The study aims to develop the investment model for preparation for the new normal age. In-depth interviews and data collection 400 participants were obtained from a questionnaire which was reliable at 0.89. Descriptive statistics and inferential statistics were employed to analyze data e.g. Exploratory Factor Analysis (EFA). According to the interview the research findings revealed that the organization should encourage the employee in investment planning as well as having the notion of financial innovation. To do so diversification and up-to-date global knowledge attempt must be concerned. The results also presented that the respondents emphasized the financial innovation and creating factors of investment opportunity to prepare for the new normal age as none of the non-essential liability caused. Regarding organization procedures to develop the great aging society forming suitable elderly activities for the community was considered as providing widespread information as well as building different generations relationships. With these data genres of investment innovation not only were related to investment opportunity factors creation to the new normal aged but also related to organization procedures to develop the great aging society. Moreover investment opportunity factors creation to the new normal aged was associated with organization procedures to develop the great aging society. Using Empirical Variables Analysis (EVA) to prove the hypothesis in sum the findings showed that it was able to decrease factors related to empirical data from 20 to 9 factors. Nine (9) factors included (1) providing widespread information (2) being classified according to experiences status and readiness (3) having appropriate welfare (4) creating the project to support an obvious point (5) seeking for state measures (to support the project) (6) building different generations relationship (7) implementing new vacancy (8) considering available employment rate and welfare and (9) developing additional skills.

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.