Journal of Accountancy and Management

Factor Influencing an Intention to Use the Corporate Income Tax Refund Service through Prompt Pay System of Corporate Income Taxpayers in Thailand

Karnsinee Rungruangwong — 2024-09-16

The objective of this research is to investigate factors influencing the intention to use the corporate income tax refund service via the PromptPay system among corporate taxpayers in Thailand. This quantitative research collected data from 285 companies using a questionnaire as the research tool. A purposive sampling method was employed, and hypothesis testing was conducted using path analysis. The research findings revealed that perceived usefulness of using the service, perceived ease of use, and attitude towards usage positively influence the intention to use the corporate income tax refund service via PromptPay
at the significant level of 0.05. Drawing on these findings, the Revenue Department and related agencies enable to utilize data as guidelines for enhancing and improving the PromptPay more efficiently. By trying to develop and elevate the systems and service standards to meet the users’ requirements may result in mutual benefits in terms of reduced transaction costs.

Encouragement and Development of the Knowledge Potential for the Elderly in Roi Et Province by Using Digital Technology to Create Jobs and Income according to Their Appropriate Knowledge and Abilities

Sunanvadee Palasak — 2024-09-16

This research aims to (1) to study the knowledge of occupational groups of the elderly in Roi Et Province;
(2) to encourage and develop the knowledge potential of the elderly in using digital technology to transfer knowledge. The research applied research and development methods. The concepts and theories used included Knowledge-Based View, knowledge transfer capability, elderly workers management, and digital technology (platform). Sample groups are occupational groups of the elderly in Roi Et Province according to the research area of 3 districts, consisting of Roi-Et district; Thawat Buri district; and Selaphum district. The research tools were the questionnaire and the semi-interview form for in-depth interview and focus group. Researchers used content analysis and thematic analysis. Qualitative investigation of data analysis by triangulation approach. Research result found that 1) occupational groups of the elderly can extract 3 areas of knowledge including rice processing; health massage; and reed mat weaving, 2) elderly people have the knowledge to transfer knowledge on the platform, which is a channel to create the passive income, and 3) the evaluation results of the elderly satisfaction with the platform in overall were at a high level of satisfaction (Mean = 4.17, S.D. = 0.75), the highest satisfaction was the design (Mean = 4.23, S.D.= 0.70), the lowest satisfaction was the aesthetic design (Mean = 4.10,
S.D.= 0.82) and the evaluation results of the experts satisfaction with the platform in overall were at a high level of satisfaction (Mean = 4.06, S.D.= 0.69), the highest satisfaction were the content and the aesthetic design (Mean = 4.25, S.D.= 0.50), the lowest satisfaction was the usage competency (Mean = 3.75, S.D.= 0.96).

Increasing Production Efficiency and Adding Value to Fruits and Herbs for Farmers in Phan District, Chiang Rai Province

Natthida Chumpa — 2024-09-16

This qualitative research aims at promoting knowledge to farmers in Sai Khao Sub-district, Phan District, Chiang Rai Province in order to reduce costs and increase production efficiency, create added value, and develop the agricultural product market system. Data collection method includes an interview form, group discussions, market tests, and workshops. Informants are selected for specific purposes, including 85 farmers and 78 customers who purchased products in the market test. The results of the research shows that (1) After promoting knowledge to reduce costs and increase production efficiency of pesticides, plant diseases, and fungicides in organic form, two topics are discussed: Trichoderma and photosynthetic microorganisms. Farmers apply the knowledge they have gained. A positive turn of events has occurred. When used consistently, it reduces the use of various supplements and fertilizers by up to 50%, assisting farmers in lowering costs and increasing production efficiency. (2) Process and manufacture value-added fruits and herbal products under four categories: Cannabis Vinegar Craft Soda, Passion Fruit Vinegar Craft Soda, Kaffir Lime & Turmeric Body Wash, Turmeric and Honey Soap. (3) Develop agricultural product marketing systems by designing logos, packaging, and business plans, testing product markets, and introducing new product distribution channels at trade shows, stores, and online, all of which help farmers generate income and strengthen the local economy.

The Impact of Digital Capability on Innovation Performance and Role of Job Autonomy

Thammasorn Morawan — 2024-09-16

The objectives of this research are to study the impact of transformational leadership, digital transformation, and innovation culture on digital capability. To testing the impact of digital capability on innovative performance. And investigate the role of job autonomy as a moderator in the relationship between digital capabilities and innovative performance. The research was conducted on a sample group consisting of 84 personnel from Southeast Bangkok University. The research instrument used for collecting data was a questionnaire. The collected data was analyzed using statistical measures such as percentages, means, standard deviations, Pearson’s correlation coefficient, simple regression analysis and multiple regression analysis.

The research findings are as follows: 1) Transformational leadership, digital transformation, and innovation culture positively impact the digital capabilities. 2) Digital capabilities have a positive impact on innovative performance. 3) Job autonomy moderates the relationship between digital capabilities and innovative performance. These results can lead to benefits from the research and provide suggestions for future studies, serving as a guideline for developing the digital capabilities of personnel to foster innovation within the organization.

The Influence of Green Product Innovation and Green Supply Chain Management on Sustainable Development of Thailand’s Auto Parts Industry

Chatchai Inthasang — 2024-09-16

The purpose of this study is to examine the influence of green product innovation and green supply chain management on corporate image and lead to the sustainable development of business. Data were collected from 336 executives of the auto part industries in Thailand. The questionnaire survey was used as a research instrument. The validity and reliability were checked, which are content validity by an expert, the result of discriminant validity tested by factor analysis shows values between .792 - .928, and .886 - .917 are results of Cronbach’s Alpha Coefficient test of reliability. This research applied inferential statistical analysis with structural equation modeling. The research results found that the developed structural equation modeling had conformed to the empirical data at the same covariance and passed the standard criteria by statistic X² = 154.210, df = 94, (chi-square/df=1.640), p-value = 0.001, GFI = 0.916, RMSEA = 0.027, SRMR = 0.016 and CFI = 0.929. The results of hypothesis testing found that green product innovation plays a significant and positive effect on corporate image and sustainable development. Likewise, green supply chain management is positively associated with corporate image and sustainable development.
In addition, this study demonstrates that corporate image mediates the relationships between sustainable development and their two antecedents green product innovation and green supply chain management.

The Effect of Accountant Competency of Financial Reporting Efficiency of The Market for Alternative Investment (mai)

Panadda Potisai — 2024-09-16

The purpose of this research is to study the effects of accountant competency on financial reporting efficiency of the market for alternative investment (mai). By collecting data from 50 accountants in the market for alternative investment (mai). Using a questionnaire is a tool to data collection and analysis. These multiple correlation analysis, and multiple regression analysis are used in this research. The results of relationship and effect of accountant competency on financial reporting efficiency. There are professional knowledge and professional attitudes a positive relationship and impact with the financial reporting efficiency in the market for alternative investment (mai). Accountant should pay more Professional knowledge is a fundamental necessity for direct accounting practice. However, research still indicates that the competencies of accountants related to the profession are It has a significant positive impact on financial reporting efficiency. Therefore, accountant should build a positive attitude towards the profession from accounting practice along with continuously increasing their professional knowledge.

Effectiveness of Futures Contracts as Hedging Instruments for Rubber Price Risk: Evidence from Thailand

Kuntonrat Davivongs — 2024-09-16

This study investigates whether the Thailand Futures Exchange (TFEX) listed futures contracts can be effectively used to transfer rubber price risks. Using auction price data of natural rubber ribbed smoke sheet no. 3 (RSS3) and daily settlement prices of highly liquid TFEX-listed futures contracts from 2007 to 2019, the results from the two different methods used to estimate static and dynamic optimal hedge ratios are consistent. The most effective futures contract for hedging RSS3 price risk is the RSS3 futures contract, which can reduce RSS3 price volatility by approximately 4-6%. Single-stock futures are more effective than SET50 index futures as hedging instruments. Specifically, the single stock futures contract of a company with a rubber-related business, STA, is the most effective futures contract, reducing 1-2% of RSS3 price volatility

Causal Factors Influencing the Competitive Advantage that Affect the Operations of the Wholesale Business in Northeastern

Chupong Pundang — 2024-09-16

The objective of this research was to develop and to validate the consistency of a causal operations of the wholesale business in Northeastern and to study the causal factors influencing the competitive advantage that affect the operations of the wholesale business in Northeastern. The population consists of 77,204 business wholesale in the Northeastern. The sample consisted of 384 by using multi-stage sampling technique. The instrument used in this research was questionnaire and structural equation model was used to analyze causal relationships to find the path to the causal influence of the variables consisting of 4 components were 1) Organization Management 2) Marketing Mix 3) Competitive Advantage and 4) Business Performance. The results of the research showed that the causal relationship model was developed in accordance with empirical data and considered by Chi-square=79.430, df=100, p=0.951, CMIN/DF=0.985, GFI=0.941, AGFI=0.973, CFI=1.000, RMSEA=0.023 and SRMR=0.031 The final was predictive coefficient of 0.83 The results of hypothesis testing showed that the confirmatory factors of the organization management, marketing mix and competitive advantage had positive influences on the business performance of wholesale business. The marketing mix factor has the most direct influence and organization management has the most indirect influence on operations of the wholesale business. and to be able to use the research results as the basis for planning, developing the key elements that affect the operations of the wholesale business in order to obtain the competitive advantage.

Digital Accounting Skills Affecting the Success of Professional Accountant

saowalak chanprasit — 2024-09-16

The objective of this research is to investigate the impact of both hard and soft skills on the success of accountants within the digital era. A total of 88 accountants employed in accounting firms located in the southern region of Thailand (specifically, Songkhla, Trang, Narathiwat, Pattani, Phatthalung, Yala, and Satun) participated in this study, with data collected through questionnaires. The data analysis involved a range of statistical methods, including the calculation of means, percentages, standard deviations and multiple regression analysis. The findings indicated that accountants demonstrated a commendable proficiency in both hard and soft skills, with high overall competence. In terms of hard skills, the three most prominent areas of expertise were digital technology proficiency, adherence to operational standards, and adeptness in organizational management. Among soft skills, the three with the highest average ratings included exceptional time management capabilities, adaptability, and strong leadership qualities. Accountants' hard skills in the digital age, analytical and organizational, positively influenced the overall success of the accounting profession. In terms of soft skills of accountants in the digital era, problem solving communication and the aspect of lifelong learning had a positive influence on the overall success of the accounting profession. In summary, it becomes evident that accountants thriving in the digital era can achieve professional success by possessing a harmonious blend of both technical and interpersonal skills. Hence, it is imperative for accounting professionals to prioritize the utilization of research findings as a foundational framework for continuously cultivating their professional expertise and competencies. This practice is essential for augmenting their effectiveness in delivering high-quality work, ultimately paving the path to enduring success within the realm of accounting.

Confirmatory Factor Analysis of Cyberbullying Behavior in Online Gaming in Thailand

Supagrit Pitiphat — 2024-09-16

The purpose of this study is to examine a model to measure the cyberbullying behavior in online gaming in Thailand using empirical data. A total of 800 questionnaires were conducted from a Facebook online gaming user for data collection. The data has been analyzed through the confirmatory factor analysis (CFA). Based on the results of the analysis, the model is in accordance with the empirical data. Cyberbullying behaviors in online games were categorized into five aspects as follows:1) flaming, 2) exclusion, 3) trickery, 4) impersonation, and 5) harassment. The measurement model was accepted because both of the validity and reliability could be described by the model.

The Influence of Audit Committee Characteristics on Firm Performance and the Mediation Effect of Tax Planning: Case Study of Listed Companies on the Stock Exchange of Thailand's SET 100 Index

Siwakran Phanchaeng — 2024-09-16

The purpose of this research was to study the influence of audit committee characteristics on the firm performance through tax planning of listed companies on the Stock Exchange of Thailand’s SET 100 during 2018 – 2022. The total sample was 317 companies. In this study, the audit committee characteristics were set as the independent variable, tax planning is a mediator variable, and firm performance were the dependent variables. The results of the multiple regression analysis found that the characteristics of the audit committee were measured by the number of audit committee members, and the number of audit committee meetings, having significantly negative influence to firm performance which measuring by firm value. The result of number of audit committee meetings that had a relationship in the same direction as tax planning, which was measured from effective tax rate (ETR). Moreover, the number of female audit committee members has an opposite influence on tax planning as measured by the ratio of the current tax cash to operating flow (TAX/CFO). In this study also found that the ratio of the current tax to total assets (TAX/ASSET)having a influence in the same direction as firm performance which were measured by the return on assets ratio (ROA), return on equity ratio (ROE) and firm value (Tobin’s Q). In addition, tax planning, which was measured by the effective income tax rate, had an inverse influence with the firm performance as measured by the return on assets ratio (ROA) and return on equity ratio (ROE). For the analysis of tax planning as a mediator variable of the relationship between audit committee characteristics and the firm performance, it was found that tax planning was not considered a mediator variable

A Structural Equation Model of Factors Affecting Online Food Order Service Quality of Consumers in Thung Song Municipality, Nakhon Si Thammarat

Ketkuda Kotikul — 2024-09-16

The objective of this research is to study the causal relationship of factors affecting online food order service quality of consumers in Thung Song Municipality, Nakhon Si Thammarat Province through a structural equation model. The four latent variables in the study were 1) performance expectancy 2) marketing mix 3) intention to use technology, and 4) service quality. Empirical data were obtained from a sample of 400 consumers who ordered food online. Data from questionnaires were analyzed by using structural equation statistics. Results indicate the congruity and harmony between the model and the empirical data as illustrated
as c² = 67.79, df=51, P = 0.057, c² /df=1.32, RMSEA=0.046, RMR=0.002, CFI=1.00, GFI=0.98. In addition, variables in the model account for 82 percent of the variance of service quality. The results point out that a service quality is influenced most strongly by performance expectancy, followed by marketing mix and intention to use technology. As a result, sellers should give priority to performance expectancy, in particular, the one concerning technology efficiency. For example, a food delivery application must not be complicated to use and time for confirming purchase orders must be reasonable. Service staff should also be available to provide timely help. Furthermore, with regard to marketing mix, especially distribution channels, sellers should place an importance on accurate advance delivery time, fast order confirmation and proper service time length.
Future studies may investigate additional variables for better understanding about service quality.