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.

The objective of this study is to first analyze the demographic characteristics street food selection factors and street food consumption behavior of foreign tourists and second to develop certain guidelines for promoting and developing roadside restaurants in attractions that are popular with foreign tourists. The study was conducted from 400 samples which were obtained by selecting random population to participate in a survey on Development and Improvement of Street Food in Attractions as popularity for Foreign Tourists. The survey data are analyzed using the percentage arithmetic mean and standard deviation. The results of the research are as follows: 1) the majority of the demographics are Asian male who are between 21-30 years that are employed with an annual income of more than 30000 USD and have at least a bachelors degree. The biggest factors of choosing street food are from promotion and discount with the average score of 4.60. For the street food consumption behavior part the taste of the food is the most highly regarded factor with the average score of 4.68. The most remarks that tourist gave on street food was the suggestion on improving its cleanliness and hygiene. 2) Three methods in Promoting and developing street food vendors in tourist destinations: the external-stimulating media tourists thoughts and tourists’ reactions. The expert evaluations of the suggested methodology are with the high

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 objectives of this research were to: 1) study the conflict management methods of school administrators under South Bangkok School Group and 2) compare conflict management methods of school administrators classified by school administration experience and school sizes. The research populations were 58 school administrators under South Bangkok School Group. The research instrument was a five-scale rating questionnaire asking about conflict management methods of school administrators under South Bangkok School Group. The statistics for data analysis were frequency percentage mean standard deviation and compare mean difference by t-test and Analysis of Variance. In case of significant difference Scheffe method for pair test was used. The research revealed that 1) the conflict management methods of school administrators under South Bangkok School Group as a whole was at high level. Considering by methods found that they were all at high level arranging from high to low level were compromising smoothing confrontation withdrawal and forcing. 2) comparing the conflict management methods of school administrators under South Bangkok School Group classified by school administration experience as a whole found that there was no difference. Comparing by methods found that confrontation and smoothing were different at .05 level of significance. Classified by school sizes found that the conflict management methods were not different. 3) In depth interview of 12 school administrators concerning 5 methods of conflict management methods they advised that school administrators should have administration skill using appropriate methods for solving the conflict situation at occurring point and be fair to all concerned.

The objectives of this research were 1) to study the guidelines for Administration of Rajamangala University of Technology Phra Nakhon towards Digital University 2) to study the policy recommendation of the executive for the administration towards Digital University. The researcher proceed this research with the Exploratory Sequential Design one type of the mixed research method which is firstly conducted with Qualitative Research through the recommendation form the interview of the executive in order to create the questionnaires. Then it is processed statistical data with package program for approving the conclusion result of the Qualitative Research in order to have the more complete conclusion of research. The research indicated that the Executive give recommend of the guidelines for Administration towards Digital University as follows: 1) Guideline for Human Resources Management; the university must have personal with knowledge Skills of using technology and language and must maintain the human resources with knowledge. The head for the university must be modern personality to the key of Digital University. 2) Guideline for Financial Management; the university must have sufficient budget for Digital University Policy proceeding Earn money from education and research grants and also have an investment for procurement in order to be ready not less than other universities 3) Guideline for Organization Management; the university must be proactive management provide policy of using Digital University. The administration of any matters which must use the more digital technique. Must create good governance system and the management towards a quality organization and prepare physical plan to develop the university. 4) Guideline for Material and equipment Management; the university shall have the more an investment in worth materials have the equipment enough for the officers. The infrastructure should be ready and should be rent instead of purchase because of easy to manage. 5) Guideline for Information Technology Management; the university shall use the Information Technology System to manage in every activities in order to reduce paper with the same information such system must be sufficient efficient stable and safe. The university should support the use of this system to officers