Chaipat, Sopaphan. “The Relationship between Accounting Services Innovation and the Performance of Accounting Offices in Phuket Province”. Journal of Modern Learning Development 6, no. 6 (September 24, 2021): 67–77. accessed September 28, 2026. https://so06.tci-thaijo.org/index.php/jomld/article/view/250026.