Wongkongkaew, P. and Wongnaya, N. (2026) “DEVELOPMENT MODEL FOR ACCOUNTING COMPETENCY OF GRICULTURAL COOPERATIVE ACCOUNTANTS IN THE LOWER NORTHERN REGION”, Journal of MCU Nakhondhat. Nakhon Si Thammarat, Thailand, 13(1), pp. 55–66. available at: https://so03.tci-thaijo.org/index.php/JMND/article/view/295722 (accessed: 3 September 2026).