WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms <p><strong>WMS Journal of Management</strong> is a peer-reviewed journal of Walailak University. The published articles cover multidisciplinary research, Business, Accountancy, Tourism and Economics. The journal is indexed in TCI Tier 2.</p> <p>Four issues are published a year (January-March, April-June, July-September and October-December).</p> <p>Online ISSN&nbsp; 2286-718X</p> en-US wmsjournal@hotmail.com (Chuleerat Kongruang) nhussen@wu.ac.th (Hussen Niyomdecha) Wed, 29 Apr 2020 21:46:59 +0700 OJS http://blogs.law.harvard.edu/tech/rss 60 Cover and Contents https://so06.tci-thaijo.org/index.php/wms/article/view/241849 กองบรรณาธิการ วารสารการจัดการ Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241849 Wed, 29 Apr 2020 21:32:47 +0700 Business Managements of the Production and Rice Processing Certified the Good Agricultural Practice: A Case study of Large – Scale Paddy Field of Farmers Group, Ban Talunglek, Tambon Mainapeang, Wangyai District, Khon Kaen Province https://so06.tci-thaijo.org/index.php/wms/article/view/241850 <p>The objective of this research was to investigate 1) the group management characteristics of the production and rice processing, 2) the satisfaction of farmers participation as members of large - scale paddy field, Ban Talunglek, Tambon Mainapeang, Wangyai District, Khon Kaen Province. The research studied from 2 sample groups (6 representatives of the board with Purposive sampling method and Depth Interview method, 40 farmer member group representatives by using a questionnaire). The result showed that the type of management has separated operations into 4 parts as follows:&nbsp; Production Input Management, Production and Quality Control of rice production and rice processing, Marketing and price determination, Financial Management. However, the operation also encountered cost problems because of non-recording and the memorandum of understanding (MOU) with the rice mill. In terms of the products processed from rice faced production problems and the shortage of production inputs. As for satisfaction, it was found that farmers were satisfied at a high 5 levels of section, consisting of 1) participation in membership and ease of operation 2) supporting inputs of production 3) knowledge transfer 4) marketing and price of rice 5) agricultural machinery services.</p> <p>Suggestions for group operations: 1) it should have a work record especially in finance. 2) the processing should have a systematic production plan. 3) Financial details should be clarified. For government 1) there should be an officer to teach accounting to the board. 2) For Memorandum of Understanding (MOU), it should consider rice mills nearby in the area.</p> Wilawan Doneicha Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241850 Wed, 29 Apr 2020 21:45:12 +0700 Relationships between Gambling Behavior, Subjective Probability, Prize Structure of Sweepstakes and Willingness to Purchase: An Experimental Study https://so06.tci-thaijo.org/index.php/wms/article/view/241851 <p>This completely randomized design (CRD) experimental research aims at investigating the effect of sweepstakes structure promotion on willingness to purchase where gambling behavior and subjective probability are covariates. Four types of sweepstakes structures are 1) grand prize only, 2) grand prize and many small prizes, 3) multiple large prizes, and 4) multiple large prizes and many small prizes where price discount with equal expected value as a control group. Five-hundred participants were randomly assigned to each condition. The results found that the multiple large prizes and many small prizes sweepstakes structure leads to highest willingness to purchase (47.1%). Education, monthly income and the interaction between sweepstakes</p> <p>structures and gambling behavior are related to willingness to purchase such that low income participants with high gambling behavior tend to participate in sweepstake.</p> Kantarat Paripremkul, Arnond Sakwarawich Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241851 Wed, 29 Apr 2020 21:56:09 +0700 The Influence of Service Marketing Mix on Word of Mouth in Using Halal Kitchen Hotels https://so06.tci-thaijo.org/index.php/wms/article/view/241852 <p>This research aims to study the impacts among service marketing mix, satisfaction, customer loyalty, and word of mount upon using the Halal kitchen hotels. The data were collected from 400 Muslim Thai and foreign tourists in Krabi using purposive sampling with a set of questionnaires and analyzed by employing Structural Equation Modeling (SEM). The results of the SEM analysis showed that the service marketing mix had an influence on the customer satisfaction (β =.81, P &lt; .001) and loyalty (β =.65, P &lt; .001). Customer satisfaction had an effect on customer loyalty (β =.30, P &lt; .001). However, customer satisfaction did not have an impact on word of mouth communication (β =.01). Customer loyalty had the influence on word of mouth communication (β =.90, P &lt; .001). Variance (R<sup>2</sup>) of customer satisfaction, loyalty and word of mouth communication variables were .66, .84 and .90, respectively. The results contribute to a growing body of knowledge and enhance an understanding of a marketing process in a form of word of mount communication in using the Halal kitchen hotels.</p> Mahmood Hayeemad, Adam Graisutrang Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241852 Wed, 29 Apr 2020 22:20:32 +0700 An Analysis of Economic Linkage and Economic Impact on Industry 4.0 https://so06.tci-thaijo.org/index.php/wms/article/view/241853 <p>The objectives of this research were to analyze the linkage of industry 4.0, affecting other main productions, and to analyze the economic impact of industry 4.0 by input-output tables, multipliers, and network analysis. The study divides the production field into 180 productions in 2000, 2005, and 2010. Based on the research, it was discovered that regarding the analysis by using the factors of production and product distribution, industry 4.0 groups mostly utilizes the production factors from the wholesale trade sector and distributed the products to restaurants and drinking places sector. According to the analysis by multipliers, these five groups were the parts of industry 4.0 where the output multipliers increased from 2000 to 2010; it could be because it caused a change of products and production increase. The multiplier in 2010 is 1.81,which increased by 8.35% from 2000. The food, agriculture, and the biotech group had the highest value of multipliers, 2.04, which demonstrated the highest economic impact when this production group changed. Regarding the network analysis, it was found that in 2005, the five production groups were the parts of industry 4.0 at its center of measurement increase from 2005. It means the use of production factors and product distribution from the five groups which were parts of industry 4.0 to the other economies increased in every economic production, and the most actions among the five groups were from the digital group.</p> Utis Bhongchirawattana, Anupong Sukprasert Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241853 Wed, 29 Apr 2020 22:26:10 +0700 Risk Management Problem of Cooperative Auditors and Farmer Group in Yala Province https://so06.tci-thaijo.org/index.php/wms/article/view/241854 <p>The primary purposes of this research are 1) to determine risk management problem of cooperative auditors and the farmer group in Yala province, and 2) to study the strategies of solving risk management problem of auditors cooperative and the farmer group in Yala province. This qualitative study uses the focus group. Key informants are 7 auditors and cooperative group in Yala province. The results of the research showed that; risk management problem of auditors and the farmer group Yala province has three aspects: 1) Preliminary activities of establishing an annual audit plan and action plan, 2) Internal auditing operations fieldwork, and 3) reporting and monitoring.</p> <p>Model for risk management problem of cooperative auditors and the farmer group in Yala Province is purposed.&nbsp; Should give priority to the formulation of strategies in formulating consistent audit plans, operation manual, auditing quality control standard system by CAQC's of the Cooperative Auditing Department. Moreover, the assignment of audit plan depends on the audit experience. Meanwhile, the auditor uses working paper and the software package for risk analysis of internal control systems for interim and final audits. However, the auditor should recognize the strategy of eliminating arguments with cooperative executives in the audit report process. In addition, the auditors emphasize to communication, by using strategies to create cooperation with provincial cooperative agencies to give advice and continuously monitor the financial statements of cooperatives. The research results can be used as follows; cooperative auditors and farmer groups are able to use modern technology to help analyze the risks of cooperatives and farmers' groups. And exchanges of knowledge with cooperative auditors and agricultural groups which can help the audit work more efficient.</p> Laor Mamah, Nuntha Chankaew Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241854 Wed, 29 Apr 2020 22:33:25 +0700 Effects of Tax Planning Efficiency on Competitiveness of Board of Investment Firms in Thailand https://so06.tci-thaijo.org/index.php/wms/article/view/241855 <p>The purposes of this research were 1) to verify the effects of tax planning efficiency on competitiveness of Board of Investment Firms (BOI) in Thailand and 2) to test the effects of government support on the relationship between tax planning efficiency and competitiveness of BOI firms in Thailand. A questionnaire was used for collecting data from 165 executive accountants of BOI firms in Thailand. The statistics used for analyzing the collected data were multiple correlation analysis and multiple regression analysis. &nbsp;The results of the research revealed that 1) tax planning efficiency, in the aspects of maximized tax benefit, prevent contingent liabilities, and minimized cost had positive relationships and impacts on competitiveness and 2) government support had not impact on the relationship between tax planning efficiency and competitiveness.&nbsp; The contribution of this research is a guideline to identify tax planning policy, including pay attention and follow new update tax law continuously, and then it will be maximized tax benefit and minimized tax cost efficiently. &nbsp;It results in enhance competitiveness finally.</p> Varaporn Prempanichnukul Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241855 Wed, 29 Apr 2020 22:38:54 +0700 The Relation between of the Management and the Efficient Development of Domestic Water Transportation in the Midland of Thailand https://so06.tci-thaijo.org/index.php/wms/article/view/241856 <p>The objectives of this study were to study 1) the level of management of Domestic Water Transportation and 2) the relation between management and the efficient development in the Domestic Water Transportation in the midland of Thailand. This research is a mixed method using quantitative and supplemented with qualitative research. The quantitative method used the questionnaire to collect 225 samples which were collected from 65 companies listed from the Marine Department in 2014. The statistical techniques were utilized to analyze data including mean, standard deviation and Pearson’s Correlation Coefficient. The research also used qualitative research data, collected by interviewing informants such as entrepreneurs, government officials and experts, to support results from the Quantitative research results and to be in line with the current operational situation.</p> <p>The results showed that the overall mean score of the management was 4.13, a high level. The Strategic management had the highest score of mean (Mean = 4.37) and the lowest (Mean = 3.71) belonged to the Customer Relationship Management. All 8 factors were statistically significant level of .01. Pearson’s Correlation Coefficient was as follows: Motivation (r = 0.768), Communication (r=0.704) Participation (r = 0.606) Knowledge Management (r = 0.565) Corporate Social Responsibility (r = 0.546) Strategic management (r = 0.538) Customer Relationship Management (r = 0.351) และ Human Resource Management (r = 0.328).</p> Sitthapawee Thanasottigulanun, Burin Santisan, Phat Pisitkasem Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241856 Wed, 29 Apr 2020 00:00:00 +0700 Our Homeland is A Tourist Destination: Voices of School-Aged Children towards Island Tourism Impacts https://so06.tci-thaijo.org/index.php/wms/article/view/241857 <p>This study examines perceptions of children with different gender towards salient impacts from island tourism development, their life satisfaction in general and their support for island tourism development. This study employed quantitative research method and the census study, including 181 students who studied in the secondary school level 1-6 at Lantaratpracha-uthit School. A structured self-administered questionnaire was used as a research tool. Statistical analysis program was used to analyze the data. Research finding shows that the children have optimistic perceptions towards positive economic impacts generated from tourism. These perceptions encourage them to consider tourism growth on their island as one of main causes of their life satisfaction and their community’s well-being. Furthermore, economic benefits acquired from tourism, which fulfil the children’s physiological needs, are major stimuli that encourage the children to support island tourism development.</p> Sumattaya Thammajak, Areeta Tirasattayapitak Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241857 Wed, 29 Apr 2020 23:02:07 +0700 Comparison of Factors Related to Accounting Students’ Minor Course Selection: An Exploratory Study at Walailak University https://so06.tci-thaijo.org/index.php/wms/article/view/241858 <p>This study sought to explore factors influencing students’ decision to select a minor course in accounting program at Walailak University using an online questionnaire to collect data from 180 participants. A factor analysis was first employed to identify the factors. The t-tests, One-way ANOVA, and correlation analysis were used to compare the factors. Results showed that opportunity in labor market and liking and interest in course were the two statistically significant factors. When comparing personal data, men expressed their concern about personality and aptitude more than women. Students receiving higher grade in fundamentals of accounting subject were more motivated by liking and interest in course. In addition, GPAX of students was found to have a significant positive relationship with liking and interest, opportunity in labor market, personality and aptitude, and quality of life as well. These findings suggested that minor courses in accounting program should be developed based on career choices and passion of students. Teachers’ ability and their techniques to create highly effective learning environment including their suggestion are also crucial for students.</p> Alisara Saramolee, Praphada Srisuwan, Ratchada Suwangerd, Siriporn Sawangarreerak, Pankeawta Lakkanawanit Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241858 Wed, 29 Apr 2020 23:12:41 +0700 Phuket Street Food: STREET FOODS Model Providing a Creative Charm for Phuket’s Gastronomy Tourism https://so06.tci-thaijo.org/index.php/wms/article/view/241859 <p>Street food business is considered to be a major part of the local economy. This important mechanism for expanding microeconomic stability can help to create an economic value to extend from the region to the country. In 2017, the street food market was worth 276,000 million baht and is expected to increase to 340,000 million baht in 2021. This provides for and increased growth average rate of 5.3 percent per year. There are approximately 103,000 street food restaurant operators or 69% of the restaurant service business in the region. Therefore, Phuket should develop and organize a street food business plan identifying its unique attraction for tourists. The street food business operators should comprehend and implement this model for the operation and management plan outlined in the “STREET FOODS Model” consisting of <strong><em>S</em></strong>anitation and Safety, <strong><em>T</em></strong>aste, <strong><em>R</em></strong>esearch and Innovation, <strong><em>E</em></strong>xceed Service, <strong><em>E</em></strong>nvironmentally Friendly, <strong><em>T</em></strong>hai-ness, <strong><em>F</em></strong>ood Identity, <strong><em>O</em></strong>nline Marketing, <strong><em>O</em></strong>rganize, <strong><em>D</em></strong>o it, and <strong><em>S</em></strong>upporting. Additionally, various government departments should provide a systematic support system accompanied by supervision in order to apply street food standards. Providing more attraction for tourist by upgrading the standard of service and creating a unique charm, for the street food businesses of Phuket while developing a city of gastronomy thus attracting world class tourists.</p> Chainun Chaiyasain Copyright (c) 2020 WMS Journal of Management https://so06.tci-thaijo.org/index.php/wms/article/view/241859 Wed, 29 Apr 2020 23:23:01 +0700