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 500000 I -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 ( X =3.64). Also the usability of accounting information systems was totally at high level ( X =3.67) whose data collection was at X =4.00 data processing at X =3.66 data controlling at X =3.53 and information generation at X =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 purposes of the study were to investigate 1) the opinions towards internal organizational factors affecting organizational commitment of DENSO Tool & Die (Thailand) Co. Ltd. employees 2) the organizational commitment and 3) the influence of factors affecting the performance of DENSO Tool & Die (Thailand) Co. Ltd. Employees. The data were collected from the employees through a questionnaire used as the research tool on organizational factors affecting organizational commitment and analyzed through parameter value percentage mean score (μ) standard deviation (σ) Spearman rank Correlation Coefficient or Spearmans rho and stepwise regression. The findings revealed that the internal factors affecting the commitment of the employees working at DENSO Tool & Die (Thailand) Co. Ltd. were positively related at the .01 statistical significance.

This research aimed 1) to study the current situation and problems in research 2) the factors that affect the standards and qualification of university lectures 3) analysis find the ways to promote the research and research standard Rajamangala University of Technology Phra Nakhon. This research is a combination of quantitative and qualitative research. The research tool is a questionnaire and personal interview . This research tool has been validated by experts to improve quality. 285 sets were used to collect quantitative and analyzed processed by computer. The qualitative data are 20 possible combinations of the content analysis and interpreting descriptive. The results showed that there are 1-2 research paper of university lecturer Rajamangala University of Technology Phra Nakhon in the past five years’ experience the percentage is 54.03 the overall policy and research management is moderate level by policymakers need to keep in practice. On the other hands the factors that contribute to the research were average level namely honorary researcher honorable certificate was at a high level. For the guidelines on research to achieve the standards was average level. The qualitative data is found that the administrators must support promote assist the research and facilitates everything required to provide adequate funding for university lecturer who are interested in doing research and to provide research trainers experience expertise and related fields in order to conducting a variety of research and encourage to promote the research in publish both of home and abroad.

The objectives of this research were to study the personal and environment and investment experiences factors influencing decision making to invest in the provident funds of The Office of the Rubber Replanting Aid Fund’s Staffs. The sample consisted of 341 persons from Rubber Replanting Aid Fund’s staffs at Bangkok office (central region). The research instrument was a questionnaire and using the descriptive statistic such as mean percentage standard deviation to analyze the data and Exploratory Factor Analysis : EFA and Binary Logistic Regression Analysis to test the hypothesis. The results of the study found that sex age the knowledge and investment experiences the risks of investment the economy the politics differences influencing the decision making to invest in the provident funds of The Office of the Rubber Replanting Aid Fund’s Staffs at statistically 0.05 significant level.

The objective of this research aimed to study factors affecting earning persistence and firm value of list firms in the stock exchange of Thailand in set 100 Index. The data was collected in 5 years period from 2011 – 2015 which including 213 samples and then analyzed data by using descriptive statistics and multiple regression analysis. The research revealed growth rate of sales current earnings and cash flow for short term investment reflected to earnings persistence. Furthermore this research also shed some light on factors affecting firm value and found that earnings persistence financial risk dispersed ownership structure and discretionary accrual directly affected to firm value. These results provided more information to investors about significant factors for decision making especially discretionary accrual factor. Therefore firms who have low level of earnings management and high level of earning persistence will reflect to future firm value.