Dynamic business environments have caused intensified information in order to make decisions. Advanced management accounting techniques which have the potential for a more strategic role are used as a tool to facilitate successful organizational reforms to survive through rapid changes. This study aims to investigate relationships between strategic management accounting (SMA) information usage, environmental uncertainty (EU) and nationality of director (ND) using contingency theory. Based on Cadez and Guilding's (2008) framework, sixteen strategic management accounting techniques were classified into five categories: costing, planning, control and performance measurement, strategic decision-making, competitor accounting and customer accounting. Questionnaires were employed for data collection from 217 manufacturing enterprises in Thailand selected by purposive sampling. The results show that managers increasingly require SMA information to calculate product and service costs, to plan control and performance measures, to evaluate competitor performance and assess individual customer profitability under environmental uncertainty situations. In addition, Thai chief executive officers trend to use SMA information for strategic decision-making and market competitions less than non-Thai ones. This study contributes to existing knowledge by enhancing our understanding of the relationships between SMA information usage, EU and ND in Thailand. Executives can effectively utilize the advantages of SMA information usage in order to gain sustainable competitive advantage.

Different types of fertilization strategies were investigated on marigold (Golden King F1) in a randomized complete block design (RCBD) with four replications at Thailand. The treatments were composed of chemical and granular organic fertilizer with hormone mixed formula (HO) and two NPK fertilizers. From the results, flower size (6.22 cm), flower yield/plot (16.05 kg) and flower yield/ha (16053.19 kg) were highest in the chemical and granular organic fertilizer with hormone mixed formula C (T15). Flower shelf-life was more prolonged in T15 (8.58 g) after 72 hr of harvest. Carotenoid content, hue angle and B value were also highest in T15 (114.32 mg/100g fresh weight, 86.80o and 121.44), respectively. Also, the nitrogen, phosphorus and potassium contents in the plants were maximum in T15 (0.15%, 0.48% and 2.38%), respectively. The treatment T15 produced the greatest yield due to its high balance nutrients and is recommended for commercial marigold production.

A new hybrid of maize (Pacific 999 Super) was investigated under six treatments; organic fertilizer (OF), chemical and granular organic fertilizer with hormone mixed formula A (HO-A), formula B (HO-B), formula C (HO-C), NPK-15-15-15 and control in 2017 and 2018 seasons at Phitsanulok, Thailand. The treatments were arranged in randomized complete block design (RCBD) with 3 replications. Fertilizer application rate was 300 kg/ha. Initial soil analysis had shown lower rates of NPK (0.394%, 0.013% and 0.191%). The vegetative growth data showed that, mean plant height, leaf area, leaf chlorophyll and total dry matter/plant were highest in HO-C (255.49 cm, 158.37 dm2, 61.10 and 299.62g, respectively). A maximum grain weight (9,289.67 kg/ha), crude protein (8.99%) and profit (889.6 $/ha) were again recorded in HO-C. The results have demonstrated that the HO-C produced the greatest yield, income and is recommend for maize production.

The rapidly increasing global and technological changes have given rise to the need of changing enterprise management. Therefore, modern management accounting practices (MAPs) are important for the enterprise and its manager to support the decision-making process, improve management activity, and help the operation effectively. Generally, the larger the organization, the greater the management's need for information. This work studies the modern MAPs that the enterprise applies, including barriers to the adoption. A descriptive study was performed in 10 large manufacturing enterprises in the lower northern provinces group I Thailand. Structured questionnaires and in-depth qualitative interviews with manager/ owner show that most large manufacturing enterprises are low level to apply for modern MAPs. Most large manufacturing enterprises prefer to use part of target costing, balanced scorecard, quality cost, and environmental management. All firms do not implement activity-based management and product life cycle costing. A few firms used the theory of constraint and just-in-time. Although those modern MAPs have not been fully applied and some modern MAPs are rarely or never used, managers are trying to apply modern MAPs slowly. However, the study also indicated that the managers have moderate satisfaction on current modern MAPs for decision making. Moreover, this study revealed that the key barriers limiting the implementation of modern MAPs were lack of employee skills/ training/ consultant about modern practices, high cost to implement, and no significant problems with current practices, respectively.

The aim of this study was to investigate the factors influencing the success and sustainable development of community base manufacturing enterprises in the Phitsanulok province, so as to provide fundamental information for the development of polices and guidelines governing the creation of community enterprises. Data was collected from 142 enterprise sample groups using questionnaires. Statistical analysis of the data revealed that capital (r = 0.371), accounting system (r = 0.363), external interaction (r = 0.371), information (r = 0.298) and production efficiency (r = 0.235) significantly (p < 0.01) affected the success of manufacturing enterprises. In addition, the correlation coefficient of capital and accounting system (r = 0.596), and marketing and production (r = 0.647) was highly significant (p < 0.01). The results demonstrated that the factors do not stand alone, they relate to each other. Therefore, the guidelines governing the development of community enterprise must strengthen the areas of (capital, accounting system, production efficiency and marketing), which relates to the core functions of the corporate business structure.