This research aimed to study organizational characteristics and organizational supporters that affect the innovative development of small and medium enterprises (SMEs). The independent variables were organizational characteristics based on McKinsey’s 7S framework (strategy structure systems style staff skills and shared values) and organizational supporters (technology and government support). The dependent variables were guidelines for accounting innovation development. Sizes of the organization were control variables. The sample group in the study consisted of 309 small and medium enterprise entrepreneurs. Data were analyzed using descriptive statistics and inferential statistics (multiple linear regression). The results showed that strategy systems staff technology and governmental support affect the innovative development of small and medium enterprises (SMEs) at the .05 level of significance. According to small and medium enterprise entrepreneurs management accounting innovation and financial innovation were very important to SMEs (X ±S.D. equal 3 . 6 1 ± 0 . 8 2 ) . To develop SMEs’ accounting innovation entrepreneurs need to determine clear strategies policies and goals for innovation manage data systems to be exchanged in organizations and set a motivation system for innovation development. Staff development plans should be created for knowing and understanding innovation. Apart from organization management SMEs need to get government support and adapt technologies to accounting to increase the efficiency of accounting information.

The study of Best Budgeting Management and Performance of Small and Medium Enterprises in Bangkok has an objective to study the best budgeting management of small and medium enterprises. A sample of this study is 250 accounting executives of small and medium food production enterprises in Min Buri district. The factors to evaluate the best budgeting management include operational planning perspective work coordination perspective work motivation perspective and operational controlling perspective. Performance factors consist of customer perspective internal process perspective learning and development perspective and financial perspective. The data are evaluated and analyzed by package program to find the percentage mean standard deviation test the difference of opinion of accounting executives who are in small and medium food production enterprises by using t-test and f-test and find the relationship of the best budgeting management toward performance with a statistical significance of 0.05. The result of this research showed that the accounting executives who had different bio-social characteristics had the level of opinion to overall performance differently. The accounting executives who had different age number of employees and operating revenues had the level of opinion to overall performance differently. The accounting executives who had different level of education operating capital number of employees and operating revenues had the level of opinion to performance in term of customer perspective differently. The accounting executives who had different age work experience number of employees and operating revenues had the level of opinion to performance in term of internal process perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of learning and development perspective differently. The accounting executives who had different number of employees and operating revenues had the level of opinion to performance in term of financial perspective differently. The correlation testing of regression coefficient of best budgeting management and opinion about performance showed that there was a linear relationship with independent variables at the level of statistical significance of 0.05 and there was able to create a linear prediction. The variable that can predict performance of small and medium enterprise was the best budgeting management in term of operational planning perspective work motivation perspective and operational controlling perspective that can predict at 41.40 percent. While the unrelated variable with performance of small and medium enterprises was best budgeting management in term of work coordination perspective

The research is to study the success factors in small and medium-sized enterprises in Nakhon Pathom. There are 2 points in objective: 1) to study characteristic of operation characteristic of entrepreneur characteristic of doing business and the success in an operation of small and medium-sized entrepreneurs. 2) to study the operation factor influencing the success of small and medium-sized enterprises. The sample size is 400 small and medium-sized entrepreneurs in Nakhon Pathom. In this research there are 3 independent variables including financial and accounting management production management and marketing mix. While dependent variable in the research is the success in doing business. Furthermore basic statistics and pearson correlation were applied in order to analyse all data. The results of this research are indicated that financial and accounting management have relation with the success at a significance level of 0.01. However when considering in each point of financial and accounting management it find out that financial planning is the factor that is more influential than accounting record at a significance level of 0.01. Meanwhile production management has relation with the success at a significance level of 0.01. Whereas it appears that the standardization is an influencing factor rather than quality and cost reduction respectively at a significance level of 0.01. In terms of marketing mix it presents that marketing mix also has relation with the success at significance level of 0.01. And when examining in each point of marketing mix product is more influential than promotion price and place at significance level of 0.01.

The study on factors affecting the performance of Thai Tridymite Limited employees was aimed to investigate their personal factors incentive factors teamwork behavior work performance motivation affecting the work efficiency and behavior factors that affected the employees’ performance. The population used in this study was 113 employees. The data analysis relied on the statistics including percentage average and standard deviation. The hypothesis testing applied multiple regression analysis (Multiple Regression Analysis) at the 0.05 significance level. The results showed that the employees working at Thai Tridymite Limited were mostly female between the ages of 30-40 years old with a bachelors degree earning 10000 - 20000 Baht income in the average. They had been working for the company for lower than five years and had high-level motivation concerning job responsibility work success work progress acceptability salary income management interpersonal relationship administration policy work conditions and work security. As a whole the level teamwork behavioral factors was high including the team mission and goals work assignments according to the delegation of duties open communication distributed leadership and the joint decision. In terms of work performance the level of personal performance and organization performance was considered high. The hypothesis testing revealed factors motivating the work performance and teamwork behavior that affected the performance of the employees at the .0 5 level statistical significance. The incentive factors affecting performance included the nature of work work progress salary income work conditions and work security. Teamwork behavioral factors affected distributed leadership and joint decision.