The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories documents and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives accounting specialists investors and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements website and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE) but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely human resource management decision-making and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand which should be disclosed totaled 40 items comprising 7 aspects; namely 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements websites and Facebook either financial or non-financial information relating to the decision-making of the stakeholders.

This research aimed to study organizational characteristics and organizational supporters that affect the innovative development of small and medium enterprises (SMEs). The independent variables were organizational characteristics based on McKinsey’s 7S framework (strategy structure systems style staff skills and shared values) and organizational supporters (technology and government support). The dependent variables were guidelines for accounting innovation development. Sizes of the organization were control variables. The sample group in the study consisted of 309 small and medium enterprise entrepreneurs. Data were analyzed using descriptive statistics and inferential statistics (multiple linear regression). The results showed that strategy systems staff technology and governmental support affect the innovative development of small and medium enterprises (SMEs) at the .05 level of significance. According to small and medium enterprise entrepreneurs management accounting innovation and financial innovation were very important to SMEs (X ±S.D. equal 3 . 6 1 ± 0 . 8 2 ) . To develop SMEs’ accounting innovation entrepreneurs need to determine clear strategies policies and goals for innovation manage data systems to be exchanged in organizations and set a motivation system for innovation development. Staff development plans should be created for knowing and understanding innovation. Apart from organization management SMEs need to get government support and adapt technologies to accounting to increase the efficiency of accounting information.

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 research of strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 was aimed at studying 1) strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 and 2) factors related to strategic accounting information systems of technology and targeted industry groups to Thailand 4.0. The questionnaires were constructed as a research tool for collecting data from 400 entrepreneurs in technology and targeted industry groups. The data was statistically analyzed by frequency distribution percentage mean standard deviation and multiple classification analysis: MCA. The research findings indicated that most entrepreneurs in the technology and targeted industry groups were in food agriculture and biotechnology. Their capital to run business at the present time was between baht 1000001-1500000. The average number of employees was 4.75. They had income of baht 5000001-7500000 per year. Most of them employed companies or organizations to develop their own accounting information systems and their practicable period was 7.61 years. The capacity accounting information systems was totally at high level (  =3.64). Also the usability of accounting information systems was totally at high level (  =3.67) whose data collection was at  =4.00 data processing at  =3.66 data controlling at  =3.53 and information generation at  =3.51 respectively. The hypothesis testing results at statistical significance of 0.05 showed that the capacity of accounting information systems was the vital factor relating to data collection data processing data controlling and information generation and the annual income of entrepreneurs in strategic accounting information systems to Thailand 4.0 was related to data collection data processing and strategic accounting information systems to Thailand 4.0.