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.

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.

This research aims to study the achievement evaluation of CPD program for accountants as required the Department of Business Development. The data were collected from a sample of 200 accountants in Bangkok area who registered with the Federation of Accounting Professions using questionnaire and individual interview. The statistics used for data analysis were Percentage Mean and Standard Deviation. The research found that the respondents were mostly female half of them were 31-40 years old and over 20 years of working experiences and completed a bachelors degree in accounting mostly married status and average salary was 20001-30000 baht per month thus higher than the minimum standard (15000 baht per month). The respondents was rated to be most appropriate as a whole including Lecturer Training Method and Training Curriculum (4.28 points average). In addition the achievement was at a high level (3.84 points average). The curriculum was utilized at the moderate level (3.33 points average). Finally the knowledge utilization was utilized namely in practice 79.50 percent the knowledge transfer to the colleagues 11 percent and the others 5.00 percent and unutilized 4.50 percent.

This study is to investigate the relationship between strategic management accounting implementation and managerial performance by collecting data from 87 managers of autoparts manufacturing in Thailand by using a questionnaire as an instrument. Using simple regression as analytical method The results of this study indicated strategic management accounting implementation had positive relationships with managerial performance. Meanwhile self efficacy and information literacy positively declined the relationship between strategic management accounting implementation and managerial performance. In summary strategic management accounting implementation had positive impact on managerial performance. Therefore manager should give priority and use the data from management accounting to plan controlling and decision in process for success in managerial performance.