The objectives of this study were to study personal factors service quality and the decision to choose the service of savings cooperatives in Bangkok to study personal factors that affect the decision to choose the service of savings cooperative members in Bangkok and to study the quality of service that affects the decision to choose the service of savings cooperative members in Bangkok. The population was 1210043 savings cooperative members in Bangkok in 2019. The samples were randomly selected from the population by Purposive Sampling of 400 people. The sample size was determined according to Taro Yamane method. The data was analyzed using descriptive statistics such as frequency percentage mean and standard deviation. The inferential statistics were: independent sample T-test one-way ANOVA analysis Pearsons Correlation Coefficient and Multiple Regression Analysis. The study results showed that the overall service quality level of savings cooperatives in Bangkok was high. The aspects that the sample group thought was of the highest quality was the facilities and responses to member services. The most important factors affecting the decision to use the services of the sample group were human resource development and service development. The study hypothesis test showed that personal factors namely age and membership duration in a savings cooperative affected the decision to use the service of savings cooperative member in Bangkok at a significant level of 0.05. The cooperative members aged 26-35 years focused on service development less than those aged 46 years and over at the statistical significance of 0.05. The group of 16-year membership focused more onservice development than those at the group of 6-10 year membership and the group of 11-15 years of membership at a significant level of 0.05. The service quality factors on trustworthiness confidence and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on cooperative business development aspect at the significant level of 0.05. The service quality factors on trustworthiness confidence and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on human resource development aspect at the significant level of 0.05. The service quality factors on trustworthiness and knowing and understanding service recipients had a positive influence on the decision to use the savings cooperative service on service development aspect at the significant level of 0.05. The service quality factors on confidence and facilities had a positive influence on the decision to use the savings cooperative service on service area development aspect at the significant level of 0.05.

The purpose of this research was to study the development of the office of accounting professional services in Thailand with the concept of intellectual capital towards the ASEAN Economic Community. The quality accounting offices were research samples which were representative of quality accounting offices in Thailand that can continue to perform professionally and successfully. Which found that quality accounting offices had applied the concept of intellectual capital It consists of 4 components namely human capital social capital structural capital and spiritual capital. They applied to the operation and management of the quality accounting office If the accounting firms in Thailand have applied the intellectual capital to their accounting firm they will be able to succeed in the accounting profession as well. Therefore based on this research the model for the development of the Office of Professional Accounting offices in Thailand is based on the idea of intellectual capital.

The main objectives of this study were to study 1) problems of administration 2)the improvement guidelines and 3) comparing some sample groups’ comments to the overview of the administration improvement guidelines by the uses of modern technology and social network for people services of the police hospital. This study was a survey research using questionnaires which passed through quality including validity check and reliability check at 0.89 level. Total samples of 625 were patients receiving all outpatient services calculated by taro Yamane’s formula at the confidence level 94% The 458 sets of questionnaire were collected equal to 73.28% of the total samples. Statistics used in this study were percentage mean standard deviation and t-test. The study results showed that 1) the main problem was the Police Hospital operating by bringing modern technology and social network for people services is lack of an endeavor and care for the people; 2) the main improvement guidelines is the top executives of the police hospital should create knowledge understanding and be a good role model serving people with honestly endeavor and empathy. Meanwhile Police Hospital should set policies and plans which are clear and continuous to use modern technology training and develop all staffs to be ready for effective communication by using modern and universal hardware/software technology and social network for people services; 3) males and females undergraduate and bachelor’s degree or higher have no different opinions on the overall management improvement approach.

The purpose of this research was to 1) study the behavior of mobile banking users of the Government Savings Bank 2) to study the quality of mobile banking services of the Government Savings Bank 3) to study the relationship between service quality and service behavior of mobile customers of GSB Uthai Branch and Pratunam Indra Branch. Phra Nakhon Si Ayutthaya is the five aspects of concrete services. Reliability. Customer Response Confidence in the customer. To know and understand customers Considered by basic data by sex age educational level occupation income per month. The sample used in the study was from the people who came to the mobile banking service of the two savings banks using the convenient sampling method of 140 persons. The instrument used to collect the data was a questionnaire to check the accuracy of the content from the instructors. Consult Statistics used in data analysis were descriptive and inferential statistics ie percentage mean and standard deviation. The study found that: 1) Type of service Frequency of service usage Date of service Time to use the service. Type of service Most people use the deposit-withdrawal service. Frequency of service usage Most people use the service once a month. Date of service Most people use the service Monday. Time to use the service. 2) The quality of mobile services of the Government Savings Bank Uthai Branch and Pratunam Indra Branch. All 5 areas of Ayutthaya have quality of service. Stay in good 3) The relationship between service quality and customer service behavior of mobile banking customers. Uthai branch and Pratunam branch Indra Phra Nakhon Si Ayutthaya Province has a relationship in the opposite direction.

The research objectives were aimed to scrutinize problems of quality control in accounting firms for accounting services in Nonthaburi. The samples used in this study were 105 accounting firms registered with the Department of Business Development with the business purpose was to provide accounting services in Nonthaburi province. The statistics used in data analysis were frequency distribution percentage mean standard deviation t-test and one-way ANOVA; then Least Significant Differentiation (LSD) was applied to test each pair. The results revealed that most chief accountants were 41-50 years old female with bachelors’ degrees and had more than eight years’ work experience. Most accounting firms were limited companies with the work duration period of serving 6 to 10 years with 1 to 5 employees and at least 50 customers. They had not been certified according to the announcement of the Department of Business Development. The overall problems regarding the quality control were relatively high. The highest aspect was related to ethics followed by the management responsibility within the accounting firms and work operation. Based on the hypothesis testing different ages and types of accounting had different opinions on quality control issues at 0.05 statistically significant difference; and different genders education levels experiences and work tenures number of employees number of customers and accreditation of accounting firms did not differ in terms of available opinions. ง Concerning problems regarding quality control in accounting firms employees should be promoted to enhance their knowledge and performance understand the quality assurance system of accounting firms. Also The Department of Business Development should provide trainings for accountants working for the accounting firms in order to achieve effective implementation and obtain higher potential for extra accounting quality.