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.

The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants. Questionnaires were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. This research used partial least squares structural equation modeling (PLS-SEM) to study the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating variables including role of work-life balance work stress self-efficacy and job satisfaction. The results showed that spiritual intelligence has a positive relationship in statistical significant with competencies of Thai professional accountants which can be explained by the role of self-efficacy and job satisfaction. Except for work-life balance and work-stress they are 2 of 4 variables that do not have any positive relationship in statistical significant with spiritual intelligence. Furthermore the results showed that competencies of Thai professional accountants have positive relationship in statistical significant with job performance. This research is the first study that provides empirical evidence about the relationship between spiritual intelligence and competencies of Thai professional accountants. This study helped to confirm previous studies about the relationship between spiritual intelligence and competencies in personnel in the organization again. We will be able to used as a guideline for developing competencies with spiritual intelligence for Thai professional accountants. Furthermore we will obtain new knowledge for educational institutions in Thailand at various levels in opening relevant courses in order to prepare students to be professional accountants in the needs of organizations and ASEAN. They can confidently adjust to be professional accountants in accordance with the standards increase job performance in the era 4.0 with confidence and sustainability.