This research aims to 1) to study the personal factors of Thai and foreign tourists towards their buying decision making behavior in spa products; 2) to study the current situation of buying decision making behavior for the development spa products entrepreneurs to drive the strategy of Thailand 4.0 and 3) to create behavior patterns of purchasing decisions to develop spa product entrepreneurs driving the strategy of Thailand 4.0. The research used mixed methods qualitative and quantitative. The researcher applied qualitative methods by interviewing 21 selected key informants. The data obtained from qualitative was used to construct the questionnaires which were used to gather quantitative data and analyzed by multiple classifications. The researcher determined the sample size to represent the population using the G*Power program. The research tools used in this research were 1) an in-depth interview and closed-ended questionnaires for qualitative research and 2) a questionnaire obtained from the qualitative research using the Delphi technique as a reviewed questionnaire for quantitative research. The questionnaires were distributed to the 305 samples. The results of the hypothesis testing of personal data were as follows: gender nationality age education level source of information that brought them to Phra Nakhon Si Ayutthaya Province and participants traveling to Phra Nakhon Si Ayutthaya Province are the factors that affect buying decision making behavior spa product of model buying decision making behavior for the development spa products entrepreneurs to drive the strategy of Thailand 4.0 strategy. The result of hypothesis testing factors affect the buying decision making behavior for spa products come into 6 factors are local identity product usage buy as a souvenir repeated buying information from reliable sources and the interpersonal factor of entrepreneurs or salespeople. All of these results comply with the assumptions.

The objective of this research to investigate Effect of Accounting Information System Efficiency in Thailand 4.0 on Sustainable Financial Report Quality . Data was collected from 202 accounting director in Thailand. The quantitative approach was applied by using questionnaire in data collection. Descriptive and inference statistics were used: percentage mean standard deviation Pearson correlation and multiply regression analysis. The results presented demographic characteristics of respondents were male aged between 41–50 years old had higher than bachelor’s degree. They marital status was mostly single closed to married. Most participants had work experience in audit filed more than 15 years and earned auditing revenue per month more than 90000 Baht in average. In addition the companies of most accounting director who answered the questionnaire had more capital 1000000000 baht earn more than 150000000 baht per year and most of whom have received awards of 148 people representing 73.30 percent The findings revealed that the accounting director as a whole at the highest level. When each aspect was considered found to be at the highest level were the internal control in accounting information systems efficiency of accounting information system accountant competencies and support of the management. The findings indicate that the internal control in accounting information systems efficiency of accounting information system and accountant competencies have a positive influence on sustainable financial report quality which were statistically significant at 0.05.

The research of strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 was aimed at studying 1) strategic accounting information systems of technology and targeted industry groups to Thailand 4.0 and 2) factors related to strategic accounting information systems of technology and targeted industry groups to Thailand 4.0. The questionnaires were constructed as a research tool for collecting data from 400 entrepreneurs in technology and targeted industry groups. The data was statistically analyzed by frequency distribution percentage mean standard deviation and multiple classification analysis: MCA. The research findings indicated that most entrepreneurs in the technology and targeted industry groups were in food agriculture and biotechnology. Their capital to run business at the present time was between baht 1000001-1500000. The average number of employees was 4.75. They had income of baht 5000001-7500000 per year. Most of them employed companies or organizations to develop their own accounting information systems and their practicable period was 7.61 years. The capacity accounting information systems was totally at high level (  =3.64). Also the usability of accounting information systems was totally at high level (  =3.67) whose data collection was at  =4.00 data processing at  =3.66 data controlling at  =3.53 and information generation at  =3.51 respectively. The hypothesis testing results at statistical significance of 0.05 showed that the capacity of accounting information systems was the vital factor relating to data collection data processing data controlling and information generation and the annual income of entrepreneurs in strategic accounting information systems to Thailand 4.0 was related to data collection data processing and strategic accounting information systems to Thailand 4.0.

This research aims to study the readiness of graduates to match the labor market and the development of graduates to adapt and develop themselves to meet the policy of Thailand 4.0 by quantitative study. The quantitative method was used by the Faculty of Business Administration. Establishment A total of 20 establishments. The statistics used for data analysis were Frequency Percentage Mean. The research found that the surveyed enterprises were divided into private government and state enterprises. There are 7 government agencies 33.3% 11 enterprises 52.4% and 14.3% of state enterprises. There are 61.90476 and the duration of the establishment is 0-11 years. The availability of students for cooperative education is 3.4762 at the moderate level. The average score of 3.5218 was moderate. The overall composition of computer languages and programs is also the current popular SQL and Photoshop languages of the establishments. Findings from research on the readiness of graduate production. Of the Faculty of Business Administration Rajamangala University of Technology Phra Nakhon to support the move to Thailand 4.0 the current technology has changed dramatically. The curriculum and the academic development should be in line with the changes. Students should always develop themselves.

The purpose of this descriptive research was to study the information learning forms of students in Rajamangala University of Technology Phra Nakhon in Thailand 4.0. The sample was 380 students of Rajamangala University of Technology Phra Nakhon studying the first semester of academic year 2018. The research instrument was a questionnaire. The results showed that the students used information learning forms at a high level. Considering each item the students used information to generate the most reports. The students used information for relaxation and entertainment doing homework and knowledge exchange respectively. The students needed quality and specific content characteristics the source of information respectively. Most students required the information source that identified the source of the information or bibliographic information written from the authors direct experience compiled data from various sources and up-to-date information respectively. Most students required content from academic or scholarly authors comments or ideas and the concept or conclusion of the story. The students needed information learning forms in pictures on websites and YouTube respectively