Abstract: This study investigates the management accountant’s roles that link with the creation of corporate shared value to enable more effective decision-making and improve the information needs of stakeholders. Mixed method is employed to collect using triangulation for credibility. A quantitative approach is employed to conduct a survey of 200 Thai companies providing annual reports in the Stock Exchange of Thailand. The results of the study reveal that environmental and social data incorporated in a corporate social responsibility (CSR) disclosure are based on the indicators of the Global Reporting Initiatives (GRI) at a statistically significant level of 0.01. Environmental and social indicators in CSR are associated with environmental and social data disclosed in the annual report to support stakeholders’ and the public’s interests that are addressed and show that a significant relationship between environmental and social in CSR disclosures and the information in annual reports is statistically significant at the 0.01 level.
Abstract: The purpose of this research was to study the influence of accountants’ potential performance on their working process, a case study of Government Savings Banks in the northeast of Thailand. The independent variables included accounting knowledge, accounting skill, accounting value, accounting ethics, and accounting attitude, while the dependent variable included the success of the working process. A total of 155 accountants working for Government Savings Banks were selected by random sampling. A questionnaire was used as a tool for collecting data. Descriptive statistics in this research included percentage, mean, and multiple regression analyses.
The findings revealed that the majority of accountants were female with an age between 35-40 years old. Most of the respondents had an undergraduate degree with ten years of experience. Moreover, the factors of accounting knowledge, accounting skill, accounting a value and accounting ethics and accounting attitude were rated at a high level. The findings from regression analysis of observation data revealed a causal relationship in that the observation data could explain at least 51 percent of the success in the accountants’ working process.
Abstract: The purpose of this research was to study the
influence of learning efficiency on local accountants’ job
performance effectiveness. This paper drew upon the survey data
collected from 335 local accountants survey conducted at Nakhon
Ratchasima province, Thailand. The statistics utilized in this paper
included percentage, mean, standard deviation, and regression
analysis. The findings revealed that the majority of samples were
between 31-40 years old, married, held an undergraduate degree, and
had an average income between 10,000-15,000 baht. The majority of
respondents had less than five years of accounting experience and
worked for local administrations. The overall learning efficiency
score was in the highest level while the local accountants’ job
performance effectiveness score was also in the high level. The
hypothesis testing’s result disclosed that learning efficiency factors
which were knowledge, Skill, and Attitude had an influence on local
accountants’ job the performance effectiveness.
Abstract: This study is a descriptive-normative research. It
attempted to investigate the restaurants’ firm performance in terms of
the customers and restaurant personnel’s degree of satisfaction. A
total of 12 restaurants in Bangkok, Thailand that offer Thai cuisine
were included in this study. It involved 24 stockholders/managers,
120 subordinates and 360 customers. General Managers and
restaurants’ stockholders, 10 staffs, and 30 costumers for each
restaurant were chosen for random sampling. This study found that
respondents are slightly satisfied with their work environment but are
generally satisfied with the accessibility to transportation, to malls,
convenience, safety, recreation, noise-free, and attraction; customers
find the Quality of Food in most Thai Cuisines like services, prices of
food, sales promotion, and capital and length of service satisfactory.
Therefore, both stockholder-related and personnel-related factors
which are influenced by restaurant, personnel, and customer-related
factors are partially accepted whereas; customer-related factors which
are influenced by restaurant, personnel and customer-related factors
are rejected.