The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.

Changing in the present era led Rajamangala University of Technology Phra Nakhon needed to emphasize on its policies to comply with the national policy related to the creative ideas for the development of innovations internet learning forming Smart Farmer & Smart Startup and the specialist labors. Thus this was for the Thai society to step into the “innovation driven economy.” In response to the national policy it aimed at the university development toward basic changes in persons and organization adjustment to become university 4.0 together with the academic line to answer for the needs of problem solution and develop to become equivalent with other universities. According to this significance the researcher interested to study on the relationship among transformational leadership the follower’s adjustment and the follower’s performance. The research objectives were 1) to study on the relationship between the transformational leadership and the follower’s adjustment and; 2) to study on the relationship between the follower’s adjustment and the follower’s performance. Thus this would be used as the guideline to develop the administrative tasks in the organization and any units for the effectiveness and efficiency. This quantitative research adopted questionnaire as the research instrument. Data was collected from 270 samples. Data analysis was done through the use of CFA to seek for the relationship of the variables and the hypotheses were tested by the Structural Equation Modeling: SEM. The result of the research shows that transformational leadership with ideology forming inspiration intellectual stimulation and individual consideration had lesser than 5 p-value in all aspects. Thus it can be concluded that all 4 forms of the transformational leadership had the positive relationship with the follower’s adjustment while the follower’s adjustment also had the positive relationship with the follower’s performance. Therefore according to the research results the organization leader shall forsee and aware on the significance of leadership in form of leader with ideology vision ability in emotional management and good ethic motivated for the work inspiration forming attitude and stimulate the soul of followers to have creative ideas and new innovations amid the condition of changes in the present era.