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.

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 objectives of this research were to study the cost structure of rice cultivation with the activity-based costing method and to compare the cost structure of rice cultivation with the activity-based costing method in Chaiyaphum Province. The sample of this research was 50 rice farmers in Ban Khwao District and 50 rice farmers in Khon Sawan District. A questionnaire was used to collect data. Data were analyzed using descriptive statistics including percentage average standard deviation and t-test dependent samples. The results of this study showed that the cost structure of rice cultivation using the activity-based costing system method in Chaiyaphum province consisted of direct material cost direct labor cost and production cost. The direct material cost structure of Ban Khwao district was 232945 baht meanwhile the direct material cost structure of Khon Sawan district was 167850 baht. The direct labor cost of Ban Khwao district was 503600 baht meanwhile direct labor cost of Khon Sawan district was 473250 baht. The production cost of Ban Khwao district was 122610 baht meanwhile the production cost of Khon Sawan district was 121320 baht. The comparison of cost structure of rice cultivation with the activity-based costing method of Chaiyaphum Province showed that total cost of Ban Khwao district was 861605 baht meanwhile total cost of Khon Sawan district was 764970 baht. This implied that total cost of Ban Khwao district was higher than that of Khon Sawan district.

The purpose of this research is to study the relationship between accounting information including total assets cash flows from operating activities earnings per share book value dividend yield ratio and market value of listed companies in the Stock Exchange of Thailand. The data is collected from 605 listed companies in the Stock Exchange of Thailand SET. Only 407companies that have complete information in the year 2013 – 2017 are selected. Using descriptive statistics and correlation statistics the study of the sample group finds that all independent variables are positively correlated with the dependent variables with the statistical significance at 0.01 (P <0.01). The book value correlates with the market price of the securities at a moderate level (r = 0.599). The remaining variables are related to market prices in low and very low levels.

The purposes of the study was to study the convenience store image consumers’ satisfaction and loyalty which was differentiated by demographic characteristics and to study relationship between convenience store image and consumers satisfaction and loyalty. The questionnaire was applied as a research tool. The population in this study were 384 consumers of 108 CP Fresh Mart stores in the Bangkok metropolitan area. The statistics used were Percentage Mean Standard deviation t-test one-way ANOVA and Pearsons correlation coefficient at statistical significance level of 0.05. The research result revealed demographic factors regarding consumers who shopped at CP Fresh Mart with different genders ages education levels average monthly income and the frequency of the use of service were dissimilar in terms of the consumer image consumer satisfaction and customer loyalty at the 0.05 level of significance. The convenience store image was positively correlated with the consumers’ satisfaction and loyalty statistically significant at the 0.01 level.