This research aims to study the good governance and the accountants’ performance standards affecting the quality of financial statement reports of the accounting firms in Bangkok the metropolitan areas and the central region. The research samples are executives or bookkeepers of the quality accounting offices in Bangkok the metropolitan areas and the central region. The data from 44 companies is collected. Descriptive statistics and multiple regression analysis are used. The study results found that the multiple regression analysis between the good governance and performance on the quality of financial statement reports in terms of comparability (quality4) was statistically significant at a level of 0.01. The significant variables were the use of professional knowledge (standard1) and carefulness (standard2) with statistical significance at 0.05

The purpose of the study on Knowledge and Understanding of Personal Income Tax Planning is to study the knowledge and understanding on personal income tax problems and obstacles of individual taxpayers regarding internet tax filing. The study compared the level of knowledge understanding and planning of personal income tax of the sample with different demographic factors. The questionnaire was used as a tool to collect data. A total of 410 samples were used for one-way analysis of variance (One Way ANOVA) and compared by Least-Significant Different (LSD). The research found that the overall understanding of personal income tax planning was moderate. The most knowledgeable issues were net income taxable income expenses and tax reduction which were in high level. Secondly the issue of “the personal income tax rate is a progressive tax rate” was in a very high level. The lowest level was “each type of assessment has different deduction rates”. “Type 1 income has the least expense deductible rate” was in moderate level. In conclusion different gender occupation and education levels have statistically significant knowledge and understanding on tax planning.

The purpose of this research is to study the innovation potential towards the development of accounting firm representatives licensed by the Revenue Department. The sample group used in the research was the owners organizational leaders or executives of the accounting firms that were authorized by the Revenue Department. Forty-four questionnaires were used as a tool for data collection in Bangkok. Descriptive statistics and multiple regression analysis were employed. The research found that overall there were opinions about the innovation potential affecting the model development of the accounting firms. The innovation potential in the resource utilization was rated the highest followed by in the learning and in the strategies respectively. As for the overall opinions on the model development of the accounting firms The highest rated ones were ethic requirements followed by monitoring and operation respectively