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.

The item bank framework on cloud computing is developed to present the concept progress of an information system which combines the features of the private cloud and the program development of software framework for the item bank service. The designs based on item bank frameworks of object oriented programming concept design. It leads to the new software that can be reused and has further development. The developed frameworks are divided into two parts: 1) the connection to the user interface which functions as the display and connection to the system and 2) the website service serves the exchange of data between distributed databases in servicer’s computers of the item bank service by the internet networking. The number of 15 samples in the research evaluation are the specialists in information technology and education. The statistics used in this research are the mean and standard deviation. The result revealed that the developed model is suitable at the highest level in all aspects except the service and implementation of the examination bank framework are in the high level.