Journal of Social Science for Local Development Rajabhat Maha Sarakham University
https://so02.tci-thaijo.org/index.php/soc-rmu
<p><strong>Journal of Social Science for Local Development Rajabhat Mahasarakham University</strong></p> <p><strong>The Purpose</strong> <br /> 1. To receive and publish articles covering the social sciences, including general social science , law , political science , public administration , humanities (music , dance , art) , linguistics , education , business administration , development , religion, philosophy, and all. to other interdisciplinary subjects for local development</p> <ol start="2"> <li>To receive publication of 2 types of articles: research articles, academic articles . This will bring benefits in terms of knowledge, thoughts, concepts, theories, as well as new research techniques for the development of communities, localities, society, and the nation. </li> </ol> <p><strong>Journal schedule</strong> </p> <p> Journal of Social Science for Local Development Rajabhat Mahasarakham University Created for publication of articles covering the social sciences, including general social sciences, law, political science, public administration, humanities (music, dance, art), linguistics, education, business administration, development, religion, philosophy, and including other interdisciplinary studies for local development By the nature of the published articles, there are two types: research articles and academic articles. The journal is scheduled to be issued quarterly, 4 issues per year, as follows: </p> <p> Issue 1 between January – March</p> <p> Issue 2 between April – June</p> <p> Issue 3 between July - September</p> <p> Issue 4 between October - December</p> <p><strong>Journal regulations</strong> </p> <ol> <li>It is an article that covers the scope of social sciences, including general social sciences, law, political science, public administration, humanities (music, dance, art), linguistics, education, business administration, development, religion, philosophy, and other interdisciplinary subjects. for local development</li> <li>It is an article according to the specified type, divided into 2 types: research article and academic article. Each type of article must be written according to the form of the Journal of Social Science for Local Development. Rajabhat Mahasarakham University that are specified only, such as having the complete name and address of the author, and having an abstract in Thai and English, the reference documents are in the same format, using the APA citation system, etc.</li> <li>It is an article that has never been published in any other journal before. If the author uses work that has been previously published in any other journals Come and request to be published again. Journal of Social Science for Local Development Rajabhat Mahasarakham University There will be strict punishment measures, namely the cancellation of that article. and the right to not be published by that author forever.</li> <li>It is an article. that must be sent through the Taijo system link (thaijo) Journal of Social Science for Local Development Rajabhat Mahasarakham University <a href="https://so02.tci-thaijo.org/index.php/soc-rmu/submissions">https://so02.tci-thaijo.org/index.php/soc-rmu/submissions</a> only</li> <li>It is an article that must be considered by no less than 2 experts (Peer Review) as selected by the editorial team according to the field of study. or have expertise or has a related field of relationship and has no conflict of interest with the owner of the article or the author. It is double blinded, meaning the name of the owner of the article is concealed from the expert and the owner of the article does not know the name of the expert.</li> <li>If any article work Passed the consideration of experts (Peer Review). The owner of the article or the author must complete the revision of the article according to the recommendations of the experts (Peer Review) and must submit a completely edited version of the article (Revise). Go back through the link to the Taijo system (thaijo) Journal of Social Science for Local Development Rajabhat Mahasarakham University<a href="https://so02.tci-thaijo.org/index.php/soc-rmu/submissions">https://so02.tci-thaijo.org/index.php/soc-rmu/submissions</a> only</li> <li>And when the author submits the complete edited article into the system, the editorial team will screen it. Check the correctness of the article work for completeness again If it is complete and complete, the journal will accept publication of the article. But if it is not completely complete, the journal will reply/bounce back the article in the system. Allow the author to edit and improve the article until it is completely complete.</li> <li>Article works will have expenses for publication, divided into 2 types: 1) Thai version articles, 3,500 baht per article, and 2) English version articles, 4,000 baht per article. The journal will collect the cost. Pay only when the article is produced. Passed the check for redundancy by the Taijo system (copy catch), which must not exceed 15% only (the journal will notify you of the results through 2 channels, namely through the system and via email (there will be no charge Additional expenses other than those announced here in every case) Krungthai Bank ชื่อบัญชี รายได้อื่นๆ มรม. (เลขที่บัญชี 476-0-42088-6)</li> <li>Article submitter or author Journal regulations must be strictly followed. Especially if any article It has not been considered by experts (Peer Review) and the article has not been edited according to their suggestions. </li> </ol> <p><strong>Research Ethics</strong></p> <p><strong style="font-size: 0.875rem;"> 1.Editorial Ethics</strong></p> <p> 1.1 Editorial Policies and Guidelines The Editor shall establish clear policies, objectives, submission guidelines, and all relevant details of the journal to ensure that authors can comply accurately with the prescribed rules and regulations.</p> <p> 1.2 Preliminary Manuscript Screening The Editor shall conduct an initial assessment of submitted manuscripts. Each manuscript must undergo a plagiarism detection process using the ThaiJO (CopyCatch) system, with a similarity index not exceeding 15%. Manuscripts will then be evaluated based on content quality, scope, structure, accuracy of information, and completeness in accordance with the journal’s formatting requirements prior to proceeding to subsequent review processes. The Editor shall also conduct an initial screening for content that constitutes severe defamation or serious disparagement of individuals, organizations, or fundamental social institutions.</p> <p> 1.3 Selection of Peer Reviewers and Review Process The Editor and the Editorial Board shall appoint and select qualified peer reviewers who possess expertise directly relevant to the manuscript’s field or have appropriate related experience capable of providing scholarly and critical evaluations. Reviewers must not be affiliated with the same institution as the author(s). The journal employs a double-blind peer review process, in which the identities of authors, co-authors, and reviewers are kept strictly confidential and are not disclosed to one another, in order to prevent bias and avoid potential conflicts of interest.</p> <p> 1.4 Conflict of Interest and Editorial Neutrality Members of the Editorial Board must have no conflicts of interest with authors, reviewers, or any other parties involved in the manuscript evaluation process, in any form. In cases where a conflict of interest exists, the Editor shall recuse themselves from handling the manuscript and assign another member of the Editorial Board to take responsibility. Editors must remain impartial, unbiased, and free from any personal or professional interests.</p> <p> 1.5 Editorial Responsibilities The Editor’s primary responsibilities include soliciting manuscripts, communicating and negotiating with authors, and reviewing and refining manuscripts to ensure accuracy, completeness, and academic quality prior to public dissemination and publication.</p> <p> 1.6 Final Editorial Authority and Ethical Enforcement The Editor has the authority to make final and binding decisions in all matters related to manuscript handling and publication.</p> <p> 1) Manuscript Withdrawal and Claims for Damages: In cases where an author requests to withdraw a manuscript, the Editor reserves the right to claim compensation for any damages incurred as a result of the author’s actions. This applies particularly in situations where research misconduct or violations of research ethics are identified, or where an author requests withdrawal or cancellation of publication in order to submit the manuscript for publication in another academic journal or to present it at another academic conference, after the manuscript has already undergone peer review and reviewer honoraria have been paid.</p> <p> 2) Detection of Similarity During the Review Process: If similarity to other published works is identified during the manuscript evaluation process, the Editor shall suspend the review and request a formal explanation from the author. If the explanation is deemed unreasonable or insufficient, the manuscript shall be rejected for publication.</p> <p> 3) Detection of Similarity After Publication: If similarity or plagiarism is discovered after the article has been published, the Editor shall retract the article from the journal and immediately publish an official retraction notice stating that the article has been withdrawn from the journal.</p> <p> 4) Plagiarism, Duplicate Publication, and Substantial Overlap: In cases where plagiarism, duplicate publication, or substantial overlap with other works is identified (e.g., verbatim copying of entire paragraphs), the manuscript shall be rejected immediately. If minor similarity is detected, the Editor shall notify the author to revise the manuscript accordingly prior to proceeding with the review process.</p> <p> 5) Resolution of Operational and Procedural Issues: In the event of any problems arising from the journal’s operations or editorial procedures, the Editor shall be responsible for reviewing and adjudicating the matter. The Editor’s decision shall be final in all cases.</p> <p><strong> </strong></p> <ol start="2"> <li><strong> Reviewer Ethics</strong></li> </ol> <p> 2.1 Scholarly Recommendations Reviewers are expected to identify and recommend relevant and significant scholarly works that are closely related to the manuscript under review, particularly in cases where such works have not been appropriately cited by the author.</p> <p> 2.2 Conflict of Interest Reviewers must have no conflicts of interest with the author(s), such as prior collaboration, personal relationships, or any other circumstances that could compromise their ability to provide independent, objective, and unbiased evaluations. If a reviewer has, or becomes aware of, any potential conflict of interest, they must immediately inform the Editor and decline the review assignment.</p> <p> 2.3 Confidentiality Reviewers must treat all manuscripts received for review as confidential documents. They shall not disclose any part or all of the manuscript, or any information contained therein, to individuals who are not directly involved in the journal’s editorial process throughout the entire review period.</p> <p> 2.4 Reporting of Similarity or Plagiarism Reviewers must notify the Editor if they identify any part of the manuscript that shows clear evidence of similarity, overlap, or plagiarism with previously published works.</p> <p> 2.5 Objectivity and Professional Judgment Reviewers shall evaluate manuscripts only within their areas of expertise, considering the significance, originality, and scholarly contribution of the content to the relevant field. Evaluations must be based on academic merit, analytical rigor, and evidence-based judgment, and must not rely on personal opinions that lack scholarly justification.</p> <p> </p> <ol start="3"> <li><strong> Author Ethics</strong></li> </ol> <p> 3.1 Compliance with Journal Policies Authors must carefully study and fully understand the journal’s regulations, procedures, processes, submission requirements, and guidelines prior to manuscript submission.</p> <p> 3.2 Manuscript Preparation and Format Authors must thoroughly review and ensure that their manuscripts comply with the journal’s prescribed structure, format, and required components before submission.</p> <p> 3.3 Online Submission Authors must submit manuscripts exclusively through the journal’s online submission system.</p> <p> 3.4 Originality and Ethical Conduct Authors must adhere to ethical standards and must not submit manuscripts or works authored by others, in whole or in part, without proper authorization or acknowledgment, for the purpose of publication.</p> <p> 3.5 Prohibition of Redundant Publication Authors must not submit manuscripts or works that have already been published elsewhere for duplicate or redundant publication in the journal.</p> <p> </p> <p><strong> Editor</strong></p> <p><strong>Assoc. Prof. Dr. Warit Rasri</strong></p> <p> </p>มหาวิทยาลัยราชภัฏมหาสารคามen-USJournal of Social Science for Local Development Rajabhat Maha Sarakham University3057-0123Participatory Guidelines for Developing Ban Lao Chan Community toward a Sustainable Zero-Waste Community
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/288445
<p>This research consists purposes were 1. to Study the current conditions, problems and needs of solid waste management of the Ban Lao Chan community 2. to Study the participation of the public, community leaders and related agencies in the management of the community's solid waste and 3. to Propose guidelines for community development to become a sustainable, waste-free community. This study is a qualitative research. The research instrument was a semi-structured interview form, administered to 40 target participants selected through purposive sampling. The data collected from the semi-structured interviews were then analyzed using content analysis. The results of the research showed that 1) The current situation of the community still lacks the same standard waste separation system. Most people still have the habit of throwing garbage together without categorization. There is a lack of knowledge and understanding about proper waste management and the need for training to educate. 2) Public participation is still in the form of participating in activities according to opportunities. Meanwhile, community leaders and public health volunteers play an important role in driving and providing advice. Local government organizations should promote continuous participation mechanisms and 3) the development approach to a sustainable waste-free community consists of 4 main steps (1) building knowledge and awareness on waste management (2) separating waste at the household level according to the 3Rs (Reduce, Reuse, Recycle) (3) reusing waste and creating added value and (4) continuous monitoring, evaluation and development.</p>Piyaluk Potiwan
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-102026-10-101044660Problems in Prescribing Limitation Periods for Fines in Economic Crime Cases
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/288585
<p>This research consists purposes were 1. to study the problem of prescription periods for fines in economic crime cases 2. to study the concepts, theories and legal principles related to prescription periods for fines in economic crime cases 3. to study and comparatively analyze prescription periods for fines in economic crime cases under Thai law and foreign law and 4. to propose legal solutions concerning prescription periods for fines in economic crime cases. This study is a qualitative research employing the documentary research method. Data were drawn from sources such as the provisions of Thai and foreign laws, court judgments, legal textbooks and relevant academic articles. The information obtained from these documents was then compiled and analyzed using content analysis. The findings reveal that 1) the concept of fines has developed alongside the principle of proportionality and the theory of criminal deterrence, particularly the ideas of Beccaria, Bentham, von Hirsch and Becker, which emphasize that effective punishment must be certain, proportionate and reflective of the offender's expected cost however, Section 95(5) of the Criminal Code imposes a uniform one-year prescription period on all fine-only offenses regardless of severity. 2) A comparison with the Federal Republic of Germany, the French Republic and the United States shows that all three countries determine prescription periods in accordance with the severity of fines and the concealed nature of the offense, whereas Thailand has no such legal measure. 3) Thailand's key problems consist of three issues, namely the problem of prescription periods for fines in economic crime cases, the problem of imbalance between prescription periods and fine levels and the structural problem of law enforcement agencies and 4) The researcher proposes enacting specific prescription periods within each statute in proportion to the severity of the offense, expanding the investigative authority of the Securities and Exchange Commission over criminal cases and enacting effective asset-freezing and whistleblower-protection measures, in order to elevate Thailand's enforcement of economic crime law to international standards.</p>Tamolwan Sittikorn
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-102026-10-101043445Development of a Creative Tourism Model Based on Ethnic Identity in the Thai–Cambodian Border Area Surin Province
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/286497
<p>This research consists purposes were 1. to examine the potential and identity of the ethnic cultural capital of Thai–Cambodian border communities in Surin Province as a foundation for creative tourism development and 2. to develop an ethnic identity-based creative tourism model that generates economic value and strengthens the Thai–Cambodian border communities in Surin Province. This study employed a qualitative participatory action research design. The research instrument was an in-depth interview guide and the target group consisted of 30 participants selected through purposive sampling. Data collected from in-depth interviews, focus group discussions, participant observation, and relevant documents were analyzed using content analysis. The findings revealed that 1) the community possesses strong ethnic cultural capital, comprising beliefs and religious sites, the <em>Heet Sip Song</em> (twelve-month traditional customs), local wisdom, handicrafts, and folk music, which reflect the identities of the Lao, Kui and Khmer ethnic groups and can serve as a foundation for developing a creative economy and 2) the ethnic identity-based creative tourism model consists of three main components (1) inputs, namely ethnic cultural capital (2) processes, namely mechanisms for creating creative value through storytelling, tourism route development, and participatory management and (3) outcomes, namely income generation, occupational creation and community empowerment. These components are systemically interrelated. The findings indicate that the ethnic identity-based creative tourism model can serve as a key mechanism for linking cultural capital with the economic system and has the potential to elevate the border community economy toward sustainability.</p>Praphaporn Boonplod
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-132026-10-13104107117Aggravating Circumstances in Offenses Against Life and Body Based on Discrimination on the Grounds of Gender Diversity
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/288613
<p>This research consists purposes were 1. to study the conditions, problems, and severity of crimes with special motives due to discrimination based on sexual diversity in offenses relating to life and body 2. to study criminological concepts and theories regarding motives arising from discrimination based on sexual diversity 3. to study and comparatively analyze the limitations of the provisions of the Penal Code regarding the punishment of offenders with special motives driven by discrimination based on gender diversity in offenses relating to life and bodily harm under Thai and foreign laws and 4. to propose guidelines for amending the Penal Code to prescribe aggravating circumstances for offenses relating to life and body caused by special motives due to discrimination based on sexual diversity. This is a qualitative study employing documentary research and comparative legal research as its principal methods. Then, analyze the data collected from the relevant documents using content analysis. The results of the research revealed that 1) the study of conditions, problems and severity indicates that crimes with special motives based on sexual diversity in offenses relating to life and body are increasingly severe and profoundly impact victims and society 2) the study of criminological concepts and theories regarding motives arising from discrimination based on sexual diversity found that wrongful acts committed with such motives aim to destroy identity and human dignity, presenting a severity distinct from general crimes 3) the analysis of limitations in the provisions of the Penal Code found that current laws cannot effectively address these issues because they focus solely on the consequences of offenses while neglecting underlying motives and 4) the researcher proposes guidelines for amending the Penal Code by prescribing that the commission of an offense by reason of discrimination based on sexual diversity shall be an aggravating circumstance in offenses relating to life and body, thereby ensuring that penalties are proportional to the severity of criminal intent.</p>Hassaya Kliangkham
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-112026-10-111046171The Influence of Professional Accounting Competencies and Work Environment on Job Performance of Accounting Personnel in Private Hospitals Bangkok
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/288128
<p>This research consists purposes were 1. to examine the levels of professional accounting competency, work environment and job performance among accounting personnel in private hospitals in Bangkok 2. to investigate the influence of professional accounting competency on the job performance of accounting personnel in private hospitals in Bangkok and 3. to investigate the influence of the work environment on the job performance of accounting personnel in private hospitals in Bangkok. This research employed a quantitative research design. The sample consisted of 237 accounting personnel working in private hospitals in Bangkok, selected using Taro Yamane's formula at a 95% confidence level. Data were collected using a structured questionnaire and analyzed using percentage, mean, standard deviation and multiple regression analysis. The findings revealed that 1) the overall levels of professional accounting competencies, work environment and job performance of accounting personnel were at a high level. (x̄ =4.41, S.D.=0.43) 2) Professional accounting competencies exerted a positive and statistically significant influence on job performance at the .05 level. Among the competency dimensions, professional accounting skills demonstrated the strongest predictive effect (β = 0.270), followed by the control environment competency (β = 0.148). These variables jointly explained 22.2% of the variance in job performance regarding accuracy and completeness (Adjusted R² = 0.222) and 3) Work environment also had a positive and statistically significant influence on job performance at the .05 level. Among the work environment dimensions, managerial support exhibited the strongest predictive effect (β = 0.396), followed by job security and career advancement (β = 0.256). Collectively, these variables explained 32.7% of the variance in overall job performance (Adjusted R² = 0.327).</p>Siriluk Somthaisong
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-112026-10-111047289The Development of Science Learning Activity Package on Force and Motion using the SSCS Model to Promote Problem Solving Skills for Secondary 2 Students
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/288703
<p>This research consists purposes were 1. to determine the effectiveness of a science learning activity package on force and motion using the SSCS model on the 80/80 criterion 2. to compare students' problem-solving skills before and after the intervention and 3. to study students' attitudes towards science topics related to force and motion using the SSCS learning management model. This experimental quantitative research employed the following research instruments: six sets of learning activities six SSCS (Search, Solve, Create and Share) lesson plans, which were evaluated as being of the highest appropriate quality a problem-solving skills test with a mean IOC of 0.73, item difficulty indices ranging from 0.58 to 0.80, discrimination indices ranging from 0.30 to 0.47 and a reliability coefficient of 0.81 and a 5-point rating scale attitude toward science questionnaire with discrimination indices ranging from 0.35 to 0.78 and a reliability coefficient of 0.83. The sample consisted of 30 eighth-grade students (Matthayom 2) in the second semester of the 2024 academic year (B.E. 2567) at Wat Warundittharam School, Trat Province, selected through purposive sampling. The data collected were analyzed using descriptive statistics, including percentage, mean, and standard deviation, as well as the t-test and effect size analysis. The research results showed that 1) The science learning activity set on force and motion, using the SSCS learning model to promote problem-solving skills for 2nd-year secondary school students, was effective with a score of 81.72/80.89, which exceeded the set criterion of 80/80. 2) Students who learned using the learning activity set showed a statistically significant improvement in problem-solving skills after the intervention compared to before, at the .01 level. This is consistent with the hypothesis, with an effect size (Cohen’s d) of 2.20, indicating that this learning management had a very high impact on the development of students' problem-solving skills and 3) Students who learned using the SSCS learning activity package on the topic of force and motion had a high level of attitude towards science (x̅= 4.29, S.D. = 0.12)</p>Srisuda Jairak
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-102026-10-101042033Music for the Pham Raising Ceremony Ban Nong Hian Khok Sri Suphan District Sakon Nakhon Province
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/288157
<p>This research consists purposes were 1. to study the history and background of the Liang Pham ritual at Ban Nong Hian, Khok Si Suphan District Sakon Nakhon Province and 2. to study the musical elements of the Liang Pham ritual at Ban Nong Hian, Khok Si Suphan District Sakon Nakhon Province. This was a qualitative study. The research instruments consisted of a preliminary survey form, a participant observation form and an interview form. The target group comprised 8 participants selected through purposive sampling. Data collected from documents and the research instruments were analyzed using content analysis. The findings revealed that 1) the Liang Pham ritual is an important ceremonial practice that reflects the beliefs, way of life and cultural identity of the Ban Nong Hian community. As an inherited cultural heritage passed down from ancestors, the ritual clearly represents the historical roots and collective memory of the community. The ritual comprises several significant stages, including preparation, ritual performance, spirit possession and traditional recreational activities unique to the community. The ceremony is conducted continuously over a period of two days and one night and 2) Regarding the musical components, the musical ensemble used in the ritual is known as an “Applied Folk Music Ensemble” which combines various types of musical instruments while preserving the traditional melodies and musical identity of the community. The musical repertoire performed during the ritual consists of two principal styles: Phu Thai Lai Yai (Major Phu Thai Melody) and Phu Thai Lai Noi (Minor Phu Thai Melody). Musical performance is divided into two main phases. The first phase accompanies the spirit-possession ceremony and primarily features the khaen and the acoustic phin. The second phase accompanies ritual dances and entertainment offerings, during which the full ensemble performs. Furthermore, the study found that the musical ensemble has evolved from the past to the present through the incorporation of additional instruments and contemporary performance practices. These adaptations have enhanced audience engagement and responded to changing social contexts. Nevertheless, such developments have not diminished the traditional cultural foundations of the music. Instead, they represent an effort to preserve, revitalize and transmit the community’s musical heritage to younger generations. This adaptation has become a distinctive characteristic of the applied folk music ensemble used in the Liang Pham ritual of Ban Nong Hian Community.</p>Natthawat Jantawong
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-052026-10-05104119Innovative Leadership of School Administrators Affecting High-Performance Organizations in Schools under Yasothon Primary Educational Service Area Office 1
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/288380
<p>This research consists purposes were 1. to study the innovative leadership of school administrators 2. to investigate the high-performance organization characteristics of schools 3. to examine the relationship between innovative leadership of school administrators and high-performance organizations in schools and 4. to identify the aspects of innovative leadership that affect high-performance organizations in schools under Yasothon Primary Educational Service Area Office 1. Questionnaires are the research instrument used in this quantitative investigation. 302 teachers and school administrators from Yasothon Primary Educational Service Area Office 1 made up the sample group. Stratified random sampling was used to determine the sample size proportionately to the size of the school. Descriptive statistics, such as percentages, means, standard deviations and comparisons using t-tests and F-tests, were used to examine the data gathered from the questionnaires. The research findings revealed the following 1) The level of innovative leadership among administrators under the Yasothon Primary Educational Service Area Office 1 was as follows 1.1) participation and teamwork (x̄ = 4.06, S.D. = 0.46) 1.2) risk management (x̄ = 3.93, S.D. = 0.45) 1.3) transformational vision (x̄ = 3.86, S.D. = 0.55) and 1.4) innovative creative thinking, with an overall level of high (x̄ = 3.79, S.D. = 0.48). 2) The level of high-performance organization of schools under the Yasothon Primary Educational Service Area Office 1 was as follows 2.1) operational results (x̄ = 4.10, S.D. = 0.48) 2.2) workforce focus (x̄ = 4.01, S.D. = 0.48) 2.3) operations focus (x̄ = 4.00, S.D. = 0.52) and 2.4) stakeholder focus, with an overall level of high (x̄ = 3.85, S.D. = 0.50). 3) Regarding the relationship between school administrators’ innovative leadership and the schools’ high-performance organization, when each dimension of innovative leadership was examined against high-performance organization, three dimensions showed a very high correlation: participation and teamwork (<strong>r</strong><em><sub>xy</sub> </em>= 0.91), innovative creative thinking (<strong>r</strong><em><sub>xy</sub> </em>= 0.83) and risk management (<strong>r</strong><em><sub>xy</sub></em> = 0.82). Transformational vision showed a high correlation (<strong>r</strong><em><sub>xy</sub></em> = 0.67). All correlations were statistically significant at the .01 level and 4) Regarding the effects of school administrators’ innovative leadership on the high-performance organization of schools under the Yasothon Primary Educational Service Area Office 1, stepwise multiple regression analysis yielded multiple correlation coefficients for all four innovative leadership variables. Participation and teamwork (X<sub>4</sub>)was a statistically significant predictor of high-performance organization at the .01 level, with a predictive power of 83.60%. When innovative creative thinking (X<sub>2</sub>) was added, the predictive power increased to 88.60%, an increase of 5.00%. When transformational vision (X<sub>1</sub>) was added, it increased to 94.00%, an increase of 5.40%. When risk management (X<sub>3</sub>) was added, it increased to 95.00%, an increase of 1.00%. The four predictors together predicted the outcome in accordance with the hypothesis.</p>Natnicha Choorat
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-142026-10-14104118130Accounting Knowledge and Internal Controls Affecting the Efficiency of Financial and Accounting Operations in the Department of Land Transport
https://so02.tci-thaijo.org/index.php/soc-rmu/article/view/288421
<p>This research consists purposes were 1. to analyze the effect of accounting knowledge on the performance efficiency of financial and accounting operations and 2. to analyze the effect of internal control on the performance efficiency of financial and accounting operations. This study employed a quantitative research design. The research instrument was a structured questionnaire. The sample consisted of 217 civil servants and revolving fund employees of the Road Safety Fund, Department of Land Transport, who held positions as Finance and Accounting Academics and Finance and Accounting Officers. The sample was selected from a total population of 396 personnel using Taro Yamane's (1973) sample size determination formula with a 5% margin of error. The data collected through the questionnaires were analyzed using descriptive statistics, including percentage, mean and standard deviation. In addition, independent-samples t-test and one-way analysis of variance (ANOVA) were employed to compare differences among groups. The research findings revealed that 1) Accounting knowledge significantly influenced the performance efficiency of financial and accounting operations. Specifically, the accounting knowledge dimension had a positive effect on timeliness, work quality, and cost efficiency and cost-effectiveness at the 0.01 level of statistical significance. The information technology dimension positively affected timeliness, compliance with relevant regulations and legal requirements and cost efficiency and cost-effectiveness at the 0.05 level of statistical significance. Furthermore, the ethics dimension exerted a positive influence on compliance with relevant regulations and legal requirements, timeliness, work quality and cost efficiency and cost-effectiveness at the 0.01 level of statistical significance and 2) Internal control was also found to have a significant positive effect on the performance efficiency of financial and accounting operations. The control environment dimension positively influenced compliance with relevant regulations and legal requirements at the 0.01 level of statistical significance and timeliness at the 0.05 level of statistical significance. The risk assessment dimension had a positive effect on compliance with relevant regulations and legal requirements at the 0.01 level of statistical significance. The control activities dimension positively influenced work quality at the 0.01 level of statistical significance and cost efficiency and cost-effectiveness at the 0.05 level of statistical significance. In addition, the information and communication dimension demonstrated a positive effect on compliance with relevant regulations and legal requirements, timeliness, work quality and cost efficiency and cost-effectiveness, all at the 0.01 level of statistical significance. Finally, the monitoring and evaluation dimension positively affected compliance with relevant regulations and legal requirements, work quality and cost efficiency and cost-effectiveness at the 0.01 level of statistical significance.</p>Worawut Supwilai
Copyright (c) 2026 Journal of Social Science for Local Development Rajabhat Maha Sarakham University
2026-10-132026-10-1310490106