The objective of this research is to study the techniques of profit quality analysis and the consistency of the profit quality with different profit quality analysis techniques; and to compare profit sustainability between large companies and small companies of the industrial energy and utilities group and the petrochemical and chemical group. The data is collected from financial statements and data entry forms (Form 56-1) from 2012 to 2018. A total of 47 companies are analyzed using descriptive statistics including mean and standard deviation; and inferential statistics including multiple regression analysis and analysis of the average difference between 2 groups The research found that in the analysis of the profit quality consistency in all 4 methods there were only 13 companies in the energy and utilities group with consistent quality of profits accounting for 39.39%; and 20 with inconsistent results accounting for 60.61%. In the petrochemical and chemical group there was only 1 company with consistent quality in all 4 methods representing 7.14%; and 13 companies with inconsistent quality representing 92.86%. In addition when comparing the profit sustainability between large companies and small companies it was found that there was no statistical difference in profit sustainability (sig = 0.305> 0.05). When comparing the profit sustainability between energy and utilities group and the petrochemical and chemical group it was found that petrochemical and chemical companies had a higher profit sustainability than the energy and utilities group at statistical significance of 0.01 (sig = 0.009 <0.01).

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 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 purposes of the study were to investigate 1) the opinions towards internal organizational factors affecting organizational commitment of DENSO Tool & Die (Thailand) Co. Ltd. employees 2) the organizational commitment and 3) the influence of factors affecting the performance of DENSO Tool & Die (Thailand) Co. Ltd. Employees. The data were collected from the employees through a questionnaire used as the research tool on organizational factors affecting organizational commitment and analyzed through parameter value percentage mean score (μ) standard deviation (σ) Spearman rank Correlation Coefficient or Spearmans rho and stepwise regression. The findings revealed that the internal factors affecting the commitment of the employees working at DENSO Tool & Die (Thailand) Co. Ltd. were positively related at the .01 statistical significance.

The objectives of this study were to discover the effectiveness of the environmental accounting on the financial information quality classified by the population characteristics and the organization sustainability of businesses certified by ISO 14001 in Thailand. The data were collected from 200 Finance and Accounting directors or managers of businesses certified by ISO 14001 in Thailand through the questionnaire as a research instrument. Statistics used in the data analysis included frequency percentage mean standard deviation multiple correlation analysis and multiple regression analysis. The results showed that the effectiveness of environmental accounting regarding in the aspect of the reliability of the data reporting was significantly related to the quality of financial information and corporate sustainability. In addition the quality of financial information was also significantly related to the organization sustainability which included the addition of business value competitive ability and the organization image.