The objectives of this study were to study personal factors service quality and the decision to choose the service of savings cooperatives in Bangkok to study personal factors that affect the decision to choose the service of savings cooperative members in Bangkok and to study the quality of service that affects the decision to choose the service of savings cooperative members in Bangkok. The population was 1210043 savings cooperative members in Bangkok in 2019. The samples were randomly selected from the population by Purposive Sampling of 400 people. The sample size was determined according to Taro Yamane method. The data was analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were: independent sample T-test one-way ANOVA analysis Pearsons Correlation Coefficient and Multiple Regression Analysis. The study results showed that the overall service quality level of savings cooperatives in Bangkok was high. The aspects that the sample group thought was of the highest quality was the facilities and responses to member services. The most important factors affecting the decision to use the services of the sample group were human resource development and service development. The study hypothesis test showed that personal factors namely age and membership duration in a savings cooperative affected the decision to use the service of savings cooperative member in Bangkok at a significant level of 0.05. The cooperative members aged 26-35 years focused on service development less than those aged 46 years and over at the statistical significance of 0.05. The group of 16-year membership focused more onservice development than those at the group of 6-10 year membership and the group of 11-15 years of membership at a significant level of 0.05. The service quality factors on trustworthiness confidence and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on cooperative business development aspect at the significant level of 0.05. The service quality factors on trustworthiness confidence and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on human resource development aspect at the significant level of 0.05. The service quality factors on trustworthiness and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on service development aspect at the significant level of 0.05. The service quality factors on confidence and facilities had a positive influence on the decision to use the savings cooperative service on service area development aspect at the significant level of 0.05.

The purposes of this research were 1) to study of personal factors of the elderly in ChomThong District Bangkok 2) to study the perception of information about the new strain of coronavirus disease 2019 (COVID–19) 3) to study the adjustment in purchasing food for the new normal of the elderly 4) to study the relationship between personal factors and the adjustments in purchasing food for the new normal of the elderly and 5) to study the relationship between information perception about the new strain of coronavirus disease 2019 and the adaptation to purchasing food in the new normal of the elderly. The sample group consisted of 400 people including the elderly living in Chomthong District Bangkok. The samples were obtained by random sampling method and collected at convenience. The instrument used in this study was a questionnaire. The statistical analysis was frequency percentage and chi-square. The results showed that 1) personal factors of the elderly in ChomThong District Bangkok found that most of the women are single aged between 6 0 -6 5 years. The education level is at the elementary education level with an average income of not more than 5000 baht/month. 2) The perception of information about the new strain of coronavirus disease 2019 (COVID–19) revealed that most of the elderly had received the source of information from the COVID-19 Situation Administration Center Ministry of Health. For the channel of perception of information perceived by television. The awareness of the vaccine used to prevent the 2019 new strain of coronavirus found the most information about the AstraZeneca vaccine. 3) Adaptation in purchasing food in the new normal for the elderly in ChomThong District Bangkok in the situation of the epidemic of the new strain of coronavirus disease 2019 (COVID-19) found that the elderly had to change their behavior in leaving the house to buy food by protecting themselves before leaving the house every time by wearing a mask or cloth mask and using alcohol gel. Types of food that are chosen to buy according to the new normal for the elderly is fresh meat one dish dry food and semi-finished food ready-to-cook or ready-to-eat food frozen foods include frozen meat products water and various kinds of Thai desserts. The elderly will buy food from vendors who are dressed properly wear clean aprons wear masks and wear gloves while picking up food and buy food for themselves at the market near the house. The cost of purchasing food per time is between 201-300 baht. 4) Personal factors were related to the adaptation in purchasing food according to the new normal of the elderly in ChomThong District Bangkok had a statistically significant level of .05. 5) The perception of information about the new strain of coronavirus disease 2019 (COVID–19) is related to the adaptation in purchasing food according to the new normal of the elderly in ChomThong District Bangkok statistically significant at .05 except for the source of information on the outbreak of new strain of coronavirus disease 2019 (COVID-19) and the perception of information about the new strain of coronavirus vaccine. 2019 (COVID–19)

The research on the development of accounting systems to increase the efficiency in preparing financial reports of community enterprises was aimed to explore general conditions and problems of financial reporting that leads to the development of an accounting system model as well as its efficiency of the model as a tool for preparing financial reports. The research tools include the questionnaire looking into general conditions and problems in preparing financial reports opinions on the accounting system development and the efficiency of the accounting system model either before or after the accounting system model development. The statistics used for the analysis include frequency percentage mean and standard deviation. The sample group used in this research was community enterprises located in Bangkok. The results of the research revealed general conditions for preparing financial reports with the highest score concerning the opinion on the accounting system proposing that this could assist in the preparation of financial reports to be more accurate and reliable. The ability to learn and prepare financial reports with accuracy and completion is the essence of the application of the financial reports of community enterprises beneficial for the community enterprises. Regarding financial reporting problems it was found that the problems with the highest level of the personnel opinion regarding knowledge and understanding of financial reporting preparation. The methods for preparing financial reports relating to accurate and complete accounting records are related to the collection of accounting documents to support accounting records. As for the tools used in the work related ready-made accounting software for accounting records was applied. According to the data analysis results on general conditions and problems in preparing financial reports the researcher then established an accounting system model and tested the system application consisting the accounting system payment accounting system production cost accounting system and the dividend payment and accounting system for community enterprise members. It was found that the score level of the users’ opinion was at the highest level. The respondents were satisfied with the overall establishment of the community enterprise accounting system. Moreover the accounting system helps access the performance of community enterprises and the accounting systems that are suitable for the community. Previously the efficiency of the accounting system prior to the model application needs to be easy to understand with complete collection accounting complicated documents and correct use of recording methods of the accounts according to the accounting system format as well as the ability to prepare financial reports (statements of financial position and income). However those procedures were less effective compared to the accounting system model applied after. It was found that the type of accounting book required was not complicated more effective and accurate with the recording method used according to the form of the accounting system. The capability of its collection of complete accounting documents to prepare financial reports (statements of financial position and income statements) are more correct and complete; and the order of the accounting system is easy to understand and very effective.

The study of “Professional characteristics and Auditing Quality of the Quality Accounting Offices“ aims to study the professional characteristics affecting the auditors’ quality to test the influence of intelligent learning techniques and duty practices relationships and communication and organizational management skills and to test the influence of the personal characteristics of the auditors on the auditing quality. The data is collected from 168 samples and analyzed using descriptive statistics including frequency percentage mean and standard deviation and inferential statistics including Pearson Correlation Coefficient Analysis and Multiple Regression Analysis The study results showed that overall the auditors have a high level of professionalism and each level is at a high level. The professional characteristics on intelligent learning techniques and duty practices relationships and communication and organizational management skills have a relationship with the overall auditing quality. Each aspect of auditing quality including accuracy accountability clarity conciseness creativity integrity and timeliness is related to professional characteristics on intelligent learning techniques and duty practices relationships and communication and organizational management skills. In addition when considering the auditors opinion which comes from a sample group on the auditing quality of the quality accounting offices it is found that the auditors with different age education level and experiences have different opinions

The objective of this research is to study the accounting professional skills of accountants that affect the performance efficiency and financial report quality of sports businesses in Bangkok. Questionnaires are used to collect the data. The sample is 310 sports business accountants in Bangkok. Descriptive statistics are used in the analysis including frequency percentage mean and standard deviation. Pearson’s correlation analysis and multiple regression analysis are employed. The research results revealed that accounting professional skills had an impact on operational efficiency and financial report quality of sports businesses. Intellectual skills Personal management skills and Organizational management skills affected the overall performance of the accountants with statistical significance of 0.01. Interpersonal and communication skills and personal management skills affected the overall quality of financial reports of the sports business with statistical significance at the level of 0.01.