This research aims to study 1) factors affecting on operational efficiency; and 2) factors affecting on accounting professional success. The samples of this study consists of 260 accountants which has experience in accounting performance at least one year. The research instrument was a questionnaire which development by using IOC technique and already test content and construct validity including reliability. Data analysis employed descriptive statistic such as frequency percentage mean and standard deviation including Pearson correlation and multiple regression analysis. The results of this article found that most accountants believe that mean of the level of operational efficiency = 4.07 (S.D. = 0.460) and mean of the level of accounting profession success = 3.95 (S.D. = 0.530) both of them were quite well in Thailand 4.0. The result also show that level of professional accountant competencies compliance with the code of ethics profession and professional judgment have positive significant on operational efficiency at the significant level α < 0.01 while operational efficiency the level of professional accountant competencies efficiency of internal control system and professional judgment have positive significant on the level of accounting profession success at the significant level α < 0.01. These results also explained that both of the level of professional accountant competencies and professional judgment have both direct andindirect effect on the level of accounting profession success through operational efficiency with the significant level α < 0.01. Additionally control variable -- work position also has positive significant on both the level of professional accountant competencies and the level of accounting professional success at the significant level α < 0.05.

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 5000001-7500000 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 (  =3.64). Also the usability of accounting information systems was totally at high level (  =3.67) whose data collection was at  =4.00 data processing at  =3.66 data controlling at  =3.53 and information generation at  =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.

The purpose of this research is to study the relationship between accounting information including total assets cash flows from operating activities earnings per share book value dividend yield ratio and market value of listed companies in the Stock Exchange of Thailand. The data is collected from 605 listed companies in the Stock Exchange of Thailand SET. Only 407companies that have complete information in the year 2013 – 2017 are selected. Using descriptive statistics and correlation statistics the study of the sample group finds that all independent variables are positively correlated with the dependent variables with the statistical significance at 0.01 (P <0.01). The book value correlates with the market price of the securities at a moderate level (r = 0.599). The remaining variables are related to market prices in low and very low levels.

The purposes of this research are to study the success rate of reaching homestay service standards of Ban na Khun Saen homestay then compare with other Thai standard homestays and suggest the strategies for providing the cultural services to make Ban na Khun Saen homestay to reach Thai homestay standards. The research performed qualitative research from 27 sampling population and 14 supporters who provide homestay service throughout the country from the department of tourism Ministry of Tourism and Sports. The researcher used questionnaire as an instrument to obtain quantitative information as well as a focus group interview and in-depth interview to obtain qualitative information then processed those information with statistical software package to analyze the percentage frequency distribution mean and ranking The statistical analysis found 13 strategies consisting of 58 indicators and compare to actual of Ban na Khun Saen homestay service as follows Strategic services of Ban na Khun Saen is in the suitable level The research found the there are 8 strategies which are A. Homestay service strategy consisting of (A1) location and readiness of homestay. B Food and beverage service strategy C. Strategic planning for safety service D. Hospitality Strategy for service providers which are cultivate the core value of service-mined hospitality consisting of (D2) In light of Hospitalities greetings and readiness of customers to join homestay activities. E. Strategy for travel advisory services. F. Strategy in natural resources and environmental services. G. Strategy in cultural services. G. Strategy in cultural services. H. Strategy for providing quality service and product value. I. Strategy in managing homestay services that could be categorized into (I1) Management. (I2) Services The poor level and needed to improve from the research has found that there and 3 strategies which are D. Hospitality Strategy for service provider consisting of (D1) Instilling values Have faith in service I. Strategy in managing homestay services that could be categorized into (I1) Management (I2) Services. The crisis situation which are 2 strategies which are A. Strategy in homestay service (A1) Location and readiness of homestay. J. Strategy for information services. Service strategies to Compile with Thailand Homestay Standards : A Case Study of Na Khun Sean Homestay in Suan Phueng Ratchaburi Province uses methodology indicated by the result of 13 strategies and 58 indicators to “reserved”or “maintaining” and “develop” or “improve” for the better result and eliminating crisis.”

This research aims to study the readiness of graduates to match the labor market and the development of graduates to adapt and develop themselves to meet the policy of Thailand 4.0 by quantitative study. The quantitative method was used by the Faculty of Business Administration. Establishment A total of 20 establishments. The statistics used for data analysis were Frequency Percentage Mean. The research found that the surveyed enterprises were divided into private government and state enterprises. There are 7 government agencies 33.3% 11 enterprises 52.4% and 14.3% of state enterprises. There are 61.90476 and the duration of the establishment is 0-11 years. The availability of students for cooperative education is 3.4762 at the moderate level. The average score of 3.5218 was moderate. The overall composition of computer languages and programs is also the current popular SQL and Photoshop languages of the establishments. Findings from research on the readiness of graduate production. Of the Faculty of Business Administration Rajamangala University of Technology Phra Nakhon to support the move to Thailand 4.0 the current technology has changed dramatically. The curriculum and the academic development should be in line with the changes. Students should always develop themselves.