Research article

**	การสำรวจทัศนคติของการนำคอมพิวเตอร์มาใช้ช่วยงาน วิเคราะห์และนำเสนอเทคนิคด้านการบัญชีบริหารของบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย Kotchakorn Chalermkanchana Pages 1 - 19    Download PDF  Article preview Cite Abstract
**	การปฏิบัติตามแนวทางการควบคุมภายในตามโมเดลของ COSO โดยบริษัทจดทะเบียนกับตลาดหลักทรัพย์แห่งประเทศไทย: มุมมองของ CEO และ CFO ประจิต หาวัตร และ ศรัณย์ ชูเกียรติ Pages 20 - 37    Download PDF  Article preview Cite Abstract
**	วิธีการเรียงลำดับแบบแทรกดัดแปรด้วยวิธีการค้นหาแบบทวิภาค มานพ วราภักดิ์ Pages 38 - 44    Download PDF  Article preview Cite Abstract
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FACTORS INFLUENCING GOING CONCERN AUDIT REPORT: QUESTIONNAIRE SERVEY APPROACH Wachira Boonyanet Pages 45 - 65    Download PDF  Article preview Cite Abstract Previous research investigating significant factors on audit reports tends to adopt archival data. The results of the studies recommended possible factors could be considered in similar events. However, this study attempts to identify, at the beginning, which factors may influence a going concern report when uncertainty becomes an issue. Therefore, a questionnaire survey type of data collection was adopted to investigate factors which auditors used to qualify financial statements when their clients are encountering going concern uncertainty. Influencing factors in the questionnaire were developed based on going concern auditing standards and significant factors found by the empirical study conducted by the author. Subjects included 446 active auditors. Both descriptive and inferential statistics were employed to analyze the data. The study pointed out that the most influencing factors were client information, especially information causing insufficient liquidity. In addition, auditors also considered prior year audit reports in some distance, but in the last priority. On the other hand, economic factors seemed not to be useful information. This may reflect that auditors had less concern clients? environments. The study also pointed out interesting information. The outcomes of the questionnaire survey and archival analysis were very similar. Factors influencing going concern reports (i.e. economic factors, client information and prior year audit reports) were utilized in the both analysis. However, specific factors may be used under each category. This implies that audits apply recommended factors from going concern audit standards in overview. The contribution of this study is that auditors could pay attention to the factors resulted in survey. They can be considered as a norm of the practice when going concern becomes an issue.
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The Image of Bangkok as a Fashion City in Asia Kanlaya Vanichbuncha Pages 66 - 82    Download PDF  Article preview Cite Abstract Purpose To investigate the perception of and exposure to the project ?Bangkok: The Fashion City?, study the image of the project ?Bangkok: The Fashion City? by comparing it to the image of Tokyo, Hong kong, and Singapore as a fashion hub.  To segment consumers on the basis of their opinions toward Bangkok as Asia?s fashion hub in an effort to understand the characteristics of consumers in Thailand and abroad and study characteristics of consumers in Thailand and abroad by considering their opinions toward establishing Bangkok to be Asia?s fashion hub. Design/Methodology The participants were selected from those living in 7 capital cities in the following countries: Thailand, Japan, Malasia, Indonesia, Hong Kong, China and Singapore. The sampling technique employed was quota sampling by sex and age. To make comparisons between the images perceived by people from Thailand, Japan, Singapore and Hong Kong, a paired t-test and correspondence analysis were used. In addition, nonhierarchical cluster analysis was conducted to classify the consumer opinions toward Thailand?s fashion industry. Regression analysis and discriminant analysis were used to find factors affecting consumer views on Thailand?s fashion industry Finding Foreigners were not informed of the happenings in the country?s fashion business. Most of the respondents were exposed to this subject via television while those from Malaysis and Singapore obtained the information via magazines and newspapers. Most respondents agreed that Japan was best suited to serve as a fashion hub in the region, with Hong Kong and Singapore ranked second and third, respectively. Thailand was ranked fourth in this regard. It was found that not only Thais but also Malaysians suggested Thailand be the regional fashion hub. Most consumers agreed to the fact that Japan gained prominence in all aspects of the industry, particularly the quality of the products, compared to Thailand, Hong Kong, Singapore and China. They also found Thailand was prominent in the product?s uniqueness and low prices. According to the findings, consumers could be divided into 3 groups on the basis of their opinions toward Thailand?s fashion industry. The first group, mostly consisting of respondents from Hong Kong and China, did not agree Thailand should be an ideal fashion hub in Asia. The second group, mostly consisting of respondents from Thailand, Malaysia and Indonesia, believed Thailand was suited to assume this role in this region. The third group, mostly consisting of respondents from Japan and Singapore, found Thailand moderately suited to be a fashion hub in the region.
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The Impacts of Relationship between Accountant?Capabilities and Job Efficiency of Accountants SMEs in the Northeast of Thailand สุวรรณ หวังเจริญเดช Pages 83 - 94    Download PDF  Article preview Cite Abstract The economic crisis situation in 1997 violently impacted businesses which were important mechanisms that drove the nation?s economic systems. As guidelines for performing the business to survive, both state and private sectors tried to create potentialities and abilities of personnel insulin agencies to be able to compete with other businesses by adjusting strategies for performance continuously and systematically. SMEs are businesses which have many roles and much importance to the economic system because they weresources of creating values in terms of creation incomes and jobs. Accountants are regarded as persons who have important roles insulin SMEs because they are persons who present information insulin their financial reports. This causes administrators to realize the importance of Accountants? Capabilities professional ethics of accountants to present quality financial reports and to be accepted in general which will reflect effective business performance of the organization. The researcher conducted a study the impacts of relationships between accountants? capabilities and job efficiency of accountants of SMEs in the Northeast of Thailand by collecting data from 500 accountants of SMEs in the Northeast of Thailand by using a questionnaire as a research instrument. The statistics used for analyzing data were t-test, F-test, multiple regression analysis. The study results revealed the following: Most accountants of SMEs were females, aged 25-35 years, held a bachelor?s degree, were accounting clerks, 1-5 years of work experience in accounting, and earned net incomes of 5,000-10,000 bath pre month. The SMEs accountants gave the importance to capabilities in the aspects of professional knowledge, professional skills, professional values, code of conduct, and attitudes at a high level; and gave the importance to characteristics of the job efficiency as a whole and in each of all these aspects at a high level : job performance outcomes, cost and time. The accountants of SMEs with different listed funds, type of business gave different importance to capabilities in the aspects of professional knowledge, and professional skills. And with different numbers of clerks and periods or job performance opined differently gave different importance to capabilities in the aspects of professional knowledge. The accountants of SMEs with different listed funds, type of business gave different importance of job efficiency in the aspects of job performance outcomes, cost and time. And with different numbers of clerks gave different importance of job efficiency in the cost. The accountants? capabilities in the aspects of professional knowledge, professional skills, and attitude were related to characteristics of the efficiency. In which the professional knowledge was related to all aspects except professional skills were related to characteristics of the job efficiency in the aspects of time. The attitude was related to characteristics of the job efficiency in the aspects of cost In conclusion, the accountants? capabilities was related to work efficiency of accountants. Therefore, administrators should give the importance, particularly having accountant? capabilities to efficient job performance, should develop potentialities of the personnel, and should promote accountants to study further at higher levels, have them attend training of enhance knowledge and experience outside accounting courses so that they will have vision in decision-making, and economic planning and decision-making of SMEs entrepreneurs in the future.
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Factors affecting the success of implementing a corporate war room in Thailand: Evidences from three case studies Kamales Santivejkul and Thanachart Ritbumroong Pages 95 - 103    Download PDF  Article preview Cite Abstract To survive and grow, business enterprises need to continuously improve their performance. By using Performance Measurement Systems (PMS), organizations can better evaluate and monitor their performances. Most modern PMS will employ sophisticated information technology in order to deal with large amount of information required for the tracking of performance at different levels, from operational to strategic. Also, these systems are typically designed to provide the up-to-date information to key decision makers and to facilitate management collaboration across organizational functions and business entities effectively. The present study examines the use of a Corporate War Room (CWR) in three companies. Although a CWR was originally used in military setting in the mid-nineteen century, its metaphor and concepts are used extensively in the business environment. In Thailand, there is an increase in the use of a CWR that employs state-of-the-art information technology just about the turn of the millennium. In an attempt to collectively display and share the performance measures that tend to scattered through out an organization, a CWR is used instead. Thus, a CWR represents the PMS of an organization where measurements of performance from different strategic units and organizational levels are systematically arranged so as to be used by management to bring strategy to actions. Three organizations, a bank, a retailer, and a hospital, serve as the three case studies of how they employ a corporate war room as their PMS. Qualitative research method is used to collect the narrative assessment of how each CWR was implemented and used. Semi-structured interviews were carried out with implementers as well as management and executives. Factors influencing the success and failure of each implementation were also examined. Case data shows that the role of top management under different level of internal competition leads to different outcome. With the high level of internal competition, top management appears to be effective in leading the implementation process. In contrast, a cooperative approach is more appropriate with an organization that operates under low level of internal competition.