This research is to investigate the effects of Accounting Systems online based Cloud computing and Competitive Advantage of Thai-listed firm by collecting data from 518 company of Thai-listed companies in Stock Exchange of Thailand by using a questionnaire as an instrument. The results of statistics used for analyzing the collected data were simple linear regression analysis and multiple linear regression analysis indicated Accounting Systems online based Cloud computing had positive relationships with Competitive Advantage. The results obtained from this study could be used as guidelines for developing creating and improving the Accounting Systems online based Cloud computing to support decision making of manager of organization.

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 study of “Professional characteristics and Auditing Quality of the Quality Accounting Offices“ aims to study the professional characteristics affecting the auditors’ quality to test the influence of intelligent learning techniques and duty practices relationships and communication and organizational management skills and to test the influence of the personal characteristics of the auditors on the auditing quality. The data is collected from 168 samples and analyzed using descriptive statistics including frequency percentage mean and standard deviation and inferential statistics including Pearson Correlation Coefficient Analysis and Multiple Regression Analysis The study results showed that overall the auditors have a high level of professionalism and each level is at a high level. The professional characteristics on intelligent learning techniques and duty practices relationships and communication and organizational management skills have a relationship with the overall auditing quality. Each aspect of auditing quality including accuracy accountability clarity conciseness creativity integrity and timeliness is related to professional characteristics on intelligent learning techniques and duty practices relationships and communication and organizational management skills. In addition when considering the auditors opinion which comes from a sample group on the auditing quality of the quality accounting offices it is found that the auditors with different age education level and experiences have different opinions

The objective of this research is to study the accounting professional skills of accountants that affect the performance efficiency and financial report quality of sports businesses in Bangkok. Questionnaires are used to collect the data. The sample is 310 sports business accountants in Bangkok. Descriptive statistics are used in the analysis including frequency percentage mean and standard deviation. Pearson’s correlation analysis and multiple regression analysis are employed. The research results revealed that accounting professional skills had an impact on operational efficiency and financial report quality of sports businesses. Intellectual skills Personal management skills and Organizational management skills affected the overall performance of the accountants with statistical significance of 0.01. Interpersonal and communication skills and personal management skills affected the overall quality of financial reports of the sports business with statistical significance at the level of 0.01.

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.