Journal of Social Science Panyapat

Digital Competency Development and Work Performance Efficiency

2025-09-06T19:14:20+07:00

This academic article aims to present the concept of digital competency development and work performance efficiency. In the digital era, where technology plays an integral role in daily life and the workplace, people are crucial for driving organizations forward and ensuring continuous development. To gain a competitive advantage and adapt to the changing landscape of the digital age, it is essential for all organizations, both public and private, to develop high-quality human resources. Developing digital competencies enhances employees' ability to leverage digital technology fully, which directly impacts work performance efficiency. The key development strategies are threefold: Education, which builds a deeper theoretical understanding; Training, which enhances specific practical skills required for the job; and Development, which emphasizes learning through on-the-job experience for sustainable change. These developments in digital competency affect work performance in four key areas: work quality, work quantity, time taken to complete tasks, and cost and resource utilization. A summary of the article has been translated into a conceptual diagram that links education, training, and development with the four dimensions of work efficiency. This diagram serves as a guideline for designing personnel development activities in both the public and private sectors.

Succession Planning for Organizational Success: Conceptual Framework and Practical Guidelines

2025-09-06T19:14:43+07:00

This academic article aims to study succession planning approaches, which are crucial for organizational development and success. The results indicate that succession planning helps reduce organizational problems and ensures continuity in personnel operations within the organization. Additionally, it promotes the potential and development of individuals within the organization, enabling the organization to cultivate leaders who are suitable for its specific needs. There should be a process for selecting talented individuals within the organization to participate in succession planning, and the organization should manage its talent appropriately. Furthermore, when selecting personnel for succession, organizations should clearly define the goals of succession planning within their organizational plans, as well as outline the pathways for positions and the qualifications required by the organization. Afterward, the potential of individuals should be assessed, and those selected should be developed in preparation for their future positions. Subsequently, performance should be monitored, and the results evaluated. An effective succession planning process requires cooperation from personnel across all departments within the organization, utilizing various development formats such as training, a focus on learning, coaching and mentoring, assigning challenging tasks that promote learning, considering 360-degree feedback for self-development, online learning, and appropriate evaluation. These efforts transform succession planning into an important tool with a significant impact on the organization. However, succession planning may face challenges due to operational conflicts, patronage systems within the organization, and a lack of diverse knowledge.

Criminology Based on Buddhism Approach

2025-09-08T20:07:33+07:00

This article aims to analyze the concepts of wrongdoing and punishment in the Vinaya through the lens of criminological theory. The study found that Buddhist criminology serves as a social control system for the monastic community, encompassing elements such as crime prevention through the establishment of precepts to instill shame and fear of sin (hiri-ottappa), the justice process through the investigation and adjudication of offenses, and the treatment of offenders through penalties called offenses (pātimokkha), which are categorized into three levels: serious offenses (parajika), which are irreversible and result in expulsion from the monkhood; medium offenses (sanghādisesa), which can be remedied through probation; and minor offenses (dukkaṭa), which can be corrected through confession. A key finding is that the Vinaya is not merely a system of punishment but a preventive and rehabilitative mechanism aimed at preserving the purity of the monastic community and providing opportunities for offenders to reform, reflecting deep criminological principles within Buddhism.

Capabilities of Artificial Intelligence and Human Resource Competencies Influencing Operational Efficiency Development in the Automotive Industry Eastern Economic Corridor of Thailand

2025-07-02T19:17:46+07:00

The purposes of this study were (1) to develop the causal model of enhancing operational efficiency influenced by artificial intelligence capabilities and human resources competencies, and examine model validity with the empirical data, and (2) to analyzes the direct effects of artificial intelligence capabilities and human resource competencies on operational efficiency development in the automotive industry in the eastern economic corridor of Thailand, and examine model validity with the empirical data. The tool used in this study was a questionnaire with 5-point rating scale. Participants were 400 employees working in the automotive industry eastern economic corridor of Thailand using stratified and simple random sampling. Data were analyzed by confirmatory factor analysis and structural equation modeling. The research findings indicate a structural fit between the model and the empirical data, with the following indices: x2/df = 2.236, RMSEA = 0.056, CFI = 0.987, GFI = 0.962, NFI = 0.977, TLI = 0.987, and RMR = 0.014. Moreover, the direct influences of artificial intelligence capabilities and human resource competencies on operational efficiency development were found to be 0.33 and 0.46, respectively, with the following indices: x2/df = 2.086, RMSEA = 0.052, CFI = 0.988, GFI = 0.960, NFI = 0.988, TLI = 0.982, and RMR = 0.010. The implementation suggestion is that Capabilities of Artificial Intelligence should focus on autonomous decision-making analytics and prediction, learning and adaptation, fast processing, and big data processing. In terms of human resource competency, it should focus on digital and technology, technical, innovation and adaptability, managerial and leadership, and work ethics and discipline to make operations more efficient.

The Mediating Role of ESG Management in the Relationships Between Team-Oriented Leadership, Employee Engagement, and Organizational Sustainability

2025-06-02T21:32:46+07:00

This study examines the impact of team-oriented leadership and employee engagement on organizational sustainability, with a particular focus on the mediating role of Environmental, Social, and Governance (ESG) management. As organizations face increasing pressure to integrate sustainability into their core strategies, effective leadership and employee commitment are essential for achieving long-term resilience and responsible business practices. By analyzing data from the Corporate Business Development (CBD) unit of Central Group, this research explores how leadership styles and employee engagement contribute to sustainable outcomes. Utilizing SPSS for statistical analysis, the study finds that both team-oriented leadership and employee engagement significantly influence organizational sustainability. Moreover, ESG management acts as a partial mediator, reinforcing its role in strengthening the connection between leadership, engagement, and sustainability performance. These findings highlight the importance of adopting collaborative leadership approaches, fostering employee commitment, and embedding ESG principles into organizational frameworks. By providing insights into the interplay of these factors, this research recommends that organizations should strategically exhibit as well as foster the team-oriented leadership practices, actively engage employees, and integrate robust ESG management frameworks to drive long-term sustainability of their firms. By embedding these approaches, companies can strengthen resilience, build stakeholder trust, and secure a competitive edge in a rapidly evolving business environment.

The Relationship Between School Administrators Transformational Leadership and Teachers Motivation for Classroom Research Under the Phichit Primary Educational Service Area Office 1

2025-04-22T13:16:00+07:00

This research article aims to (1) examine the level of transformational leadership among school administrators, (2) assess the motivation levels of teachers in conducting classroom research, and (3) investigate the relationship between the transformational leadership of school administrators and the motivation of teachers in conducting classroom research. This study employs a quantitative research methodology, with a sample comprising 291 participants from the Phichit Primary Educational Service Area Office 1, including 18 school administrators and 273 teachers. The sample size was determined using Krejcie and Morgan's table, under the supervision of the Phichit Primary Educational Service Area Office 1, and participants were selected through stratified random sampling proportional to the number of teachers in each district. Data collection was conducted using a questionnaire assessing the relationship between the transformational leadership of school administrators and teachers' motivation for classroom research. Statistical analyses included mean, standard deviation, and Spearman's correlation coefficient. The findings revealed that (1) the overall level of transformational leadership among school administrators was high, (2) the overall motivation level of teachers in conducting classroom research was also high, and (3) there was a significant positive correlation between the transformational leadership of school administrators and the motivation of teachers in conducting classroom research.

Competitiveness and Factors Affecting Thai Rice Exports during 2007–2023: An Analysis using the Diamond Model Framework

2025-07-04T16:33:05+07:00

This article aimed to (1) examine Thailand’s competitiveness in rice exports by comparing it with Vietnam, and (2) analyze the factors affecting the volume of Thai rice exports to the global market and China. This study employs a mixed-methods approach. The analysis of export competitiveness is based on Porter’s Diamond Model framework, while the factors influencing Thai rice export volumes are assessed using a multiple linear regression model via the Prais-Winsten AR(1) technique, with secondary quarterly time series data from Q1 2007 to Q4 2023. The study examines Thailand’s competitiveness in rice exports by comparing it with Vietnam. The findings indicate that Thailand holds competitive advantages in financial costs, transportation and logistics infrastructure, and rice production technology. Thailand also successfully leveraged the suspension of India’s rice exports to expand its market share. On the other hand, Vietnam has advantages in labor both in terms of quantity and lower costs higher productivity per unit area, advances in rice breeding, and a proactive government role in negotiating free trade agreements (FTAs). In addition, the study also investigates factors influencing the volume of Thai rice exports to the global market and to China. The results show that Thailand’s rice production index has a positive effect on the volume of rice exports to both the global market and China. Moreover, global gross domestic product (GDP) positively affects Thailand’s rice export volume to the global market. These findings highlight the importance of improving production efficiency as a key strategy to enhance Thailand’s rice export competitiveness.

Effects of Sandwich Generation and Financial Literacy on Over-Indebtedness of Government Officers in Office of the Permanent Secretary, Ministry of Commerce

2025-07-04T16:33:27+07:00

This study aims to examine the behaviors and factors influencing over-indebtedness among civil servants under the Office of the Permanent Secretary, Ministry of Commerce. Primary data were collected through 313 questionnaires and analyzed using descriptive statistics and inferential statistics through a Logit Model to explore the relationships between demographic, economic, environmental factors, and financial literacy in relation to over-indebtedness. The results revealed that statistically significant positive factors contributing to over-indebtedness include being part of the sandwich generation (i.e., individuals financially responsible for supporting at least two generations of family members), homeownership, and car ownership. On the other hand, statistically significant negative factors include average monthly expenses, workplace location, financial literacy, and financial behavior. Therefore, relevant agencies should implement targeted support measures, especially for individuals in the sandwich generation, such as financial assistance, tax relief, and financial literacy promotion. Additionally, establishing internal financial advisory services is also recommended to enhance financial discipline, reduce the risk of over-indebtedness, and sustainably strengthen the economic stability of public sector personnel.

Factors Affecting Customers' Decision to Choose between Government Housing Bank and Government Saving Bank for a Home Loan in Bangkok Metropolitan Region

2025-07-04T16:33:49+07:00

This study aimed to (1) study and compare the behavior in choosing housing loan services, (2) examine the relationship between demographic and the banks selected for housing loan services, and (3) study and compare the differences in the level of satisfaction with the marketing mix (7Ps) in choosing housing loan services between the Government Housing Bank (GHB) and the Government Savings Bank (GSB) in Bangkok Metropolitan Region. A total of 400 samples were collected through questionnaires. The data were analyzed using descriptive statistics, inferential statistics, Chi-Square, and t-test. The results revealed that there were differences in the demographic characteristics of customers using housing loan services from the two banks. Most GHB customers were state enterprise employees, while most GSB customers were private company employees. The majority of GHB customers took less than one month to decide on using housing loan services, whereas most GSB customers took between one to three months. Additionally, most GHB customers repaid their loan installments through payroll deductions by their organizations, while most GSB customers made payments through the bank's mobile application. The relationship between demographic factors and the choice of bank for housing loan services revealed that occupation was significantly related to the choice of bank at the 0.05 level of significance. The study on differences in satisfaction levels with the marketing mix found that customers of each bank had significantly different satisfaction levels in terms of product, price, and process at the 0.05 significance level. When comparing satisfaction across all seven factors of the marketing mix, GHB had higher average satisfaction scores than GSB in every factors.

Factors Affecting The Values of Thailand’s Gems and Jewelry Export

2025-07-02T19:47:26+07:00

The objective of this research article is to (1) investigate the factors affecting the export value of gemstones and jewelry from Thailand, and (2) develop a suitable multiple regression model for forecasting the export value of gemstones and jewelry from Thailand. The study utilizes secondary data on a quarterly basis from the first quarter of 2005 to the fourth quarter of 2024, comprising a total of 80 observations. This includes the export value of gemstones and jewelry, the exchange rate of the Thai baht to the US dollar, the export price index, diesel prices, interest rates, Industrial Export Value, inflation rates, and average wages categorized by occupation. The statistical method employed is multiple regression analysis using a stepwise regression approach. The findings indicate that (1) the export price index, interest rates, and Industrial Export Value significantly impact the export value of gemstones and jewelry from Thailand, and (2) the suitable model for forecasting the export value of gemstones and jewelry is ln(EXP) = 10.003(EPI) + 0.009(IR) - 0.0045(IEV) Explained the variability in the values of Thailand’s gems and jewelry export around 61.40 percent. the export price index and Industrial Export Value affected The Values of Thailand’s Gems and Jewelry Export with the same relationship. While interest rates affected The Values of Thailand’s Gems and Jewelry Export with opposite direction.

Consumer behavior and marketing mix affecting purchasing decisions of members of the Muang Laplae Agricultural Cooperative Store, Ltd., Uttaradit Province

2025-07-28T22:56:09+07:00

This article aims to study (1) the purchasing behavior of cooperative members; (2) examine the significance of marketing mix factors and purchasing decisions; and (3) investigate consumer behavior and marketing mix elements that affect purchasing decisions among members of the Muang Laplae Agricultural Cooperative Store, Ltd. A simple random sampling method was used to select a sample of 382 participants. Data were collected through questionnaires, and the data were analyzed using frequency, percentage, mean, standard deviation, and multiple regression analysis. The result of the study found that most purchasers were ordinary members who primarily bought fertilizers. The main reason for purchasing was the dividend refund. Members made purchase decisions on their own, typically between 08:01 AM and 12:00 PM. The most frequently visited branch was Phai Lom, with purchases made 2–4 times per month. Respondents rated the overall importance of the marketing mix at a high level, with the highest rating given to distribution channels, followed by product, price, and promotion, respectively. The overall rating of purchase decision-making was also high, with decision-making rated the highest, followed by need recognition, evaluation of alternatives and post-purchase behavior. The analysis results found that consumer behavior that influences the decision to purchase products is the purchaser and the branch visited. Multiple regression analysis at the .05 significance level showed that the marketing mix significantly affected purchasing decisions and could jointly predict 80.5% of the purchasing decision behavior of cooperative members. The most influential variable is marketing promotion. Therefore, management should organize sales promotion activities, adjust promotions to be more interesting, organize product discount promotions according to the festival, and emphasize public relations to inform members thoroughly through online media, Line groups, or Facebook Fanpages.

Attributes of outsourcing companies providing housekeeping services for five-star international hotel chains in Bangkok

2025-07-04T17:23:52+07:00

This research aimed to study (1) the attributes in selecting housekeeping outsourcing companies in five-star international hotel chains in Bangkok, and (2) the limitations in selecting housekeeping outsourcing companies in five-star international hotel chains in Bangkok. This research employed a phenomenological approach and conducted in-depth interviews with 12 Executive Housekeepers from various international chain hotels. The findings revealed two key areas of effective outsourcing companies 1) Attributes of outsourcing companies include (1) Cost, emphasizing long-term value and the reduction of indirect labor costs. (2) Flexibility, focusing on the ability to adjust staffing levels according to occupancy rates and respond promptly to operational disruptions. (3) Reliability and reputation, assessed through prior experience with five-star hotels, certification standards, and consistent quality control systems. 2) Key limitations identified include the lack of prior experience among outsourced staff in luxury hotel environments and inadequate English language proficiency among foreign workers, which negatively impact communication and overall service quality. The findings offer practical implications for hotel managers in establishing selection criteria and enhancing outsourced workforce development in alignment with international hotel standards.

A Comparative Study of Future Thinking and Learning Achievement Among Grade 7 Students Using Phenomenon–Based Learning with Infographics

2025-06-19T16:45:05+07:00

This research article aimed to compare the future thinking abilities and academic achievement of Grade 7 students before and after participating in phenomenon-based learning integrated with infographics and to examine their satisfaction with this learning approach. The study employed a pre-experimental design using a one-group pretest-posttest design. The data collection instruments included: (1) lesson plans using phenomenon-based learning with infographics related to civic education, comprising six lesson plans totaling eight hours; (2) a future thinking ability test in the form of open-ended questions (5 items); (3) an academic achievement test in the form of multiple-choice questions with four options (30 items); and (4) a satisfaction questionnaire (20 items). The data were analyzed using mean, standard deviation, and the dependent samples t - test to compare pre - learning and post - learning scores. The study results revealed that the future thinking abilities and academic achievement of students who engaged in phenomenon-based learning with infographics significantly improved after the intervention, with a statistical significance level of .01. Additionally, students expressed a high level of satisfaction with this learning approach.

Behavior and Factors Influencing Debt Accumulation through SPayLater Service among Undergraduate Students in Bangkok and Metropolitan Areas

2025-07-04T17:00:22+07:00

This research aimed to (1) study the behaviors and factors influencing debt accumulation through the SPayLater service among undergraduate students in Bangkok and its metropolitan area, and (2) analyze the factors affecting the ability to repay debts through this service. This quantitative study sampled 400 participants using stratified sampling based on the type of educational institution, including (1) open-admission public universities, (2) Rajabhat universities and Rajamangala University of Technology, (3) autonomous and limited-admission public universities, and (4) private universities. Quota sampling was then applied to select 100 participants from each category, and data were collected via convenience sampling. The instrument used was a questionnaire. Data analysis involved descriptive and inferential statistics, including mean, percentage, maximum-minimum values, standard deviation, multiple regression analysis, and logistic regression analysis. The results revealed that (1) factors significantly associated with debt accumulation through SPayLater include income level, expenditure level, expected income, frequency of service usage, impulsive spending behavior, product literacy, product factors, and financial behaviors; (2) factors significantly influencing debt default through SPayLater include age, income level, expenditure level, debt behavior via buy-now-pay-later service, approved credit limit, chosen installment period, payment management methods, and financial attitudes. Based on these findings, policy recommendations suggest that the private sector should develop automated payment and notification systems; the public should be promoted to enhance financial skills to avoid unplanned debt behavior; and the government should integrate financial knowledge into the education system and appropriately regulate digital credit for groups with unstable incomes.

Value For Money Analysis of Liquefied Natural Gas Storage Tank Construction Project

2025-07-29T15:02:07+07:00

This research article aims to (1) analyze the financial viability and sensitivity of projects under two investment models: Public Sector Comparator and Public-Private Partnership, and (2) study the appropriate partnership model between the Public Sector Comparator and the Public-Private Partnership in project implementation. This research is divided into two cases: Case 1: Project analysis is based on the overall total revenues and expenditures (base case). Case 2: Project analysis is based on the revenues and expenditures per single Liquefied Natural Gas (LNG) storage tank, through financial viability and sensitivity analysis. Data for this research was collected from estimates of the investment value for constructing LNG storage tanks, anticipated revenues, and projected operating costs. The result of the study found that 1) Based on the financial viability analysis for both Case 1 and Case 2, investing in the Public Sector Comparator model (PSC) is more financially viable than investing in a Public-Private Partnership (PPP) model. When PSC invests, the investment value is lower than PPP: by 661.10 million Baht in Case 1 and 745.83 million Baht in Case 2. Furthermore, sensitivity analysis revealed that: In Case 1, when the PSC project's revenue decreased by 2.00% and costs increased by 15.18%, the value of the PSC project became equivalent to the PPP project. In Case 2, when the PSC project's revenue decreased by 3.40% and costs increased by 48.14%, the value of the PSC project became equivalent to the PPP project. 2) Based on the study of appropriate joint venture models between PSC and PPP, Case 1 is more suitable than Case 2, considering the financial returns, as Case 1 takes into account the total project revenue.

Factors Influencing the Level of Savings and Investment Among Generation Y in Thailand

2025-08-04T18:18:03+07:00

This research article aims to investigate the empirical factors influencing (1) the level of savings, and (2) the level of investment among Generation Y, defined as individuals born between 1981 and 2000. Data were collected through questionnaires (Google Forms) during January–May 2023, yielding 587 responses. The sample was divided into two groups: 400 respondents with savings and 219 respondents with investments. Respondents who failed the screening criteria—namely, those not born between 1981 and 2000 and those providing inaccurate information—were excluded. Multiple Linear Regression was employed to test the research hypotheses. The findings indicate that, at the 0.05 significance level, the factors positively influencing the savings of Generation Y include the reputation and image of financial institutions, the convenience of daily deposit and withdrawal services, saving and investing for the future, and political circumstances. Negative factors influencing savings include inflation rate, government policies and measures promoting savings, saving duration, sources of financial advice, and having debts and expenditures sufficient to offset savings. For investment, the results show that investment duration positively influences the level of investment at the 0.05 significance level, whereas investment selection criteria have a negative influence. The study suggests that promoting savings and investment among Generation Y requires collaboration among government agencies, financial institutions, and educational institutions. Specifically, the government should formulate policies and campaigns to foster financial discipline, financial institutions should develop accessible and reliable financial tools, and educational institutions should integrate personal finance into curricula and supplementary activities to cultivate sustainable financial behavior from an early age.

Factors Influencing Health Insurance Purchase Decisions After the COVID-19 Pandemic

2025-07-31T18:20:49+07:00

This study aims to analyze the factors influencing the decision to purchase health insurance products among residents of Bangkok and nearby provinces in the post-COVID-19 context. The research is grounded in behavioral economics, marketing mix theory, and demographic theory. The sample consisted of 400 individuals aged 18–60 years. Data were collected using a questionnaire with Cronbach’s alpha = 0.85 and analyzed using descriptive statistics, one-way analysis of variance, and binary logistic regression analysis. The findings revealed that for the demographic variables, education and occupation factors showed significant influence on the decision to purchase health insurance. Among the marketing mix factors, clearly defined and need-responsive insurance products as well as distribution channels and promotional approaches that avoided intrusiveness statistically significantly affected the decision, regarding behavioral factors, perceived risk and the desire for life security were found to have a strong influence on the decision to purchase health insurance. These findings provide empirical insights beneficial for developing marketing strategies and product designs that align with consumer characteristics and behavior in the post-COVID-19 era.

The Accounting Skills and Work Motivation on Successful Performance of Accountants in Public Sector Organizations

2025-07-13T22:14:34+07:00

This research aims (1) to study the accounting skills that affect the successful performance of accountants in public sector organizations, and (2) to study work motivation that affects the successful performance of accountants in public sector organizations. This study employed a quantitative research design, using a questionnaire to collect data from a sample of 388 accountants working in public sector organizations. Data were analyzed using descriptive statistics, including percentage, mean, and standard deviation, as well as inferential statistics such as correlation coefficients and multiple regression analysis. The study found that (1) overall accounting skills had a statistically significant positive effect on the successful performance of accountants in public sector organizations. However, certain accounting skills, such as practical academic skills and job-related competencies, were negatively associated with job performance in terms of achieving performance targets. (2) Overall work motivation had a statistically significant positive effect on the successful performance of accountants in public sector organizations. However, certain aspects of work motivation, such as career advancement, were negatively associated with job performance in terms of achieving performance targets.

Effects of Using the OK5R Teaching Method on the Reading Comprehension Ability of First Year Secondary School Students

2025-08-04T18:27:39+07:00

This research aimed to compare the reading comprehension abilities of First Year Secondary School Students before and after implementing the OK5R Teaching Method. The study employed a pre-experimental design, specifically the One-Group Pretest-Posttest Design. The sample group consisted of 40 students who enrolled in Class 1/4 in the Taweethapisek Bangkhunthian School by using a purposive sampling method. The research instrument used for data collection included a multiple-choice reading comprehension test with 40 items, each having four answer choices. The test had content validity between 0.67 - 1.00, reliability as 0.79, difficulty as 0.28 - 0.80, and discrimination index between 0.21 - 0.70. The experimental instruments consisted of 9 lesson plans developed based on the OK5R Teaching Method. Each lesson plan was designed for a 55-minutes teaching session. These lesson plans were evaluated and found to be highly appropriate, achieving an average quality score of 4.73. Additionally, the results were analyzed to check statistical significance by using t-test. The finding showed that the students' reading comprehension ability after receiving the OK5R teaching method was higher than prior to the experiment at the 0.05 level of significance.

Effects of Using a Brain-Based Learning (BBL) Approach on Spelling Abilities Through Reading and Writing of First Year Elementary School Students’

2025-06-02T21:55:18+07:00

This research article aimed to compare the first-year elementary students' spelling abilities through reading and writing before and after learning by following the Brain-Based Learning (BBL) approach. The participants were 13 grade 1 students enrolled in the second semester of the 2024 academic year at a primary school in Bangkok, Thailand. They were the target population in the research. They were selected using a purposive sampling method. Research instruments for collecting data comprised a spelling through reading ability test and a spelling through reading ability test. Both spelling tests were designed a multiple-choice test which consisted of 30 question items. Research instruments for the experiment were 4 lesson plans designed following the BBL approach. Each lesson plan designed for 2 teaching sessions, comprised 120 minutes. The research was undertaken for 2 weeks, 4 sessions per week, totally 8 sessions. Research data were examined to check Median Absolute Deviation (MAD). Additionally, the results were analyzed to check statistical significance by using Wilcoxon signed - rank test. The findings showed that the median score of first-year elementary students’ spelling through reading ability was higher than prior to the experiment at the 0.05 level of significance, and the median score of first-year elementary students’ spelling through writing ability was higher than prior to the experiment at the 0.05 level of significance.

Buddhadhamma Integration for The Promotion of People Participation for Community Development of Mueang Mo Sub-District, Mueang Phrae District, Phrae Province

2025-07-07T18:12:10+07:00

This article aims to study (1) the level of political participation of the people in the community development of Mueang Mo Subdistrict, (2) the relationship between the principles of Aparihaniyadhamma and the political participation of the people in the community development of Mueang Mo Subdistrict, and (3) the guidelines for integrating the principles of Aparihaniyadhamma to promote political participation of the people in the community development of Mueang Mo Subdistrict, Mueang Phrae District, Phrae Province. This study employs a mixed-methods research approach, involving a sample size of 379 participants and in-depth interviews with 10 key informants. Quantitative data were analyzed using descriptive statistics and Pearson correlation coefficients, while qualitative data were analyzed using content analysis methods. The findings reveal that (1) the level of political participation of the people in community development according to the seven principles of Aparihaniyadhamma is overall at a moderate level; (2) the relationship between the seven principles of Aparihaniyadhamma and political participation shows a moderate positive correlation, statistically significant; (3) the guidelines for integrating the seven principles of Aparihaniyadhamma to promote political participation are as follows: 1) community members should collaboratively establish practices to promote unity; 2) effective meetings should be organized with harmony and clear communication, including the adoption of technology in remote areas; 3) adherence to existing regulations should be maintained while being open to new ideas; 4) respect for elders with experience and virtue should be upheld; 5) equal rights and roles of women should be supported; 6) cultural traditions should be preserved as the center of development; 7) virtuous individuals in the community should be recognized as inspiration for continuous social development.

Relationship between Digital Leadership of Administrators and Innovative Schools under the Secondary Educational Service Area Office Pathum Thani

2025-08-25T13:17:50+07:00

The purposes of this research were to study: (1) the level of digital leadership among administrators under the Secondary Educational Service Area Office in Pathum Thani, (2) the level of innovative schools, and (3) the relationship between the digital leadership of administrators and innovative schools. The sample group for this research consisted of 327 teachers under the Secondary Educational Service Area Office in Pathum Thani. The sample size was determined based on the sample size table developed by Sirichai Kanjanawasee and was selected through stratified random sampling. The research instrument for data collection was a questionnaire on digital leadership among administrators and innovative schools, which had a reliability of .986. The statistics used for data analysis included mean, standard deviation, and Pearson Product-Moment Correlation Coefficient. The research results revealed that: (1) the overall level of digital leadership among administrators was high, (2) the overall level of innovative schools was also high, and (3) the relationship between the digital leadership of administrators and innovative schools under the Secondary Educational Service Area Office in Pathum Thani showed a strong positive correlation (r = .774), with statistical significance at the .01 level.

Competency and continuing professional development in accounting have an impact on the career success of accountants in Bangkok

2025-08-11T19:01:45+07:00

This research aimed to (1) examine how competencies influence the career success of accountants in Bangkok, and (2) investigate how continuing professional development (CPD) in accounting affects the career success of accountants in Bangkok. This study employed quantitative research methods. The research instrument was a rating-scale questionnaire that had undergone content validity and reliability testing. Data analysis was performed using descriptive statistics (mean and standard deviation), and multiple regression analysis. The findings revealed that (1) overall, the competencies of accountants were rated at the highest level, with professional values and attitudes scoring the highest, followed by communication, creativity, and analytical problem-solving skills. These competencies positively influenced career success, particularly creativity and analytical problem-solving skills, which showed significant impacts. (2) CPD in accounting was also rated at the highest level, especially in technological proficiency and professional skills, both of which demonstrated significant positive effects on career success. (3) Competencies and CPD in accounting could explain 69.8% of the variance in goal achievement and 65.1% of the variance in career advancement among accountants in Bangkok. These results indicate that both competencies and ongoing professional development are crucial factors contributing to career success in the accounting profession.

Factors Influencing Consumer Payment via QR Code Across Different Age Groups

2025-07-09T17:20:24+07:00

This study aims to (1) examine the payment behavior through QR Code systems across different age groups and (2) analyze the factors influencing such behavior among each age group. The target group includes individuals who have previously used QR Code payment services. A quantitative approach was used, with data collected from users experienced in QR Code payments via questionnaires. Analysis included demographic and marketing mix factors, using descriptive statistics and Chi-square tests. The findings reveal that QR Code usage behavior differs by age. The working-age group (23–60 years) is the main user segment, driven by convenience, speed, and peer influence. Students (3–22 years) are influenced by peers and interested in promotions, while retirees (60+) are limited by concerns over security and complexity. Key influencing factors include occupation, income, reference persons, and internal motivation, with usability and system design also playing significant roles. It is recommended that banks improve QR Code payment systems by enhancing speed, simplicity, and security to serve working-age users, encourage older users, and attract students through promotional campaigns.

Second Order Confirmatory Components of a Measurement Model of Challenges in Adopting Artificial Intelligence in Human Resource Management in the MICE Industry

2025-07-19T11:54:36+07:00

The objectives of this study were: (1) to analyze the second-order confirmatory factor structure of a measurement model of challenges in adopting artificial intelligence (AI) in human resource management within the MICE industry, and (2) to examine the goodness-of-fit of the proposed measurement model. The sample comprised 400 employees, ranging from operational staff to senior executives, working in human resource management departments of MICE businesses located in Bangkok and its metropolitan area. The sample was selected using purposive sampling. The research instrument was a structured questionnaire. Data were analyzed using descriptive statistics, the Kaiser-Meyer-Olkin (KMO) measure of sampling adequacy, and second-order confirmatory factor analysis (CFA). The results revealed that: (1) the measurement model of challenges in adopting AI in human resource management within the MICE industry consisted of four key components, namely technological challenges (TEC), ethical challenges (ETH), human resource challenges (HRM), and legal and regulatory challenges (LAW), with all subcomponent factor loadings meeting established criteria; and (2) the model demonstrated a good fit to the empirical data, as indicated by the fit indices: χ² = 293.941, df = 126, CMIN/df = 2.333, RMSEA = 0.058, RMR = 0.024, GFI = 0.935, CFI = 0.979, and NFI = 0.965. These findings suggest that the model for measuring the challenges of applying artificial intelligence in human resource management in the MICE industry is consistent with the model and empirical data.

Developing Basic Guitar Performance Skills Through Instructional Activities Based on Harrow’s Taxonomy

2025-07-18T13:14:53+07:00

This research article aims to develop the basic guitar performance skills of Mathayom 4 students using Harrow's concepts. The study is an action research project conducted through a research process consisting of four cycles, with a sample group of five Mathayom 4 students from the Secondary Educational Service Area Office Si Sa Ket Yasothon, Area 28, in the second semester of the 2024 academic year. The research instruments included (1) four lesson activity plans based on Harrow's concepts, totaling 12 hours, (2) an assessment form for basic guitar performance skills, and (3) a semi-structured interview form. The evaluation results of the appropriateness of the lesson activity plans by experts were at a very suitable level, with an average score of 4.57. The assessment of basic guitar performance skills, which covered fundamental guitar techniques, correct posture, chord holding, strumming, tuning, musical expression, and regular practice, had a consistency index (IOC) of 1.00 for all items, with a passing criterion set at 70% of the total score. The study found that in cycles 1 and 2, no students met the passing criteria, but their scores showed a continuous improvement trend. In cycle 3, one student passed the criteria, and in cycle 4, all students passed. The average score increased from 40–53.33% in cycle 1 to 73.33–86.67% in cycle 4, demonstrating the effectiveness of the planned and continuously improved activity process in developing the students' guitar performance skills.

Buddhamma Application to Promote The Role of Local Administrators in Community Development of Pa Kha Subdistrict Administrative Organization, Tha Wang Pha District of Nan Province

2025-08-15T17:58:13+07:00

This research article aims to (1) study the level of local executive roles in community development, (2) examine the factors affecting the roles of local executives in community development, and (3) present the application of Buddhist principles to enhance the roles of local executives in community development within the Pa Kha Subdistrict Administrative Organization, Tha Wang Pha District, Nan Province. This study employs a mixed-methods research approach as follows: (1) For the quantitative research, a survey was conducted with a sample of 365 participants. The data were analyzed using frequency, percentage, mean, standard deviation, and stepwise multiple regression analysis. (2) For the qualitative research, in-depth interviews were conducted with 10 key informants, and the data were analyzed using content analysis techniques. The findings revealed that: 1) The overall level of local executive roles is high, and the Saraniyadhamma related to these roles is also at a high level; 2) Factors influencing the roles of local executives in community development within the Pa Kha Subdistrict Administrative Organization, Tha Wang Pha District, Nan Province, indicate that Saraniyadhamma significantly influences their roles; and 3) The application of Buddhist principles to enhance the roles of local executives includes: (1) listening to problems and seeking collaborative solutions, (2) communicating politely and encouraging community members, (3) taking a systematic approach to community development, (4) promoting comprehensive and equitable development, (5) working within a shared regulatory framework, and (6) providing opportunities for citizen and agency participation in all dimensions.

The Application of Buddhist Principles to Enhance The Role of Local Politicians in Promoting Careers Based on The Philosophy of Sufficiency Economy in Huai Mai Subdistrict, Song District, Phrae Province

2025-08-29T16:28:16+07:00

This study aims to study (1) the level of roles of local politicians in terms of occupations according to the philosophy of sufficiency economy in Huai Mai Subdistrict, (2) the relationship between the Four Virtues conductive to benefits in the present and the roles of local politicians in terms of occupations according to the philosophy of sufficiency economy in Huai Mai Subdistrict, and (3) guidelines for applying the Four Virtues conductive to benefits in the present to enhance the roles of local politicians in terms of occupations according to the philosophy of sufficiency economy in Huai Mai Subdistrict, Song District, Phrae Province. This research employs a mixed-methods approach as follows: (1) The quantitative research utilized a questionnaire with established reliability to collect data from a sample population of 374 individuals. Data analysis was conducted by calculating frequency, percentage, mean, standard deviation, and Pearson correlation coefficient; and (2) The qualitative research involved in-depth interviews with 10 key informants, analyzing the data through content analysis. The study's findings revealed that 1) the level of roles of local politicians in terms of occupations according to the philosophy of sufficiency economy in Huai Mai Subdistrict, based on the Four Virtues conductive to benefits in the present, was overall at a high level, and the roles of local politicians in terms of occupations according to the philosophy of sufficiency economy in Huai Mai Subdistrict were also overall at a high level; 2) the relationship between the Four Virtues conductive to benefits in the present and the roles of local politicians in terms of occupations according to the philosophy of sufficiency economy in Huai Mai Subdistrict was found to be positively correlated at a high level with statistical significance at the 0.01 level; and 3) guidelines for applying Buddhist principles to enhance the roles of local politicians in terms of occupations according to the philosophy of sufficiency economy in Huai Mai Subdistrict included: (1) local politicians should be responsible for their duties, (2) local politicians should have a vision for community management, (3) local politicians should possess the ability to manage local affairs, and (4) local politicians should achieve happiness according to their earned resources.

Cost-Benefit Analysis of Investment in Enhancing Alternative Fuel Utilization Capacity in Cement Production

2025-07-04T16:34:20+07:00

This study aims to analyze the financial and economic costs and benefits of investments to enhance the use of alternative fuels in cement production. The findings are intended to serve as guidelines for cement industry operators in planning and evaluating future investment projects. The results of the study for three cement kilns, each with different production capacities and proportions of alternative fuel usage, indicate that all kilns are profitable. The overall Net Present Value (NPV) is 3,218,617,440.14 THB, with an Internal Rate of Return (IRR) of 32.92%, a Benefit-Cost Ratio (B/C) of 2.89, and a payback period of 3 years and 1 month. Kiln 2 achieved the highest NPV due to its larger production capacity and the use of the lowest-cost alternative fuels. Kiln 3, despite having the largest capacity, relied mainly on Refuse Derived Fuel, which incurs higher costs, while Kiln 1 yielded the lowest returns due to its limited production scale. When externalities from greenhouse gas emissions were considered, the project remained economically viable overall, with an NPV of 2,715,957,030.69 THB and an IRR of 30.07%. Kilns 2 and 3 remained feasible, though with reduced NPVs, while Kiln 1 became unprofitable due to high investment costs relative to its scale and increased greenhouse gas offsets. In conclusion, investments in alternative fuel capacity are both financially and economically viable, particularly for larger kilns, and represent a practical pathway for improving sustainability and reducing reliance on fossil fuels in the cement industry.

Effects of Socratic Questioning on Analytical Reading of Thai Literature Among Grade 8 Students

2025-07-18T13:14:30+07:00

This research aimed to evaluate the effects of using the Socratic questioning method on students' analytical reading ability in literature by comparing the mean scores before and after the implementation of the Socratic questioning-based instructional approach. The target population consisted of 43 Grade 8 students from a single classroom at a secondary school in Lopburi Province, enrolled in the second semester of the 2024 academic year. The sample was selected using purposive sampling. The research instruments included: (1) twelve lesson plans employing the Socratic questioning method, each lasting one 50-minute class period, and (2) a multiple-choice test with four options, consisting of 30 items designed to measure analytical reading ability in literature. Data were collected over a period of four weeks, with three class sessions per week. The data were analyzed using content validity, mean, standard deviation, and a dependent t-test. The findings revealed that the post-test scores of the students who received instruction using the Socratic questioning method were significantly higher than their pre-test scores, with statistical significance at the 0.05 level.

Professional Knowledge Operational Skills and Work Motivation Affecting The Quality of Tax Audit Performance of Revenue Auditors in Bangkok

2025-08-27T19:43:03+07:00

This research aimed to study (1) professional knowledge, (2) operational skills, and (3) work motivation in relation to the quality of tax audit performance among tax auditors in the Bangkok Metropolitan Area. The study employed a quantitative research approach, with a sample consisting of 343 tax auditors. A questionnaire was used as the data collection instrument. Data were analyzed using both descriptive statistics-percentage, mean, and standard deviation and inferential statistics, including Pearson correlation analysis and multiple regression analysis. The findings revealed that: 1) Overall professional knowledge had a statistically significant positive impact on the quality of tax audit performance. However, accounting knowledge did not influence the timeliness aspect or stakeholder satisfaction. 2) Overall operational skills also had a statistically significant positive effect on the quality of tax audit performance. However, auditing skills did not influence timeliness, organizational goal achievement, or stakeholder satisfaction. Additionally, information technology skills did not affect stakeholder satisfaction. 3) Overall work motivation had a statistically significant positive effect on the quality of tax audit performance. Nevertheless, career advancement motivation did not influence timeliness, workplace environment motivation did not affect organizational goal achievement or stakeholder satisfaction, and achievement motivation did not affect stakeholder satisfaction.

Integrative Buddhism to Promote The Political Participation for The Community Development of People in Nam Cham Subdistrict, Mueang Phrae District, Phrae Province

2025-08-15T17:57:56+07:00

This research article aims to (1) investigate the level of political participation among people in community development; (2) study factors affecting people’s political participation in community development; and (3) present integrative Buddhism to enhance people’s political participation in community development in Nam Cham Subdistrict, Mueang Phrae District, Phrae Province. This study employs a mixed-methods research design. The tools used for data collection include questionnaires and in-depth interviews. The statistical methods used for data analysis include frequency, percentage, mean, standard deviation, and stepwise multiple regression analysis. The findings of the study reveal that: 1) People's political participation in community development was overall at a moderate level. However, the level of Aparihaniyadhamma and people's political participation in community development was high. 2) The factors influencing the political participation of citizens in the development of Nam Cham Subdistrict, Mueang Phrae District, Phrae Province are identified in seven areas: (1) the principle of convening meetings in unison, (2) the principle of providing care and attention to visitors, (3) the principle of holding regular meetings, (4) the principle of not establishing regulations that contradict existing rules, (5) the principle of respecting women, (6) the principle of respecting places, and (7) the principle of respecting superiors, all of which are statistically significant. 3) The Buddhist integration approach to promote the political participation of citizens in community development consists of seven key principles: (1) holding regular meetings to strengthen participation, (2) beginning and ending meetings in unison, (3) avoiding the establishment of rules that conflict with existing agreements, (4) respecting community leaders, (5) supporting the role of women in the community, (6) emphasizing the importance of venues for development activities, and (7) providing care and attention to visitors.

The Study of the Customer Journey: A Case Study of Watchara Thai Silk

2025-08-19T22:05:31+07:00

This article aimed to study (1) the customer journey and key touchpoints influencing the decision to purchase Thai silk products, and (2) customer attitudes toward the marketing mix elements that affect such purchasing decisions. The study employed a qualitative research approach, using in-depth interviews as the primary data collection method. The informant comprised 13 participants, including 7 customers who had purchased Thai silk from Watchara Thai Silk and 6 customers who had purchased Thai silk from other retailers but had not previously purchased from Watchara Thai Silk. Data were analyzed using content analysis to synthesize in-depth insights and to understand the experiential and motivational factors influencing purchase decisions. 1) Findings indicated that prior Watchara Thai Silk customers were primarily introduced to the brand via personal contacts, while non-customers often discovered it through online channels. Before making a purchase decision, both consumer groups considered fabric quality and price. Nonetheless, both groups demonstrated a preference for in-store purchasing in order to directly assess product quality. Fabric quality emerged as a critical touchpoint influencing both repeat purchases and word-of-mouth recommendations. 2) Furthermore, both groups exhibited similar attitudes toward the product aspect of the marketing mix, placing emphasis on fabric quality, design intricacy, and the uniqueness of Thai silk. However, prior purchasers also valued brand credibility, staff service, and store atmosphere, while non-purchasers placed greater importance on appropriate pricing and appealing promotional strategies.

Gen Y Customer Value of Chanthaboon Reed Mats: A case study of Samet Ngam Women Villagers, Chanthaburi Province

2025-08-10T18:35:53+07:00

This study investigates the needs, challenges, and expectations of Generation Y consumers regarding products made from Kok (reed) from Chanthaboon, using the conceptual framework of perceived customer value. The study employed a qualitative research methodology, conducting in-depth interviews with three sample groups and categorizing the products into (1) Chanthaboon reed mat products, (2) bag products, and (3) general household items. All 38 respondents were Generation Y individuals residing in the Bangkok Metropolitan Region who had used reed-based products within the past three years. The results of the study found that Generation Y consumers value functional benefits that meet everyday practical needs (Functional Jobs), alongside social values such as supporting community-based craftsmanship (Social Jobs), and emotional values including gift-giving and expressions of personal meaning (Emotional Jobs). The order of values in Chanthaboon reed mat products includes their use in daily routines, within family contexts, and for relaxation. Key barriers identified include limited product accessibility, inconsistent product quality, and ineffective brand communication. Consumer expectations focus on durability, ease of use, aesthetic design, and the incorporation of local cultural identity.

Exploring the importance of Irrigation on Rice Product in Thailand

2025-09-14T19:28:52+07:00

This study investigates the relationship between irrigation and other factors influencing the yields of in-season and out-of-season rice in Thailand. The study focuses exclusively on the overall quantity of rice, without distinguishing between varieties or production processes. Secondary annual time-series data spanning 27 years, from 1994 to 2020. The independent variables include water storage for irrigation, irrigated area, variability in annual average rainfall, the amount of chemical fertilizer used in rice cultivation, variability in the annual average maximum temperature, variability in the annual average minimum temperature, and dummy variables representing the occurrence of El Nino and La Nina phenomena. Testing was conducted to explain the relationships between independent variables and in-season rice yield and out-of-season rice yield through multiple regression analysis using the Ordinary Least Squares (OLS) method. The results indicate that Thailand’s annual average maximum temperature is negatively associated with in-season rice yield, suggesting that higher temperatures tend to reduce yield. For out-of-season rice, the volume of water stored for irrigation has a significant positive impact on yield. In contrast, both the irrigated area and the annual average minimum temperature are negatively correlated with out-of-season rice yield. These findings suggest that the Royal Irrigation Department should prioritize improving on-farm water delivery systems to enhance the efficiency of water distribution, rather than focusing solely on expanding irrigated areas. In addition, the agricultural and agribusiness sectors should adopt climate-resilient farming practices to better adapt to increasing variability in water availability and climatic conditions.

The Impact of Sustainability Report Disclosure and Debt Affordability on Profitability of Companies in the SETESG Index on the Stock Exchange of Thailand

2025-09-01T13:16:46+07:00

This article aimed to study (1) the impact of Sustainability Report Disclosure, and (2) Debt Affordability on Profitability of companies in the SETESG index on the Stock Exchange of Thailand. The data collected for secondary data from financial information for periods of 3 years from 2021 to 2023, a total of 67 companies, 201 samples from companies in the SETESG index on the Stock Exchange of Thailand. The data were analyzed using descriptive statistics, correlation coefficient analysis, and multiple regression analysis. The result of the study found that: 1) Sustainability Report Disclosure has both positive and negative impacts on Profitability of companies in the SETESG index on the Stock Exchange of Thailand as follows: Sustainability Report Disclosure in Governance has a positive impact on profitability, measured by return on total assets (ROA), which is statistically significant at the 0.01 level and has a positive impact on profitability measured by return on equity (ROE), which is statistically significant at the 0.05 level. Sustainability Report Disclosure in Environment has a negative impact on profitability, measured by return on total assets (ROA) and return on equity (ROE), which is statistically significant at the 0.01 level. 2) Debt Affordability has both positive and negative impacts on Profitability of companies in the SETESG index on the Stock Exchange of Thailand as follows: Debt to asset ratio and Interest Coverage ratio have a positive impact on profitability measured by return on total assets (ROA), which is statistically significant at the 0.05 level. In contrast, Debt to equity ratio has a negative, which is statistically significant at the 0.05 level. Interest Coverage ratio has a positive impact on profitability measured by return on equity (ROE), which is statistically significant at the 0.05 level.

The Influence of Internal Control and Internal Audit on Financial Report Quality of Local Administrative Organizations in The Northeastern Region

2025-09-01T13:19:49+07:00

This research article aims to examine (1) the influence of internal control on financial reporting quality and (2) the influence of internal audit on the financial reporting quality of local administrative organizations in the Northeastern region of Thailand. A quantitative research method was employed, and data were collected from 268 local government officials serving as Senior Professional Internal Auditors or Professional Internal Auditors within these organizations. A structured questionnaire was used as the data collection tool. The data were analyzed using descriptive statistics, including percentages, means, frequencies, and standard deviations, as well as multiple regression analysis to test the research hypotheses. The findings revealed that internal control, particularly in the areas of control activities, information and communication, and monitoring and evaluation, had a statistically significant positive direct influence on financial reporting quality. However, the components of the control environment and risk assessment did not demonstrate a statistically significant influence. Additionally, internal audit, which includes audit planning, audit execution, and reporting and follow-up, also had a statistically significant positive direct influence on the financial reporting quality of local administrative organizations in the region.

Perspectives Influencing the Sufficiency Economy Philosophy of Government Officials in Khon Kaen Province

2025-09-08T20:44:39+07:00

This research article aims to study (1) the level of perceptions among civil servants, (2) the level of living according to the philosophy of sufficiency economy among civil servants, and (3) suggestions regarding perceptions that affect the philosophy of sufficiency economy among civil servants in the Khon Kaen Provincial Administrative Organization. This study is quantitative research with a purposive sample consisting of senior executives and civil servants from the Khon Kaen Provincial Administrative Organization, totaling 182 people. The research instrument used was a questionnaire, and the data were analyzed using frequency distribution, mean, percentage, and standard deviation. The research findings revealed that: 1) the overall level of perceptions among civil servants in the Khon Kaen Provincial Administrative Organization was high, with a mean of 4.40; 2) the level of living according to the philosophy of sufficiency economy among civil servants was also high, with a mean of 3.74; 3) the suggestions for implementing the philosophy of sufficiency economy in the Khon Kaen Provincial Administrative Organization indicated the use of principles of knowledge and ethics within their units, emphasizing the importance of rational management, frugality, resilience, and adherence to ethical principles for the common good, all at a high level.

The Working Environment and Auditors’ Competency Affecting The Performance Efficiency of Tax Audit Officers in Bangkok Area

2025-09-04T15:24:46+07:00

This research article aims to investigate: (1) the working environment affecting the performance efficiency of tax auditors, and (2) the competence of auditors impacting the performance efficiency of tax auditors in the Bangkok area. This study employed a quantitative research design. The sample consisted of 330 tax auditors in the Bangkok area. Data were collected using questionnaires. The statistical analyses used included frequency, percentage, standard deviation, and Pearson correlation analysis. Subsequently, the collected data were analyzed using multiple regression analysis. The study findings revealed that: (1) the working environment had a positive influence on the performance efficiency of tax auditors in the Bangkok area across all aspects. The working environment significantly promoted the quality and quantity of completed work, time spent on tasks, and the amount of tax collected, with a statistical significance of 0.05. (2) The competence of auditors also had a positive influence on the performance efficiency of tax auditors in the Bangkok area in all aspects, including work quality, quantity of completed work, time spent on tasks, and the amount of tax collected, with a statistical significance of 0.05.

Public Accountant Professional Skills and Competency Development Affecting the Quality of Accounting Information in Provincial Treasury Disbursement Units Under the Royal Thai Army

2025-09-04T15:24:40+07:00

This research aimed (1) to examine the professional skills of public sector accountants that influence the quality of accounting information in provincial treasury disbursement units under the Royal Thai Army, and (2) to explore competency development methods that affect the quality of accounting information in these units. This quantitative study involved a population of 212 accounting officers from provincial treasury disbursement units under the Royal Thai Army, from which a sample of 139 respondents was selected. Data were collected using a structured questionnaire. Descriptive statistics, including frequency, mean, and standard deviation, were employed in the analysis, along with inferential statistics such as multiple regression analysis to test the hypotheses regarding the relationships between the studied variables. The research found that (1) accounting professional skills, particularly a positive attitude towards responsibility, had the strongest positive influence on the quality of governmental accounting information across all dimensions, including accuracy, completeness, timeliness, verifiability, and utility (statistically significant), and (2) skill development in teamwork had the highest positive influence on the quality of accounting information in all dimensions, including accuracy, completeness, timeliness, verifiability, and utility (statistically significant).