Journal of Accountancy and Management
https://so02.tci-thaijo.org/index.php/mbs
<p>Journal of Accountancy and Management aim to publish scholarly and research articles that make significant contributions to knowledge development in the fields related to business management. The journals’ scope covering a wide range of business fields including accounting, management, business management, entrepreneurship management, business information technology, financial management, international business, business computer, technology and electronic commerce management, and economics.</p>คณะการบัญชีและการจัดการ มหาวิทยาลัยมหาสารคามen-USJournal of Accountancy and Management1906-7933<div class="item copyright"> <p>บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสารการบัญชีและการจัดการ</p> <p>ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้เป็นความคิดเห็นส่วนตัวของผู้เขียนแต่ละท่านไม่เกี่ยวข้องกับมหาวิทยาลัยมหาสารคาม และคณาจารย์ท่านอื่นๆในมหาวิทยาลัยฯ แต่อย่างใด ความรับผิดชอบองค์ประกอบทั้งหมดของบทความแต่ละเรื่องเป็นของผู้เขียนแต่ละท่าน หากมีความผิดพลาดใดๆ ผู้เขียนแต่ละท่านจะรับผิดชอบบทความของตนเองแต่ผู้เดียว</p> </div>Entrepreneurship in Metaverse World and Cyber Security in Digital Era
https://so02.tci-thaijo.org/index.php/mbs/article/view/266931
<p>In the past, business sectors were not aware of cyber-threats then they failed to manage efficiency cyber security systems. Thus, they were manipulated by cybercriminal attacks. This article aims to recognize and arrange to prevent problems from arising of Metaverse and cyber security issues. Content analysis from various research and journals in national and international databases was used in this study. Therefore, entrepreneurs in present day need to organize cyber security issues within their businesses to reduce gap of computer technology and to conform cyber-treats which disrupt all businesses around the world</p>Nhatphaphat Juicharoen Suradetch WangthongPornapa Peamchai
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2024-12-262024-12-26164194202A Comparison of Personal Financial Planning Behavior in the 2019 Coronavirus Outbreak of Student in Four Northern Campus of Thailand National Sports University
https://so02.tci-thaijo.org/index.php/mbs/article/view/267774
<p>The objective of this research was to compared the personal financial planning behavior in the 2019 Coronavirus outbreak of four Northern campus of Thailand National Sports University (TNSU) students. Sample was 358 students of four Northern campus of TNSU by multi-stage random sampling. Research instrument was personal financial planning behavior online questionnaire. Statistics used was one-way analysis of variance (One-way ANOVA).</p> <p>The results were found that the average of personal financial planning behavior was statistically significant difference at the.05 level. The students of TNSU Sukhothai campus have average personal financial planning behavior lower than the students of Lampang and Phetchabun campuses (3.33, 3.49 and 3.51) The students of four Northern campus of TNSU exhibited personal financial planning behavior in investment lowest (2.73) than generating (3.55), spending (3.80), and saving (3.60).</p>sasijan panjataweeLuksanaporn WatabunditkulPimpa imsamranrat
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2024-12-262024-12-26164111Requirement for Life Insurance of LGBT Persons in Thailand
https://so02.tci-thaijo.org/index.php/mbs/article/view/265706
<p> The objectives of this research were (1) to study the requirement for life insurance of LGBT people (2) to study the factors affecting the requirement for life insurance of LGBT people and (3) to present a suitable modern life insurance scheme for LGBT ; The research process used in this study (Qualitative Research) collected data using in-depth interviews (In-Depth Interview) and open-ended questions using a purposive sample selection method. Among 10 LGBT People in Bangkok and surrounding areas.</p> <p>The research results found that : 1) reasons for purchasing life insurance of LGBT people to save money for retirement and to cover medical expenses. If you are sick or have serious diseases and sexually transmitted diseases 2) Effective marketing communications of life insurance companies include insurance agents providing information over the phone or giving information directly to life insurance companies, advertising on television or social networks, setting up insurance company booths in shopping malls and Develop an insurance company's Application or Platform to be convenient in use for both insurance and claim making, and 3) modern life insurance formats. It should be suitable for people with diverse sexualities (LGBT). There should be equal coverage and a process for issuing insurance policies emphasizing equal treatment that covers treatment of serious diseases such as cancer, sexually transmitted diseases. Relationships. Although life insurance companies will increase insurance premiums However, it must be possible to specify that the beneficiary is a same-sex couple.</p>Yotsawat NikhrothanonPetcharat Lovichakorntikul
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2024-12-262024-12-261641223Innovation in quality development and value addition of community products based on capital, resources, culture, Thai-Cambodian border communities, Surin Province
https://so02.tci-thaijo.org/index.php/mbs/article/view/267784
<p>This research explores the potential for community product production among occupational groups, focusing on resource and cultural capital. It aims to develop innovative strategies for enhancing product quality and value addition within Thai-Cambodian border communities in Surin province. Employing Participatory Action Research (PAR) methodology, the study engaged 30 members of community occupational groups and six experts in quality development and value addition. Data collection methods included in-depth interviews, practical training, and group discussions, with analysis conducted through content and thematic analysis. Findings reveal the diverse resource and cultural capital within the Surin province communities, yet challenges persist, including inconsistent production, non-standardized products, and weak branding and management. To address these challenges, the study proposes leveraging resource capital while aligning with community culture through prototype development agreements, requirements and market analyses, and systemic design. Moreover, the research underscores the importance of collaborative efforts in innovation development, efficient marketing management, and knowledge sharing within the community to enhance product quality and ensure sustainable livelihoods. Recommendations emphasize the need for community collaboration to improve product standards and management systems, with government and private sector support essential for successful community product development efforts.</p>Napapan PhattanachatchaiNapatcha PancharoenNavarat NithichaiananTharathorn PhuphanchueakNipawan PuangkaNarumon WaleeprathanpornArunothai Ounthaisong
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2024-12-262024-12-261642440The Relationship Between The Characteristics Of The Board Of Directors And The Audit Committee With The Disclosure Of Internal Control Information In Thailand’s SET 100
https://so02.tci-thaijo.org/index.php/mbs/article/view/266782
<p>The objective of this research is twofold: 1). to study the characteristics of internal control disclosure, and 2). to analyse the relationship between the characteristics of the board of directors and audit committee with internal control disclosure of companies registered in the Stock Exchange of Thailand. The study utilises data from the annual reports (Form 56-1) between 2016 and 2020 of 415 sample companies. Two research instruments were employed: a checklist for verifying and collecting internal control disclosure characteristics, and an analysis of the board of directors and audit committee characteristics in relation to internal control disclosure using multiple regression analysis.</p> <p> The research findings reveal the following: 1). Characteristics of Internal Control Disclosure: a). Financial risk reporting data is the most disclosed aspect. b). Responsibility towards the internal control system follows. c). Internal control measures are the least disclosed. 2). Relationships with Board and Audit Committee: a). There is a positive relationship between the size of the board of directors and the audit committee size with internal control disclosure. b). Conversely, companies with the highest executives paired with the chairman of the board tend to disclose less information on internal control. 3). Non-Significant Findings: a). The research did not reveal any relationship between international board of directors, female board of directors, independent directors, financial and accounting executives, audit committee meetings, audit firms, and internal control disclosure.</p>Warangkanang Sakulwong Lee Yan
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2024-12-262024-12-261644167The impact of open innovation practices on innovative performance via absorptive capacity of Agri-food Industry in Upper Northern 2
https://so02.tci-thaijo.org/index.php/mbs/article/view/268646
<p>The objective of this research is to study the patterns of open innovation practices that affect innovation performance through absorptive capacity. The study tests the role of absorptive capacity as a mediating variable in this relationship. The sample group consists of 246 entrepreneurs from the agricultural and food industries in the upper northern 2. Data was analyzed using structural equation modeling. <br />The results indicate that open innovation practices positively impact both absorptive capacity and innovation performance. The study results lead to the recommendation that for organizations to successfully implement open innovation practices, they must first enable their employees to absorb external knowledge. This absorption allows employees to internalize and effectively utilize this knowledge, thereby enhancing the organization's innovation performance. This study found that the results benefit the academic field by demonstrating how open innovation knowledge can support research in business administration and related disciplines. Entrepreneurs can apply various open innovation practices to their strategic planning, enhancing their organization's potential for sustainable growth.</p>apinyaporn Sopa
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2024-12-262024-12-261646886Marketing Promotion of Community Based Tourism and Local Products Through Brand, Storytelling, Identity and Business Model of Pa Miang Sub-District, Doi Saket District, Chiang Mai Province
https://so02.tci-thaijo.org/index.php/mbs/article/view/266835
<p>This research focused on creating brands, storytelling and identity to promote community-based tourism and community products and building the business models for marketing plans and promotion of Pa Miang community-based tourism and community products. The research involved the application of the mixed method as the qualitative research instrument, which consisted of in-depth interviews, group discussions, relevant documents and data analysis using content analysis, while the quantitative instrument consisted of questionnaires administered to 400 tourists and descriptive statistics for data analysis. Branding results of 4 brand prototypes indicated that a brand portfolio was an individual brand to create different competitive positions in each market segmentation. The result of creating storytelling for advertising and public relations through social media showed the characters focused on a destination branding for natural attractions and community products from the Pga Kayao tribe, a storyline showed the travel routes of round trip in Pa Miang Sub-district, and the theme was demonstrating the charm of Pa Miang Sub-district. The business model building showed that business model was structured in 2 parts; the cost structure and customers and revenues data which were consistent for delivering added values for customers and creating value for community-based tourism and community products. </p>Manop ChumunWaewwan La-ongsriWaranya La-ongsriPaveena DangviroonSirasa SonsriArdchawin ๋JaikaewJutaluck SaipangPatsiri Suwannapirom
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2024-12-262024-12-2616487104Effect of Digital Accountant Potential on Operational Efficiency of Thai - Listed Company
https://so02.tci-thaijo.org/index.php/mbs/article/view/268742
<p>The purposes of this research were, to study the relationship and impact of the potential of digital accountants on the operational efficiency of companies listed on the Stock Exchange of Thailand. The data was collected from a population of 889 accountants of companies listed on the stock exchange of Thailand. The research instrument was a questionnaire. The research statistics were multiple correlation analysis, and multiple regression analysis. The research results found that the potential of digital accountants includes the application of computer accounting systems and accounting information communications. It has a positive impact on operational efficiency. That consists of the quality of the work is accurate and complete. The amount of work is appropriate and consistent with the plan. Work operations are planned, resulting in work being completed on time and the work is standardized and achieves the objectives, resulting in efficiency in work. It was statistically significant at a level of 0.05. Therefore, the work of accountants in companies listed on the stock exchange of Thailand is necessary to develop the potential of digital accountants, to improve and develop it to create more efficiency in operations.</p>Tuksina PhromtaoNuttavong Poonpool
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2024-12-262024-12-26164105119The Impact of Electronic Word-of-Mouth (eWOM) on Intention to Purchase Electric Vehicle in Thailand
https://so02.tci-thaijo.org/index.php/mbs/article/view/269452
<p>This research study investigated the relationship and the impact of electronic word-of-mouth (eWOM) on intention to purchase electric vehicles (EV car) in Thailand. Utilizing an online questionnaire survey as the data collection tool with a sample of 400 individuals interested in buying EV car, statistical methods including multiple regression (Enter method) and correlation analysis were employed in testing the hypotheses. The study revealed positive relationships between eWOM (Credibility, Quality) and the intention to purchase EV car in Thailand at the statistically significant level of 0.01. This research has the potential to contribute academically as among the first study to advance knowledge on the electronic word-of-mouth in the context of electric vehicles in Thailand. The outcomes of the research can be beneficial for related-businesses in Thailand’s electric vehicle industry by enhancing the effectiveness and efficiency of marketing communication strategies.</p>Amontip SakontawatTheera Erawan
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2024-12-262024-12-26164120134The Causal Relationship Model of Factors Influencing the Satisfaction of Thai Tourists at Hot Spring Health Tourism Destinations
https://so02.tci-thaijo.org/index.php/mbs/article/view/267094
<p>The objective of this research was to 1) develop a causal relationship model that influences Thai Tourists’ satisfaction in hot spring health tourism destinations and 2) analyze the influences between the service marketing mix, perceived service quality and Thai tourists’ satisfaction. This research method employed a quantitative approach. The samples were 360 Thai tourists who came to use the service in hot spring health tourism in Chiang Rai Province. The purposive sampling was used. An instrument used in the study was a questionnaire. The statistics used in this research to analyze the data were Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) analysis. The developed Structural Equation Model (SEM) consists of 3 latent variables and 15 observed variables.</p> <p>From the hypothesis testing for the causal model of factors influencing Thai tourists' satisfaction. It has a good fit for the empirical data (X <sup>2</sup>/ df = 3.196, GFI = 0.918, TLI = 0.951, CFI = 0.966, RMSEA = 0.078). The results revealed that the service marketing mix influenced perceived of service quality with an effect size of 0.91 with statistical significant level of 0.001, and perceived of service quality was found to influence Thai tourists’ satisfaction with an effect size of 0.88, with statistical significant level of 0.001. This research can be applied to the development of hot spring health tourism destinations in the service marketing mix. and perceived service quality to make tourists satisfied with hot spring health tourism destinations.</p>Pornpimol Chaisanit Tosporn Arreeras
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2024-12-262024-12-26164135150Content Marketing Guidelines for Luxury Brand Bags
https://so02.tci-thaijo.org/index.php/mbs/article/view/265002
<p>The purposes of this research are 1) to analyze the environment of the luxury brand business. <br />Types of luxury brand handbags in Thailand 2) To analyze exploratory elements of content marketing communications for luxury brand products. Luxury bag types the sample group used in the research was 500 people who were 15 years of age or older and had experience of reading the article last no more than 14 days. The instrument used in this research was a closed-ended form questionnaire. For data analysis, it is divided into 2 parts: Part 1, analysis of the external environment of the business, and Part 2, data analysis of exploratory elements. Using the method of extracting exploratory factors (Exploratory Factor Analysis) and rotating the component axes using Orthogonal Rotation using the Varimax method, the results of the analysis were able to classify a total of 6 elements. As for the research results, the study found that the government sector has campaigns to promote understanding of advertising communications and the right to freedom of information dissemination. When analyzing exploratory elements from the sample, it was found that the majority were female, aged from 20 years - no more than 30 years, with bachelor's degree education. Engage in personal business and trading. Have an average income from 50,000 baht - no more than 100,000 baht. Read content articles for luxury brand products. Luxury bag category: 1 – 3 articles per week the source of most of the content-oriented articles comes from Facebook and has been established as a "CON-ART" guideline, defining: Content communication is like creating a valuable work of art. To be useful in elevating the presentation of marketing content within the context of luxury brand products such as luxury bags and service areas by communicating marketing content in accordance with the interests of readers until it creates an impression that can be remembered. product brand and can be tracked in the product or product brand.</p>Chananthida ChaikhamRuchirat Patanathabutr
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2024-12-262024-12-26164151174The Effect of Job Stress Psychological Strain Affecting Recovery Performance Among Service Employees
https://so02.tci-thaijo.org/index.php/mbs/article/view/267527
<p>This research aims to study and analyze stress factors from work. psychological strain that affects service recovery performance of service employees. The target group of this research is the employees who provide services in the groups of service employees, sales employees, receptionists, airline staff and service employees in the restaurant and hotel total amount 107 samples. This research uses quantitative research methods by using the questionnaire. The statistics that used to analyze the data are frequency, percentage, mean, standard deviation, Pearson’s correlation coefficient, simple regression analysis and multiple regression analysis.</p> <p>This research findings are as follows: 1. job stress and psychological strain effect on impact to service recovery performance of service employees 2. perceived supervisor support and perceived colleague support influence on the relationship between job stress and psychological strain 3. customer orientation influence on the relationship between the psychological strain and service recovery performance. These findings can be the guideline benefits and recommendations for the service organization to improve and develop in the future.</p>Pichaya TuntiaumpaiwongViroj Jadesadalug
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2024-12-262024-12-26164175193