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Editor : Dr. Nitipong Sonsrirote

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Journal of Accountancy and Management, Division of Research and International Affairs

Mahasarakham Business School, Mahasarakham University, Kamrieng, Kantarawichai, Mahasarakham 44150

Tel: (043) 754-333 to 3410 Fax: (043) 754-422 E-mail: nattakan.j@mbs.msu.ac.th