WONGKONGKAEW, P.; WONGNAYA, N. DEVELOPMENT MODEL FOR ACCOUNTING COMPETENCY OF GRICULTURAL COOPERATIVE ACCOUNTANTS IN THE LOWER NORTHERN REGION. Journal of MCU Nakhondhat, Nakhon Si Thammarat, Thailand, v. 13, n. 1, p. 55–66, 2026. Disponível em: https://so03.tci-thaijo.org/index.php/JMND/article/view/295722. Acesso em: 16 sep. 2026.