This research aimed to study the human capital, innovation awareness, social responsibility and human resource success. The samples included 243 entrepreneurs selected from small and medium enterprises in Buriram province, Thailand. The research consisted of correlation analysis and regression analysis. The result showed that 1) The human capital and innovation awareness were positive to human resource success, and 2) The social responsibility had not positive effects on the success of human resource management in the SMES (model4). The result of this research provided useful suggestions for more effective management of human resource within the context of small and medium enterprises in Buriram Province, Thailand.

The key purpose of this study is to empirically investigate the influence of audit talent on stakeholder reliability through dynamic audit specialization and best audit quality of CPAs in Thailand. Additionally knowledge management capability, audit training continuity, audit experience diversity and environmental turbulence institution force are assumed to become the antecedents of audit talent. Moreover, dynamic audit specialization is treated as a moderator of the relationships between audit talent, best audit quality and stakeholder reliability. Also, in this study audit talent consists of four dimensions, namely, audit planning creativity, audit practice excellence, audit review innovation and audit reporting integration. The results of empirical testing using responses from 134 CPAs in Thailand indicate that audit talent is audit planning creativity, audit practice excellence, audit review innovation and audit reporting integration. In addition, knowledge management capability, audit training continuity, audit experience diversity and environmental turbulence are antecedents related to audit talent. In addition the dynamic audit specialization moderating effect is interaction with audit talent, best audit quality and stakeholder reliability.

The objective of this study is to examine the effects of internal audit knowledge management proficiency and internal audit success. Internal audit knowledge management proficiency consists of continuous internal audit knowledge exchange, internal audit knowledge sharing, internal audit knowledge transfer, internal audit knowledge storage, internal audit knowledge retrieving, and internal audit knowledge communication. In this study, the conceptual model indicates that internal audit knowledge exchange, internal audit knowledge sharing, internal audit knowledge transfer, internal audit knowledge storage, internal audit knowledge retrieving, internal audit, and knowledge communication were chosen as independent variables. Best internal audit practice, internal audit report efficiency, internal audit quality, and internal audit professionalism are mediating effects of internal audit knowledge management proficiency with internal audit success relationships. Also, the collaborative climate moderating effect of collaborative climate has influence on the relationships among each dimension of internal audit knowledge management proficiency, best internal audit practice, internal audit report efficiency, and internal audit quality. The contribution of this study increases the efficiency and capacity of the organization to compete and survive. Organizations are that have developed the ability to share knowledge with the learning of others. Within the organization and to apply knowledge to adapt to the work done to increase efficiency and improve organization.

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