Kotchakaew , Niramon, and Titaporn Sincharoonsak. 2022. “QUALITIES OF A DESIRABLE ACCOUNTANT IN THE DIGITAL AGE THAT AFFECT QUALITY OF FINANCIAL STATEMENT PREPARATION OF SMEs IN THE SOUTHERN ANDAMAN REGION”. Journal of MCU Nakhondhat 9 (7). Nakhon Si Thammarat, Thailand:245-58. https://so03.tci-thaijo.org/index.php/JMND/article/view/262572.