This research is to investigate the effects of efficiency in internal audit review of listed companies in Stock Exchange of Thailand by collecting data from 518 audit committee of 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 efficiency in internal audit reviews had positive relationships with corporate performance effectiveness and efficiency in risk management. Moreover effectiveness performance revealed a positive effect on gold achievement. The results obtained from this study could be used as guidelines for developing creating and improving the efficiency in audit committee performance and internal audit practice for organization to create reliability to the public and to be able to survive sustainably in a long period of time.

This study is to investigate the relationship between strategic management accounting implementation and managerial performance by collecting data from 87 managers of autoparts manufacturing in Thailand by using a questionnaire as an instrument. Using simple regression as analytical method The results of this study indicated strategic management accounting implementation had positive relationships with managerial performance. Meanwhile self efficacy and information literacy positively declined the relationship between strategic management accounting implementation and managerial performance. In summary strategic management accounting implementation had positive impact on managerial performance. Therefore manager should give priority and use the data from management accounting to plan controlling and decision in process for success in managerial performance.