. Knowledge management of staffs in this state enterprise resulted in working effectiveness