Vetchagool, W. และ Buttarat, R. (2023) “The Effects of CFO Characteristics and Historical Financial Performance on the Adoption of Advanced Costing Practices: Evidence from Thai Listed Companies”, Journal of Business, Innovation and Sustainability (JBIS), 18(3). available at: https://so02.tci-thaijo.org/index.php/BECJournal/article/view/254030 (สืบค้น: 28 สิงหาคม 2026).