The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

This research aims to 1) study current conditions trends in change management transformational leadership and service innovation in the future for hotel business survival in Southern Andaman provinces and 2) present survival model of hotel business in Southern Andaman provinces. The research methodology used in the study was Qualitative research by using the Delphi technique with 19 experts and added with quantitative research which the sample was 400 Thai consumers. The research results revealed that the current conditions of the hotel business in Southern Andaman provinces in the past most of the consumers were foreigners but from the effects of the epidemic causing change in consumer behavior. At present and in the future there will be more Thai consumers. Therefore business owners need to plan to support on Thai tourists by focus on natural attractions and increase in safety measures from the epidemic. Transformational leadership would focus on inspiration motivation. Service innovation in the future would focus on marketing innovation and reduce exposure. Survival model of hotel business in Southern Andaman provinces consist of 1) competitiveness 2) adaptability and 3) efficiency. Survival model of hotel business in Southern Andaman provinces checked by index of congruence (IOC) by 5 experts and found that index of congruence was greater than 0.50.

This research aims to analyze demand Necessary Skills and ways of collecting the credit to transfer into the education system of Service Industry Workers (Hospitality and Tourism) in Bangkok. The research results found 4 points that is; (1) career stability (2) knowledge (3) services (4) awareness and self-esteem value During the research process of training course curriculum found that there are three courses that is English training course for hospitality industry Excellent Services technique for customer impressive course using technology “Amadeus” system for booking and ticketing in tourism and hospitality industry. These courses become a set of learning handbook and trained to the target group service working to learn and have knowledge up-skilled and have a positive thinking to work in service industry. In term of earning credit from these courses into the education system in form of transfer credit by using knowledge and experiences the results from research seminar can be conclude into two ways (1) transfer credit from the course that has certificate or do not have any certificate still can transferred within the guarantee from institution (2)transfer credit from certified course should be specify with the exactly total houses studying or have a test and evaluate the learning outcomes from the courses.