Utharnsakul, V., Jarukaruna, K., Phaoduang, S., Khumruang, P. and Saranapiboon, P. (2025) “Technological factors affecting the efficiency of accountants”, Journal of Management Science Nakhon Pathom Rajabhat University, 12(2), pp. 277–287. doi: 10.14456/jmsnpru.2025.39.