The objective of the research aims to identify the relationship between the motivation factors of hospital entrepreneur and the implementation of environmental accounting. This study focuses on both internal and external factors in its organization. The internal factors display the support provided by the chief executive officer and the profession readiness of accountants and stakeholders. The external factors are government policy and law including a competitive factor. The study was the survey research testing 82 people in seven hospitals under the control and supervision of the Department of Medical services the Ministry of Public Health. The hospitals are located at Bangkok and Nonthaburi province in Thailand. The data were collected by questionnaire and were analyzed by statistical packages to determine descriptive statistics (e.g. percentages means and standard deviations) including a multiple regression analysis in order to predict the motivation factors of hospital entrepreneur to implementing environmental accounting. The findings of the data analysis presented that all of the predictor variables were statistically significant. It is more likely that both internal and external factors do not impact on the implementation of environmental accounting for hospitals.

The research objective was aimed to investigate social and environmental participations of PTT Public Company Limited personnel under the hypothesis that different personnel’s characteristics yielded different social and environmental participations. The employees’ characteristics were categorized in terms of gender age educational level marital status work position and work tenure. The sample were 274 PTT Public Company Limited. The analysis was generally viewed in four aspects: participation on decision making participation on operation participation on benefits obtained and participation on assessment. The data were analyzed by the computer program package to inquire about the percentage distribution mean and standard deviation; t-test and f-test were applied to observe the difference of the PTT Public Company Limited employees’ opinions on social and environmental participations to obtain 0.05 statistic significance. The study results revealed that the social and environmental participations were in average level. When considered each aspect it was found that the participation on decision making and participation on assessment were low while the participation on operations and participation on benefits obtained were high. Then comparison on the analysis of the differences on characteristics in terms of gender age educational level marital status work position and work tenure disclosed 0.05 statistic significance.

The purpose of the study on the association between factors affecting environmental information disclosure quality of listed companies in the Stock Exchange of Thailand was to investigate factors which posed impacts on the listed companies in Thailand Stock Exchange using the information from 2007 to 2011. The data applied Multiple Regression Analysis to test the relationship between the dependent variable environmental information disclosure quality and independent variable which included the ability to compete the ability to make profits business liquidity operation period business industry and business size as control variables. The result showed that the ability to compete was significantly related to the quality of the environmental information disclosure. This means that the higher competition the more environmental information disclosure. Regarding the other variables such as the ability to make profits business liquidity and operation period did significantly not relate to the environmental information disclosure quality. Moreover business size had significant positive association with the quality of the environmental information disclosure which means that bigger businesses are more capable to reveal their environmental information than the smaller ones. The information disclosure qualities in terms of resources legalization and sustainability were reported more highly than others. However the companies producing industrial products disclosed their companies’ policies more while service industries revealed more about their accounting and financial information which related to the environment.

The purpose of the study was to scrutinize patterns and levels of environmental accounting disclosure of listed companies in eight industries in the Stock Exchange of Thailand. The research applied documentary research methodology and descriptive statistics including percentage distribution and Correlation analysis using Chi – Square at Statistical significance at the 0.05 level. The results of the study showed that five among eight industries including agro- and food industry consumer goods industry industrial goods industry real estate and construction industry and resources industry disclosed their environmental accountings at level 2; specific but not quantitatively measurable. However each company paid the highest attention to the environmental management systems because of its prominent requirements. As for the other three industries which were finance industry service industry and technology industry disclosed their environmental accountings at level 0; no environmental accountings disclosure since they paid limited interest to the environmental accounting during 2009 and 2012. In terms of the relationship between the entrepreneur and the environmental accounting disclosure it was found that the entrepreneur’s five aspects such as the business operational period paid paid-up registered capital total assets total liabilities and total revenues were significantly related at the disclosed level of 0-3.

The study was aimed to investigate environmental conservation conscience and related knowledge of Business Administration undergraduates at Rajamangala University of Technology Phra Nakhon. It was also intended to examine the relationship between the environmental conservation knowledge and the students’ environmental conservation conscience. The samples were 208 fourth year students studying in the second semester of at the Faculty of Business Administration in 2013. The data were collected through the questionnaire regarding the environmental conservation conscience and related knowledge and were analyzed by the frequency distribution percentage distribution standard deviation t-test and One – Way ANOVA. In case of 0.05 statistical differences was found Scheffe’s method was applied for adjusting significance levels in a linear regression analysis to account for multiple comparisons as well as Pearson Product Moment Correlation statistically significant at 0.05 level. The result showed that Business Administration undergraduates highly displayed their environmental conservation conscience and related knowledge and moderately related (r = 0.407) and statistically significant at level of 0.05.