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.

The purposes of this research were to analyze the welfare conditions and needs including study the welfare suitable styles for the service sector workers of taxi drivers. The research was future research. The data were analyzed by descriptive statistics and inter quartile range. The results revealed that: The taxi drivers were mainly males more than females; aged between 45-54 years married secondary education provinces hometown the period of time in the taxi drivers’ career were between 3-7 years the average income was about 9000-12000 baht per month. The mostly problems of quality life were such as low income and inaccurate high cost of career had not got sufficient welfare unsafely in career lack of skills development and knowledge. The welfare conditions and needs were found that the average was high level in 4.22. Styles of welfare management that suitable for taxi driver found that should be to welfare both the voluntary sector and compulsory of the government and those involved to engage with the taxi driver in welfare management by the legal mechanisms was defined based on styles of social security policy social assistance and social services

The objectives of this quantitative research were 1) to study consumer behavior to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin 2) to compare decision-making to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin classified by demographic characteristics and 3) to study the relationship between service marketing mix factors and the decision-making process affecting the decision to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin. The sample of this study consisted of 400 Thai consumers with at least once experience to use the service of Bangkok restaurants receiving Bib Gourmand awarded by Michelin. A questionnaire was used as a research instrument to collect data. Data collected were analyzed by statistics including frequency percentage mean standard deviation t-test and F-test one-way analysis of variance and the Pearson’s correlation coefficient. The results of this research indicated that most of the respondents were female between 20-30 years worked as a private company employee graduated with a Bachelors degree or equivalent earned an average monthly income of 15000-25000 baht and had a single status. In terms of consumer behavior most of the respondents have known Bib Gourmand by Michelin award. The most popular restaurant was Krua Apsorn (Sam Sen). The average duration of waiting for each service was 11-30 minutes. An influential person for purchase decision was oneself. They used the service for dinner during Saturday – Sunday. The frequency of using the service was about once per month and the average cost per person was 101-400 baht per time. Service marketing mix factors affecting the decision to select Bangkok restaurants receiving Bib ourmand awarded by Michelin for both overall and individual aspects were at a high level. Decision-making process affecting the decision to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin for both overall and individual aspects were at a high level. In terms of comparing demographic characteristics the respondents with different age occupation monthly income and marital status had different decision to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin with a statistical significance level of 0.05. In addition service marketing mix factors were moderately positively related with the decision-making process affecting the decision to select Bangkok restaurants receiving Bib Gourmand awarded by Michelin. When individual aspects were considered six factors including product place promotion people process and physical evidence were moderately related with the decision-making process. However price was related with the decision-making process at a low level.