This research was aimed at studying 1) an outcome of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community and 2) an evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community in terms of casual relationship of knowledge and attitude with practice. The questionnaires were constructed as a research tool for collecting data from 398 Thai business bookkeepers. The data was statistically analyzed by SPSS version 16.0 and AMOS version 6.0 with frequency distribution percentage mean standard deviation and Structural Equation Modeling: SEM. In regard to the outcome of the Continuing Professional Development (CPD) the research finding indicated that the sample group had knowledge for the Continuing Professional Development (CPD) at high level ( =0.77). Their attitude was agreeable to the Continuing Professional Development (CPD) ( =3.63). Also they had practice on the Continuing Professional Development (CPD) at adequate level ( =0.74). In regard to the evaluation of the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community in terms of casual relationship at a statistical significance of 0.05 the research finding indicated that knowledge and attitude had casual relationship with practice on the Continuing Professional Development (CPD) under the Accounting Act B.E.2543 (2000) for Asean Economic Community and knowledge had casual relationship with attitude of the Continuing Professional Development (CPD) under the Accounting Act B.E.2543 (2000) for Asean Economic Community. Furthermore this developed casual relationship model used for evaluating the Continuing Professional Development (CPD) for Thai business bookkeepers under the Accounting Act B.E.2543 (2000) for Asean Economic Community was created consistently with empirical data and had ability to predict at good level and acceptably because the correlation was 81.6% which its acceptance was more than 40%.

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.

This research aimed to study 1) the preparation level of Thai Accountant Competencies and adaptation capabilities; and 2) Factor affecting on success in accounting profession after The Asian Economic Community. The samples consisted of 400 accountant which implement in many businesses. Data collected by using online questionnaire and employed convenience Sampling. Descriptive Statistics were used such as percentage Mean ( X ) S.D. and ranking. Pearson Correlation and Multiple Regression Analysis were also employed to analyze data. The finding results explained that most of antecedents were female finished bachelor degree of accounting and has experiences average equal 7.51 years (S.D. = 6.723). In their views They thought that accountants preparation level competencies especially improvement of knowledge and skills of professional accountant were rather than fair well ( X = 3.9129; S.D. = 0.44034) as same as adaptation capabilities ( X = 3.79; S.D. = 0.46631). Pearson Correlation was between 0.381 – 0.739 at the significance level α < 0.01. This findings also explained that the preparation level of Thai Accountant Competencies accounting experience attitude of implement accounting and adaptation capabilities have positive significance level at confidence level 99 percent (α < 0.01).

This research aimed to study factors affecting the selection of accounting policies to measure the value of investment property of companies in the Stock Exchange of Thailand which related to earning management through discretionary accrual items. In this case the selection of these accounting policies were according to Thai Accounting Standard No. 40 : Investment Property. The sample size of this study was 239 listed firms in the Stock Exchange of Thailand who disclosed about investment property in their annual reports in 2015. Logistic regression analysis and ttest were employed to analyze data. The research revealed the debt to equity ratio was related to the selection of accounting policies to measure the value of investment property at 0.05 significant level. Furthermore the result from t-test found that cost model and fair value model for measuring investment property were not significantly different in earnings management at 0.05 significant level.

This research aim to study disclosure of accounting comply with TFRS were collected from Factors affecting disclosure of accounting comply with TFRS : Case Study the listed Companies in the Energy and Utilities Section in stock exchange of Thailand. The data 24 companies by using annual Financial Statement and Notes to Financial Statements. From 2009-2013 fiscal year. Statistical tools use for analyzing is multiple regression analysis at 0.001 and 0.05 significant level. The results Found that company size capital structure and year of changing to Financial Reporting Standards. Correlated with the level of disclosure at the 0.01 significant level. Furthermore The size of the audit firm correlated with the level of disclosure at the 0.05 significant level. The results suggested that the Changes from accounting standards to financial reporting required to disclose more information.