Wichaidit, Patcharee, and Chonkanok Kositkanin. “Guidelines for developing accounting capabilities that affect the performance of cooperative accountants in Thailand”. Arts of Management Journal 5, no. 1 (March 10, 2021): 150–164. accessed April 7, 2025. https://so02.tci-thaijo.org/index.php/jam/article/view/246973.