This Research aims to compare the financial reporting standards and to study the accountants’ attitudes towards accounting standards and revised of financial reporting standards The data were collected from 102 accountant of the companies listed in the Stock Exchange of Thailand. The statistics used in data analysis were t-tests and F-tests (One - Way ANOVA) According to the results of this study the content of revision of financial reporting were not significantly different from the former accounting standard According to impact upon the accountant attitudes the revision of financial reporting standards were difficult for understanding and the factors that affect cognitive attitude The availability of data preparation the cost of Preparation the impact on the financial statements. and Communication with people in the organization. were Age job level Working experience and number of participants on the course of the accounting seminar. This The accounting should learn more about accounting standards and the revision of financial reporting standards that comply with international standards. to provide financial statement’s users with greater reliability

The purpose of this research was to: 1) study the factors that affect the household accounts of people Baan Bang Pho Nuea Pathum thani 2) study the problems and barriers of the household accounts of people Baan Bang Pho Nuea Pathum thani. A questionnaire was used to collect the information through population in of people Baan Bang Pho Nuea Pathum thani. From studying the personal factors it was found that the majority of the population was female ages 41-50 years old 4 family members graduated elementary school average monthly household income in the range of 5000-15000 THB mostly without any financial institutions and most people did household accounts before. Factors affecting household accounts of people Baan Bang Pho Nuea Pathum thani include the necessary to do household accounts to make more savings to know revenue – expenses of families each month to spend carefully and no extravagant and to behave according to the principle of sufficiency economy. Troubles and barriers of making household accounts of Baan Bang Pho Nuea Pathum thani included lack of resource inexperienced lack of help advice from the authorities it’s complicated and waste of time do not want to disclose the facts in household accounts and dislike and ignore the benefits of household accounts

The purposes of this study were to investigate problems regarding the use of enterprise resource planning (ERP) in Accounting Department of Rajamangala University of Technology Phra Nakhon and obtaine the results of the study as suggestions according to their personal data. The samples were 92 ERP users working in different departments based in Rajamangala University of Technology Phra Nakhon drawn from purposive sampling. The data were collected from a set of questionnaires and analyzed by the percentage frequency distribution percentage standard deviation (SD) t-test One-Way Analysis of Variance and the analysis of pairs applying Sheffe’s Method. The findings were revealed as follows. 1. The level of the problems regarding the use of Enterprise Resource Planning (ERP) in Accounting Department of Rajamangala University of Technology Phra Nakhon was in the average level. 2. The analysis of the problems regarding the use of Enterprise Resource Planning (ERP) in Accounting Department of Rajamangala University of Technology Phra Nakhon varied in their education levels study fields experiences using ERP the number of ERP trainings was not different at 0.05 statistical significance in the overall. 3. The analysis of the problems regarding the use of Enterprise Resource Planning (ERP) in Accounting Department of Rajamangala University of Technology Phra Nakhon varied in their experiences and job responsibilities using ERP the number of ERP trainings was different at 0.05 statistical significance in the overall.

The purposes of this research are to survey community accounting and study the importance for developing community in various fields during the fiscal year 2014 (October 2012 – September 2014). The samples of this research are 368 communities in Bangkok area. The statistics use for analyzing data are percentage Mean Standard deviation Pearson Correlation and in-depth interview was used to determine the cause of the valueadded activities and non value-added activities. The study for found that psychological development activities were the highest investment and physical and environment activities Sanitation activities Social activities and economy activities were higher respectively. Meanwhile The most important activities are physical and environment activities because these activities involved with a lifestyle Then sanitary activities social activities economy activities and psychological activities are important respectively. Economic development activities are value-added activities but non value-added activities are the psychological activities because the main factors to make these activities are important for the community such as condition of resident and environment of the household factors sanitary factors participation for improving quality of life factors. The community committee may use this information for budgeting and allocating the budget to appropriate activities by considering important level. This result suggest to governmental department for planning and operating in the future.

The objectives of this research were to compare property accounting policy regarding Agricultural Land Reform Fund with Thai Accounting Standard (TAS) in terms of property plant and equipment investment property and inventories; and to investigate the suitability to administer the property accounting policy and the implementation impact resulting on financial ratio. Data were collected from secondary sources including Thai Accounting Standard annual reports and financial statements of Agricultural Land Reform Fund dated back from 2009 to 2013. The data were analyzed and descriptive statistics were applied.