The objective of this paper is to study: 1) Impact of change in TFRS for PAEs during 2014 – 2020 for annual reports of Agriculture Business and Foods from SET; 2) Level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 - 2020; and 3) Factors affecting on level of earnings quality and profitability ratio of Agriculture Business and Foods from SET during 2014 – 2020. Data was collected from 35 firms by using Consolidated Financial Statement Annual Report by using Modified Jones Model. This research results used SPSS software for analyses Descriptive Statistics and Multiple Regression Analysis. The results showed that: 1) Almost CEO has chosen to reduce the impact of change in TFRS and report only necessary impact. They showed the only materiality of professional judgement by adjusted in the impact of unappropriated retained earnings at the beginning periods for adjusted separate entry in Change in Financial Position Statement. This result also showed that almost items during 2019 and 2020 have more impact from change in TFRS 15 TFRS 7 TFRS 9 and TAS 32; and 2) Before TFRS for PAEs have impact (published) It showed the effects of fluctuation on Discretionary Accrual (DAC). It trends to decrease in Discretionary Accrual after TFRS for PAEs have published for many years. However it showed that level of earnings quality by using DAC between 2014 – 2020 was not significant at α = 0.05 or level of significant at 95%. While the consolidated financial statements during 2014 – 2017 Agriculture Business and Foods have increasing in ROA continuously. However after situations of impact from changing TFRS in 2019 – 2020 and situation of Corona Virus 2019 have effect on the fluctuation of ROA decreasingly.; and 3) the effect of change in TFRS for PAEs and type of ownership structures and group of businesses have no impact on level of earnings quality at significant level (α =0.05). However the effect of change in TFRS for PAEs has negative impact on return on assets (ROA) at significant level (α <0.01). While type of ownership structure group of businesses and firm size have positive impact on ROA at significant level (α < 0.05)

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 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.

This research is about the management of innovation and wisdom: transitions of community financial institutions in the lower central region. The objective is to study solutions to financial problems for members of financial institutions by recommending the knowledge of the _risk of incomes knowledge of credits arising from financial corporation loans and analyses of financial security conditions. It studies the process of hedging the income risks against the returns from credit or loan services. This is to be guidelines for developing and solving the financial problems of financial institutions in line with the lifestyle of financial organization members in the lower central region; Phetchaburi Kanchanaburi and Ratchaburi provinces. This research is mixed methods; both quantitative and qualitative. Quantitative data includes descriptive statistics to describe the status of household members in the lower central region classified by the nature of the information in terms of economy society households and infrastructure conditions. The total value percentage and mean are analyzed by logistic regression to determine the relationship of the variables. Qualitative data come from interview methods and focus groups as well as applications of participatory action research. The research results showed that: 1.The majority of the farmers was female (63.7 percent) and were in the age range of 51-55 years old (38.8%). There were farmers with marriage-marital status (55.3%) secondary-school-level education (34.25%)1-3 household members (51.2%) farmers with incomes ranging from 10001 -20000 baht (39%) and farmers with expenses from 5001 - 10000 baht (28.7%). There were the need to increase knowledge of risks from training. Knowledge of financial transactions showed that farmers have the need for training (78.8%) and the need of training about proper financial planning showed that farmers have 100 percent of training needs. 2.The causes of indebtedness for the farmers in the lower central region include new debts to repay existing debts (21.4%) housing debts (20.8%) consumption debts (19.6%) childrens education loans (18.8%) investment in agriculture (17.1 %) the impulse side of access to government policies (2.3%) as well as health problems. Most farmers who have debts from borrowing often encounter failures from borrowing to invest in agriculture. They lack professional knowledge lack financial disciplines among farmers such as borrowing to repay old debts causing insufficient funds for investment lack of planning for future savings and of accounting for income and expenses. Problem-solving suggestions: It is very important to educate the households as a partner of cooperation. Education about the financial risks will lead to the hedging process to be consistent with the way of life of the community leading to concrete actions and to development throughout the course. This also includes the ability to improve and modify operations to be successful during operational processes as well as development processes ranging from thinking decision-making planning its implementation and evaluation. Hedging against debt risks is essential for members to be educated. In financial management risk analysis is related to financial obligations. Financial knowledge will bring benefits to the public and will strengthen financial management capabilities leading to an increase of incomes. The learning process through practice has the following important steps of operational processes and practices. 1. Planning. It is a participatory process between the researchers and the target groups to solve financial problems as well as hedging financial risks of the target groups. It starts with a suNey of current conditions an exploration of the problems of the targets and data analyses as the main mechanism for participation. It also includes the process of using tools for recording incomes and expenses and the analyses of those data for solving problems at the household levels. 2. Making-it-real practice. It is about the method of credit analysis to implement the plan and about its improvement. It uses data from recording incomes and expenses of members. 3. Conclusion and reflection. It is the 3rd stage component of learning from practice to solving financial problems. It works through learning activities with the method of training-based education as well as the follow-up and evaluation of results leading to support the processes for the prevention of financial and debt problems. Especially providing knowledge on the recording of incomes expenditure savings risk management and personal finance management are needed to take into consideration in terms of their importance. 4. Exchange of knowledge. There are activities such as summarizing lessons and exchanging knowledge continuously. This is considered as an important element that will lead to the integrated solutions of the debt problems. It is the consequence of having the opportunity to summarize lessons on their own and then yielding personal development.

Drying an agricultural product with hot air (HA) method causes a long drying time and results in high specific drying energy consumption (SEC). The dried product has high shrinkage percentage and low rehydration. Therefore this research aims to develop dried shiitake mushroom using belt-conveyor combined microwave-hot air drying method (MHB). The shiitake mushroom was dried by MHB at microwave power of 300 W 400 W 500 W and 600 W and air temperature of 65 oC with air velocity of 0.3 m/s and recycled air of 80% and by the HA drying method at air temperature of 65 oC. The samples were dried until their final moisture content less than 11.1% dry basis. The drying kinetics SEC of drying process and quality of dried shiitake mushroom were evaluated. The quality of dried product was considered in terms of color shrinkage rehydration texture water activity and microstructure. The results showed that the shiitake mushroom drying using MHB gave higher drying rate than that of HA drying method leading to short drying time and resulting in low SEC. The drying rate of un-blanched shiitake mushroom was higher than that of blanched shiitake mushroom. Dried shiitake mushroom from MHB drying gave lower values in shrinkage percentages and hardness but higher rehydration and larger pore size than that dried by HA drying. However the color values (L* +a* and +b*) of dried shiitake mushroom in all cases were not significantly different. Meanwhile dried shiitake mushroom from un-blanched case gave lower values in shrinkage percentage and hardness but higher values in all colors and rehydration and larger pore size than those of blanched case.