This research purpose is to study the capabilities and visions that affect the accounting performance of the insurance industry in Thailand. The Sample group used in the research is the accountants who work at 80 insurance companies in Thailand. The data is collected from questionnaires. It is analyzed by using descriptive statistics including Frequency Percentage Mean and Standard Deviation and tested by Correlation coefficient and Multiple Regression Analysis. The research found that the statistically significant variables that could explain the change in accounting performance were accounting knowledge continuing education and additional expertise and accounting vision of quality accounting system respectively with the statistical significance of 0.01 and 0.05

The study on credit card usage behavior of support staffs at Rajamangala University of Technology Phra Nakhon were aimed to investigate1) personal factors of support staffs at Rajamangala University of Technology Phra Nakhon 2) credit card usage behavior of support staffs at Rajamangala University of Technology Phra Nakhon and 3)The relationship between personal factors and credit card usage behavior of support staffs at Rajamangala University of Technology Phra Nakhon. The instrument used to collect data was a questionnaire; and the sample group in the study was 260support staffs working at Rajamangala University of Technology Phra Nakhon. To analyze data descriptive statistics including frequency percentages and cross-tabulation distributions were applied. The hypotheses were that personal factors were related with credit card usage behavior of support staffs at Rajamangala University of Technology Phra Nakhon. The results revealed that the support staffs at Rajamangala University of Technology Phra Nakhon were between 30 to 39 years old. They held bachelors degrees and worked as the university employees. They were single who earned total income per month of 20001 - 30000 baht. There were 2 - 3 members in the family and had been working for over 5 years. Most of support staffs at Rajamangala University of Technology Phra Nakhon had 1- 2 credit cards with the duration of 2-3 years. The credit card limit was 20000 - 39999 baht. The type of the credit card was Visa card and the amount of monthly credit card spending was 2001 - 5000 baht. Regular cards used were issued by Krung Thai Bank (KTC). The value of goods or services for each spending was 1001 - 3000 baht at the most. Types of products or services that credit cards were used regularly were daily life products. The reason for using a credit card was its convenience for paying for goods or services (cash carried reduction). The channels to receive news that attracted applicants for credit cards were from bank employees and the opportunity to use credit cards to receive reward points to redeem discounts and prizes. Channels of spending via credit cards were through automatic credit approval machines with the frequency of spending of 1 - 3 times per month to pay for goods and services and installment payment for products and services on a periodic basis. The hypothesis test results disclosed that personal factors of the support staffs of Rajamangala University of Technology Phra Nakhon had a relationship with credit card usage behavior the bank cards regularly used the value of goods or services for each use and the opportunity to use credit cards.

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 companies listed on the Stock Exchange of Thailand Property and Construction Group on the relationship between corporate governance; namely the percentage of shares held by executives proportion of independent directors size of the board of directors management responsibilities of the chairman and the proportion of attendance at board meetings and 1) the operating result i.e. the return on total assets return on equity return on sales and earnings per share and 2) tax planning including the ratio of tax expenses to accounting profits before income tax and tax rate per total asset. The secondary data collected from the financial statements and the registration statement (Form 56-1) from year 2014 to 2018 in total of 71 companies is analyzed using descriptive statistics including mean and standard deviation and inferential statistics such as correlation analysis and multiple regression analysis. The research results showed that corporate governance including the shareholding percentage held by management management responsibilities of the chairman and the proportion of attendance at the Board meetings has a positive relationship with tax planning (Tax rate to total assets) with statistical significance at the level of 0.01 and 0.05. There is also a positive relationship between the operating results including the return on total assets and tax planning (Tax rate to total assets) with statistical significance of 0.01.

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.