W. Amornmongkolthong, C. Chantarapakdee, N. Arayakemmakul, S. Sowanakun, and T. Sowanakun, “Factors Influencing the Accounting Efficiency of Small and Medium Enterprise Entrepreneurs in Nakhon Pathom Province”, AMJ, vol. 9, no. 5, pp. 180–192, Oct. 2025.