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 research is to study the innovation potential towards the development of accounting firm representatives licensed by the Revenue Department. The sample group used in the research was the owners organizational leaders or executives of the accounting firms that were authorized by the Revenue Department. Forty-four questionnaires were used as a tool for data collection in Bangkok. Descriptive statistics and multiple regression analysis were employed. The research found that overall there were opinions about the innovation potential affecting the model development of the accounting firms. The innovation potential in the resource utilization was rated the highest followed by in the learning and in the strategies respectively. As for the overall opinions on the model development of the accounting firms The highest rated ones were ethic requirements followed by monitoring and operation respectively

This independent study aims to compare the level of expectations on professional competencies for accountants of accounting and finance executives in the non-life insurance companies registered with the Office of Insurance Commission. The data is collected using 56 questionnaires. The samples are collected from executives in accounting and finance divisions in 115 non-life insurance companies. The data is analyzed using descriptive statistics and inferential statistics. The study results showed that the accounting and finance executives in the non-life insurance companies expect overall professional competencies for accountants in a high level. In each aspect it is also at a high level. The highest expectation is on the values ethics and professional attitudes followed by accounting professional skills and the main knowledge of professional practice. The accounting and finance executives male and female have no different expectation. However it is found that the accounting executives with different age education level job positions and experience have different expectations on professional competencies for accountants with statistical significance. Older executives with higher education higher positions and more experience have more expectations

The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.

This study aimed to investigate the level of personnel finance and accounting division. Irrigation measures on job rotation. And to compare the levels of opinions on the current performance measures. BY Individual Personnel Division of Finance and Accounting Department samples used in this study included civil servants employees of government employees. To measure circulating within the agency. Division of Finance and Accounting Department which has a staff of 164 people officials employees of Government Employees (data from the Personnel Department of General Administration. Division of Financial Year 2559) by the processor. And analyzed by a computer program. The statistics used to analyze the data were frequency percentage Mean () standard deviation ()