Journal of Management Science Nakhon Pathom Rajabhat University

The role of Phra Nakhon Si Ayutthaya Province local Administrative organizations in managing industrial Plants Having impact on Communities

Thanapon Buncharoenkit — 2026-06-29

The research aimed to 1) Study the impact of industrial plants on communities in Phra Nakhon Si Ayutthaya Province. 2) Study the role of local administrative organizations in managing industrial plants that impact communities in Phra Nakhon Si Ayutthaya Province. 3) Find ways to develop the role of local administrative organizations in managing industrial plants that impact communities in Phra Nakhon Si Ayutthaya Province. By qualitative research. The 25 key informants were selected by specific method, divided into 3 groups. Using a structured interview as a research tool by conducting in-depth interviews. Data were analyzed by content analysis.

Research results: 1) Impacts from water pollution, noise pollution, air pollution, soil pollution, and waste and hazardous waste had only a minor impact on the communities surrounding the factory. 2) Local administrative organizations in Phra Nakhon Si Ayutthaya Province had roles in supervising factories, controlling and treating pollution, taking care of public areas, and promoting and maintaining environmental quality. 3) Guidelines for developing the role of local administrative organizations in managing industrial plants that impact communities include: 3.1) There must be measures to monitor and control pollution management from factories that impact communities and the environment in a proper manner by providing knowledge and using technology to comply with regulations. 3.2) Support the management of public utility areas closely with the public in preventing encroachment, vacant areas, public areas, and developing them to maximize the benefits of the community. 3.3) Support the participation of the public and factories in the area in caring for and protecting the environment

Article history: Received 18 July 2025

Revised 20 September 2025

Accepted 23 September 2025

SIMILARITY INDEX = 15.28 %...………

Applying New Public Management for Chonburi Province Local Administrative Organization Administration

Panyarat Sipheiyng — 2026-06-29

The research aims to 1) study the implementation of new public management for Chonburi Province local administrative organization administration, 2) study the application of new public management in the provision of public services of local administrative organization in Chonburi Province, and 3) find ways to apply new public management for Chonburi Province local administrative organization administration. This is qualitative research. 25 key informants were selected through purposive selection, divided into 5 groups, and conducted in-depth interviews using a structured interview form as the research tool. Data were analyzed by content analysis.

Research Results: 1) The management, according to the new public management in all 9 aspects, was modern, sensitive to new information or changes, and emphasized indicators, goals, and results. It managed work by focusing on outcomes and sustainable progress in line with the evolving world, placing people at the center, reducing work steps, promoting public participation, maximizing the value of limited budgets, collaborating creatively with communities and other agencies, and adjusting work mechanisms and methods to ensure transparency.2) The application of the new public management to public services in 6 aspects included improving public service operations and development, promoting quality of life, conserving natural resources and the environment to create sustainability, preparing for disasters, and promoting marketing, tourism, and career development.3) Guidelines for applying the new public management to local administrative organizations in Chonburi Province included: 3.1) People-centered management; 3.2) Developing the organization's personnel to possess knowledge and capabilities; 3.3) Promoting participation from the public, community, and other agencies in management.

Article history: Received 20 July 2025

Revised 20 September 2025

Accepted 23 September 2025

SIMILARITY INDEX = 14.74 %...………

Guidelines for Promoting and Developing Restaurants in Tourist Areas To Support the Consumption Behavior of Tourists in Lom Kao District, Phetchabun Province

Jatupon Janpet — 2026-06-29

This research aimed to: 1) analyze the factors affecting the consumption behavior of tourists in Lom Kao District, Phetchabun Province; and 2) propose guidelines for the promotion and development of restaurants in popular tourist destinations as well as general restaurants visited by tourists. The sample used in this research consisted of 400 Thai tourists who dined at general restaurants, selected using convenience sampling. The research instrument was a 5-point rating scale questionnaire with a Cronbach’s alpha reliability coefficient of 0.736. The statistics used for data analysis included frequency, percentage, mean, standard deviation, and descriptive analysis.

The research findings revealed that:

1) Factors affecting tourist consumption behavior in Lom Kao District, Phetchabun Province: It was found that food selection factors in tourist-area restaurants—comprising promotions, discounts, advertising, public relations, attractively displayed food prices, food quality certification marks, support from the government or state agencies, and following social media reviews (e.g., YouTube, TikTok, Facebook, LINE)—influenced the guidelines for promoting and developing restaurants in tourist destinations. Furthermore, food consumption behavior factors—comprising food taste, menu variety, nutritional value, cleanliness, restaurant location, payment channels and methods, quantity of food purchased, frequency of purchases per trip, satisfaction with restaurant services, opening and closing hours, and post-service follow-up—significantly influenced the guidelines for the promotion and development of restaurants in tourist destinations.

2) Guidelines for promoting and developing restaurants: Product prices should be appropriate for the food, and restaurants should not opportunistically raise prices during festivals. Establishments should be continuously improved to maintain cleanliness and hygiene. Service staff should undergo professional training. Government agencies should support training programs focused on customer service and food hygiene. Restaurants should provide spacious and safe parking, with staff available to facilitate the security of tourists' vehicles and belongings. Free, strong, and widely accessible Wi-Fi (all networks) should be provided. Payment systems should support QR Code transactions, and sufficient cash change should always be prepared. Restaurants should emphasize authentic local food flavors. Lastly, the government sector should oversee the daily waste management and disposal for both restaurants and tourist attractions.

Article history: Received 13 August 2025

Revised 15 November 2025

Accepted 17 November 2025

SIMILARITY INDEX = 2.76 %

A Qualitative Inquiry into the Role and Dynamics of Financial Risk Management in Crisis: Experiences from Corporate Debt Restructuring

Sophanat Chatakanonda — 2026-06-29

Most research on financial risk management focuses on quantitative studies under normal conditions and preventive mechanisms, but lacks in-depth understanding of the dynamics of risk management in real crises, particularly in debt restructuring processes. This qualitative research employs a multi-case study methodology, conducting in-depth interviews with 8 senior executives (CEOs and CFOs) from 4 organizations that successfully completed debt restructuring after the 1997 Asian financial crisis and the COVID-19 crisis. The research aims to (1) describe the practical application of financial risk management, (2) understand the adaptation processes of executives facing crises, and (3) explain the strategies leading to successful business recovery.

The research findings reveal three key themes that challenge traditional theories: (1) "From the textbook to cash is king," demonstrating the shift from structural risk management to preserving cash flow for survival; (2) "CFO as a firefighter," revealing a new role where behavioral and interpersonal skills are more important than technical financial skills; and (3) "Putting all cards on the table," a strategy of extreme transparency to build trust with creditors alongside operational restructuring. The research findings expand on Altman et al.'s (2019) integrated risk management framework by adding the dimension of managerial behavioral capabilities, challenging Hull's (2023) view of CFOs as strategists, and expanding Gilson et al.'s (1990) theory, demonstrating that transparency is a continuous variable positively correlated with the chances of surviving a crisis. This research illustrates a paradigm shift in risk management from a preventive approach to a "science of survival" that emphasizes cash flow, trust, and behavioral adaptation. This has significant implications for developing risk management curricula, enhancing the competencies of financial managers, and establishing transparency mechanisms between debtors and creditors.

Article history: Received 13 August 2025

Revised 11 November 2025

Accepted 14 November 2025

SIMILARITY INDEX = 0.74 %

The Combined Influence of HRM Context and Organizational Innovation on Organizational Work Performance

Supakit Setraksa — 2026-06-29

This study aimed to (1) examine the relationship between the human resource management (HRM) context and organizational performance, (2) assess the influence of organizational innovation on work performance within business organizations, and (3) analyze the combined influence of HRM context and organizational innovation in enhancing operational efficiency and employee productivity among small and medium-sized enterprises (SMEs) located in Bangkok and Pathum Thani Provinces. A mixed methods research design was employed. Quantitative data were collected from 300 executives, managers, and business owners registered as legal entities through questionnaires, while qualitative data were obtained from in-depth interviews with 12 key informants. The quantitative results from the Structural Equation Modeling (SEM) analysis revealed that HRM context had both direct and indirect positive effects on organizational performance through organizational innovation, which also exerted a significant direct impact on performance.

The qualitative findings were consistent with the quantitative results, indicating that effective HRM practices such as digital skill training, internal communication, and performance-based compensation enhanced innovation in products and processes, thereby improving collaboration and overall work efficiency. The study highlights that organizations should integrate human resource development and innovation promotion strategies to sustainably strengthen business competitiveness in the long term.

Article history: Received 6 May 2025

Revised 16 November 2025

Accepted 18 November 2025

SIMILARITY INDEX = 1.26 %

Decision to Select Political Representatives in Democratic System of Trang Province Citizens

Preepramod Lertworapat — 2026-06-29

The research aims to 1) study the political participation of Trang citizens, 2) study the Factors Affecting Decision to Select Political Representatives in Democratic System of Trang Province Citizens, 3) study the decision-making process of Trang citizens decision-making to elect political representatives in a democratic regime. 4. To find the motivational model for the decision to exercise the right to vote for political representatives in a democratic regime of Trang Province Citizens. This was a qualitative research using a structured interview with in-depth interviews as the research tool. Twenty key informants were purposively selected, consisting of representatives of citizens with voting rights, three representatives of district administrative groups in Trang Province, a representative of the Trang Provincial Election Commission, a representative of the Office of the Civil Politics Promotion, and a group of experts (politics and public administration experts). And using content analysis.

Research results: 1) Trang province citizens can freely express political opinions. People were politically active, ranked among the top in the South. There was a high voter turnout rate. People in Trang Province had a specific behavior of liking political participation, which was included in every activity. 2) the Factors Affecting Decision to Select Political Representatives. The candidates are considered from the background of the candidates, the qualifications of the candidates, the political parties, and the political communication from the candidates and the parties. 3) The process of deciding to elect a political representative had namely searching for information on candidates, creating rules and criteria, evaluating and ranking candidates, and deciding to vote for the candidates. 4) The motivational patterns in deciding to exercise the right to vote: Political activities and public relations should be created at every opportunity to raise public awareness of the importance of elections and create a sense of popular support.

Article history: Received 21 October 2025

Revised 1 December 2025

Accepted 9 December 2025

SIMILARITY INDEX = 15.64 %

Potential for economic self-reliance of people in poor areas of Luang Prabang Province: A case study Phonxay district

Soutthavone SIOUDOMPHAN — 2026-06-29

This research project aims to study 1) The economic self-reliance of people in Phonxay district, Luang Prabang province, and 2) Factors affecting the economic self-reliance of people in Phonxay district, Luang Prabang province. This study employed a mixed-methods approach, combining quantitative research techniques, to analyze data using basic statistics for calculating means and percentages, as well as multiple regression equations with the Logit model.

The study found that people living in the poor area of Luang Prabang province have safe and strong homes, with an average yearly income of 34,994,000 kip per family. This income is above the poverty line set by the Lao government, meaning these families are either improving their situation or can support themselves financially. Most family income comes from farming and government jobs, and the biggest expenses for families are food, clothing, and utility bills like water, electricity and phone services. The professions that can generate income for the family are mainly farmers and government employees and most of the income that is brought to support the family comes from the head of the family. Most families primarily incur expenses for food and beverages, clothing and utilities which include water, electricity, and telephone bills. A comparison of family income and expenses revealed that among the sample of 286 families, 143 families had income sufficient or balanced with their expenses, 112 families had income less than their expenses, and 31 families had income more than their expenses.

People's savings are below the ideal level, and most people still cannot keep records of their family income and expenses due to insufficient financial knowledge and experience, as they have never done it before. Activities that can help families become self-sufficient include home gardening, animal husbandry, promoting additional employment, and collecting non-timber forest products for sale. Overall, 68.18% of people are able to be economically self-reliant; the rest are still unable to be economically self-reliant. The results of the analysis of factors affecting the ability of people to be economically self-reliant in poor districts of Luang Prabang Province found that housing security, animal husbandry, activities to collect non-timber forest products, the level of education of family members, keeping a family income-expenses account, home gardening activities, the number of members who can generate income, family savings, and the level of education of the head of the family are related to or affect the ability of people to be economically self-reliant in poor districts of Luang Prabang Province in an increasing direction. The study found that the cost of living, natural disasters, and the number of dependent members have a decreasing relationship or impact on the ability of people in the poor districts of Luang Prabang province to be economically self-reliant, with a statistical significance level of 0.05, which aligns with the established hypothesis and theory.

Article history: Received 30 November 2025

Revised 18 April 2026

Accepted 20 April 2026

SIMILARITY INDEX = 0.00 %

Digital Consumer Behavior and InsurTech Adoption Influencing Life Insurance Purchasing Decisions

Pakkamon Phokatirakul — 2026-06-29

This research aimed to 1) study the levels of digital consumer behavior, InsurTech adoption, and the life insurance purchasing decision process; 2) study the influence of digital consumer behavior on InsurTech adoption; and 3) study the influence of digital consumer behavior and InsurTech adoption on life insurance purchasing decisions. This quantitative study utilized an online questionnaire to collect data from a sample of 450 respondents, equally proportioned among Generations X, Y, and Z. The data were analyzed using descriptive statistics and Structural Equation Modeling (SEM) through path analysis.

The findings revealed that 1) digital consumer behavior, InsurTech adoption, and life insurance purchasing decisions were all at a high level, with mean scores of 3.61, 3.61, and 3.60, respectively. The path analysis results demonstrated that 2) InsurTech adoption was directly and significantly influenced by digital consumer behavior (DE=0.770), with a predictive power of 59.20%; and 3) The decision to purchase life insurance is subject to a statistically significant direct effect (DE=0.372) and indirect effect (IE=0.432) from digital consumer behavior, alongside a direct effect (DE=0.562) from the adoption and utilization of insurance technology. The predictive power of these variables is 77.60%.

Article history: Received 2 January 2026

Revised 8 February 2026

Accepted 9 March 2026

SIMILARITY INDEX = 0.41 %

Access to Voting Rights for Persons with Disabilities in the Election of the House Representatives in Bangkok

Narong Phaiwansao — 2026-06-29

This research aimed to (1) study access to Voting Rights for Persons with Disabilities in the Election of the House Representatives in Bangkok, and (2) compare access to Voting Rights for Persons with Disabilities in the Election of the House Representatives in Bangkok, classified by personal factors. This study was quantitative research that used questionnaires as the data collection tool. The population for this study consisted of 108,854 people with disabilities in Bangkok. A sample of 400 participants was determined, using the Taro Yamane formula and selected through Accidental sampling. Statistical analyses included frequency, percentage, mean, standard deviation, and hypothesis testing using F-tests and t-tests.

The research findings revealed that: (1) overall, access to the right to vote for members of parliament among people with disabilities in Bangkok was at a high level. When each aspect was considered individually, in descending order, election information and the exercise of voting rights were at a high level, while election facilities and participation in the election process were at a moderate level. (2) A comparison of access to the right to vote for members of parliament among people with disabilities in Bangkok showed no statistically significant differences based on gender, age, educational level, marital status, occupation, or average monthly income. However, statistically significant differences were found based on the type of disability.

Article history: Received 2 December 2025

Revised 6 January 2026

Accepted 9 January 2026

SIMILARITY INDEX = 19.27 %

The Development of Knowledge and Digital Skills of Accountants in the 5.0 Era Affecting the Operational Efficiency of Accounting Firms in Upper Northern Thailand

Maneerat Khueanmanee — 2026-06-29

This study examines the development of accounting knowledge and digital skills in the Accounting 5.0 era and their effects on the operational efficiency of accounting firms in the Upper Northern region of Thailand. The objectives of this research are: (1) to investigate the level and approaches to developing accounting knowledge and digital skills in the Accounting 5.0 era, (2) to examine the level of accounting operational efficiency among accounting firms in the Upper Northern region, and (3) to analyze the causal relationships and influences of digital knowledge and skills on accounting operational efficiency.

A quantitative research design was employed. The sample consisted of 146 accounting staff from accounting firms located in eight provinces in the Upper Northern region of Thailand, selected using probability sampling techniques. Data were collected through questionnaires and analyzed using descriptive statistics, Pearson’s correlation coefficient, and multiple regression analysis to test the proposed causal model.

The results revealed that (1) the development of accounting knowledge and digital skills in the Accounting 5.0 era was at the highest level, with accounting technology utilization showing the highest mean score, followed by technological leadership and data analytics skills, respectively; (2) the accounting operational efficiency of accounting firms was also at the highest level, particularly in terms of timeliness and accuracy; and (3) the results of multiple regression analysis indicated that the proposed causal model effectively explained the influence of digital competencies on accounting operational efficiency. The multiple regression equation can be expressed as Y = β₀ + β₁X₁ + β₂X₂ + ε, where Y represents accounting operational efficiency, X₁ represents accounting technology utilization, and X₂ represents technological leadership. The findings showed that accounting technology utilization (β = 0.783, p < 0.01) and technological leadership (β = 0.775, p < 0.01) had significant positive effects on accounting operational efficiency, while the other variables did not show significant effects. In addition, all variance inflation factor (VIF) values were below 4, indicating no multicollinearity problem in the regression model. The results suggest that accounting firms should prioritize the development of accounting technology utilization and technological leadership to enhance operational efficiency in the Accounting 5.0 digital era.

Article history: Received 27 August 2025

Revised 29 December 2025

Accepted 2 January 2026

SIMILARITY INDEX = 6.24 %

A Feasibility Study and the Development of a Curriculum Management Model for SU Language School to Support the Soft Power Strategy in Chiang Mai

Artid Saokham — 2026-06-29

This pilot study aims to 1) evaluate the feasibility of curriculum management for SU Language School, and 2) develop and propose a curriculum management model that aligns with the soft power strategy within the multicultural context of Chiang Mai. This study employed a mixed-methods research design, with a primary focus on qualitative data from in-depth interviews with 10 experts, supported by quantitative data from questionnaires administered to 28 participants. Content analysis was utilized for qualitative data, while descriptive statistics were used for quantitative data.
The findings indicate that the curriculum management is highly feasible (x̅ =4.25, SD= 0.60). It is recommended that the school operate as a non-formal private school under the vocational skills category, offering courses in four key languages: English, Chinese, Korean, and Thai. Among the sample group, demand was highest for English (x̅ =4.61, SD= 0.51), followed by Thai for foreigners (x̅ =4.48, SD= 0.62). The developed model proposes categorizing courses based on four primary learner objectives, with language and culture being the most desired category (x̅ =4.52, SD= 0.55). Furthermore, the study suggests introducing a special course in "Lanna Folklore" specifically designed for foreign learners applying for the Destination Thailand Visa (DTV). The knowledge gained from this research can serve as a concrete guideline for developing language school curricula to be competitive and sustainably meet the diverse needs of learners.

Article history: Received 18 November 2025
Revised 31 March 2026
Accepted 8 April 2026
SIMILARITY INDEX = 10.35 %

A Structural Model of Positive Electronic Word-of-Mouth Components in the Context of Thai Private Higher Education Institutions

Suwat Chimasandkanan — 2026-06-29

This research aimed to (1) validate the measurement model of positive e-WOM, and (2) examine the components of positive electronic word-of-mouth (e-WOM) among Thai private higher education institution students. This quantitative research employed quota sampling to collect data from 476 students across the 10 largest Thai private higher education institutions. Data were analyzed using Confirmatory Factor Analysis (CFA).
Results revealed that 1) The measurement model demonstrated good fit with empirical data (χ²/df = 2.63, RMSEA = 0.058, CFI = 0.991, TLI = 0.986, SRMR = 0.017). All indicators showed standardized factor loadings ranging from 0.832 to 0.918, with statistical significance at the .01 level. 2) Positive e-WOM comprises three components: (1) Sharing Positive Experiences, (2) Recommending to Others, and (3) Communicating Benefits Received. These three components provide a validated measurement framework that higher education institutions can leverage to build competitive advantage through strategic management of student-generated digital communications.

Article history: Received 18 February 2026
Revised 31 March 2026
Accepted 8 April 2026
SIMILARITY INDEX = 4.27 %

Administration Guidelines for Community Lifestyle Development of Ethnic groups in Chiang Mai Province

Sirisak Chaichatree — 2026-06-29

This research aimed to 1) study the community lifestyles of ethnic groups in Chiang Mai Province, 2) study the development needs of these ethnic groups in Chiang Mai Province, and 3) identify guidelines for managing the development of these community lifestyles. The research employed a qualitative approach using semi-structured in-depth interviews as the research instrument. Thirty-five key informants were selected using purposive sampling and were divided into two groups: 30 community leaders from ethnic groups in Chiang Mai Province and 5 experts. Data were collected from March to June 2025 The data were analyzed using modern management theory (POLC), which served as a framework for content analysis, content synthesis, and data processing.

Research findings 1) The community lifestyles of ethnic groups in Chiang Mai Province were deeply intertwined with and utilized nature and natural resources in all aspects of life, including economic, social, cultural, traditional, and health dimensions. 2) Ethnic groups desire recognition of their rights as Thai citizens and need their potential developed using local resources, wisdom, and culture as the primary means of empowerment. 3) Approaches to managing the development of ethnic group. 3.1) Human development emphasizing community-centered and self-reliance. 3.2) Community development utilized community spaces as learning and collaborative areas by leveraging cultural capital. 3.3) Developing modern skills, establishing learning centers, promoting the use of information technology and digital tools. and 3.4) Building partnerships through community participation and external networks.

Article history: Received 27 November 2025

Revised 8 January 2026

Accepted 13 January 2026

SIMILARITY INDEX = 14.33 %

Dynamics of Value Instability in Thai Durian An Empirical Analysis of Demand and Supply Shifts (2005–2023)

Thongchai Sribenjachot — 2026-06-29

Durian has become a rapidly expanding agricultural export, particularly since 2015, with significant increases in cultivated area, output, and prices. However, most farmers remain price takers, which causes income to fluctuate according to changes in supply and demand. Prior studies have examined these issues within the framework of traditional market structures; however, such models fail to account for the volatility observed during the period of Thai durian's heavy export reliance on the People's Republic of China. This research aims to examine the level and causes of instability in the value of durian received by farmers. The study utilizes secondary time-series data comprising farm-gate prices, production volumes, and production values from 2005 to 2023 from the Office of Agricultural Economics and the Customs Department. The analysis applies the Instability Index in conjunction with the coefficient of determination (R²) to identify the underlying causes of value instability. The results reveal that during 2005-2014, the primary source of volatility in production value was primarily driven by shifts in the supply curve amidst relatively inelastic demand. Conversely, from 2015 to 2023, instability was predominantly driven by shifts in the demand curve coinciding with high supply elasticity. This shift reflects the adaptation of Thailand's durian industry in response to the influence of global markets, particularly China's rapidly growing market following the implementation of free trade agreements.

Article history: Received 19 December 2025

Revised 17 March 2026

Accepted 14 April 2026

SIMILARITY INDEX = 2.41 %

A Causal Model of Digital Marketing Strategies through the Decision-Making Process of Viewers Based on the 5A Customer Journey Model and Its Impact on Audience Engagement with Gaming Content Creators in Thailand

Pattaraporn Puisuwan — 2026-06-29

This study aimed to examine the levels of perception regarding digital content marketing strategies, influencer authenticity, the 5A customer journey, and audience engagement towards gaming content creators in Thailand, and to develop and validate a causal relationship model with empirical data. The sample consisted of 400 followers of gaming content creators on online platforms in Thailand. Data were collected using a questionnaire and analysed through descriptive statistics and structural equation modelling.

Results indicated that perception levels of all variables were high, with audience engagement recording the highest mean, followed by digital content marketing strategies, the 5A customer journey, and influencer authenticity, respectively. The model demonstrated acceptable goodness-of-fit with the empirical data. Six of the seven hypotheses were supported; notably, the hypothesis positing a direct effect of influencer authenticity on audience engagement was not supported, as this relationship was found to be fully mediated by the 5A customer journey. The key findings revealed that the 5A customer journey exerted the strongest influence on audience engagement and served as a critical mediating variable. While influencer authenticity could not directly affect audience engagement and required mediation through the 5A customer journey, digital content marketing strategies demonstrated both direct and indirect effects on audience engagement. These findings suggest that gaming content creators should priorities developing a comprehensive 5A customer journey whilst maintaining authenticity and delivering valuable content to foster sustainable audience engagement. The model explained over half of the variance in audience engagement.

Article history: Received 24 December 2025

Revised 1 February 2026

Accepted 5 February 2026

SIMILARITY INDEX = 1.99 %.............

The study on the skills of accountants necessary for the use of Robotic Process Automation in accounting offices within the Mueang District of Lampang Province

Torsak Samerwongtip — 2026-06-29

This study aims to examine the accounting skills required for personnel utilizing technology and their impact on readiness for implementing Robotic Process Automation (RPA) in accounting firms. It also serves as a guideline for developing accountants' skills to keep pace with changes in the future technological era. A questionnaire was used as a data collection tool, gathering responses from accountants in accounting firms within Mueang District of Lampang Province, with a total of 100 sets. The data was analyzed using frequency, percentage, mean, and standard deviation.
The findings revealed that most respondents were female, aged 21–30 years, held a bachelor’s degree, and had 1–5 years of work experience. Regarding the competencies necessary for the use of RPA, the results indicated that proficiency in accounting software was a key factor enabling accountants to adapt to and effectively utilize RPA. The ability to search for accounting and tax information was found to be at a good level, supporting accuracy in task performance. Additionally, the respondents demonstrated strong digital security skills, enabling them to protect data, reduce the risk of data breaches, and prevent cyberattacks. Their basic ability to use RPA tools was also satisfactory, and further specialized training could enhance these skills. Overall, the personnel agreed that adopting RPA in accounting offices is essential and beneficial, as it helps save time, increase efficiency, and reduce errors in work processes.
The hypothesis testing showed that all technological competencies of accounting personnel had a positive and statistically significant influence on the perceived necessity of adopting RPA at the 0.01 level. Among these factors, RPA software proficiency had the strongest influence, followed by accounting software skills and digital security competencies, while the ability to search for accounting and tax information had the least influence but remained statistically significant.

Article history: Received 26 August 2025
Revised 25 February 2026
Accepted 27 February 2026
SIMILARITY INDEX = 5.01 %..............

The Influence of ESG Disclosure on Financial Performance and Cost of Goods Sold: Empirical Evidence from Companies Listed on the Stock Exchange of Thailand

Benjawan Supapattarapohn — 2026-06-29

This study aims to examine the influence of sustainability disclosure on financial performance and the cost of goods sold of companies listed on the Stock Exchange of Thailand. The analysis focuses on sustainability management disclosure (ESG Disclosure), measured using the SET ESG Ratings, which are classified into five categories: AAA, AA, A, BBB, and companies without ratings. These rating levels were transformed into quantitative values for statistical analysis using a five-level ordinal scale ranging from 0 to 4. The dependent variables consist of three dimensions of corporate performance: return on assets (ROA), firm value measured by Tobin’s Q, and cost of goods sold (COGS). Secondary data were obtained from 458 companies listed on the Stock Exchange of Thailand over a two-year period (2023–2024), yielding a total of 916 observations. The data were analyzed using multiple regression analysis.

The empirical results indicate that sustainability management disclosure has a statistically significant positive effect on return on assets (ROA) at the 0.01 significance level, with a regression coefficient of 0.774. The regression model explains 29.1 percent of the variance in ROA (R² = 0.291). In addition, sustainability management disclosure exhibits a statistically significant positive influence on firm value, as measured by Tobin’s Q, at the 0.05 significance level, with a regression coefficient of 0.018. At the same time, sustainability management disclosure is found to have a statistically significant positive effect on the cost of goods sold at the 0.01 significance level. These findings suggest that while sustainability-oriented practices may increase production and operational costs due to investments in environmentally and socially responsible activities, such practices contribute to improved financial performance and enhanced firm value in the long run.

Article history: Received 24 October 2025

Revised 25 February 2026

Accepted 27 February 2026

SIMILARITY INDEX = 3.94 %

Structural Equation Model of Factors Affecting Marketing Performance of Thai SME Entrepreneurs under the Trump Tariff Policy

Thanida Kitjarak — 2026-06-29

This research aimed to (1) examine the levels of Thai SME entrepreneurs’ perceptions toward external pressures from tax policy, organizational strategic adaptation, marketing innovation, and marketing performance under the US Trade Policy under the Trump Administration, and (2) analyze the effects of external pressures from tax policy, organizational strategic adaptation, and marketing innovation on the marketing performance of Thai SME entrepreneurs. This study employed a quantitative research design. The sample consisted of 500 Thai SME entrepreneurs engaged in exporting goods to the United States. Data were collected between June and August 2025 using a structured questionnaire. The data were analyzed using descriptive statistics and Structural Equation Modeling (SEM).
The results revealed that Thai SME entrepreneurs perceived external pressures from tax policy, organizational strategic adaptation, marketing innovation, and marketing performance at a high level overall, reflecting a clear awareness of the pressures arising from U.S. tax policies and a proactive response through strategic adjustment and the development of marketing innovation. The structural hypothesis testing indicated that external pressures from tax policy, organizational strategic adaptation, and marketing innovation exerted significant positive effects on marketing performance. Moreover, external pressures from tax policy influenced marketing performance both directly and indirectly through organizational strategic adaptation and marketing innovation. These findings suggest that marketing innovation and strategic adaptation serve as key mechanisms enabling Thai SME entrepreneurs to maintain and enhance marketing performance effectively under international tax policy pressures.

Article history: Received 13 October 2025

Revised 25 February 2026

Accepted 27 February 2026

SIMILARITY INDEX = 11.03 %

The Impact of Rebranding Strategy, Brand Perception, and Marketing Communications on Online Purchasing Behavior: A Case Study of the Alangkan Agricultural Group Network, Thailand

Pimolwan Katepan — 2026-06-29

This study focuses on developing a marketing strategy following the rebranding of the “Cage-Free Fish Farmers Association Network” to the “Alangkan Agricultural Group Network” by investigating how consumer perceptions of the brand interact with marketing communication efforts, and how these combined elements influence consumer buying behavior toward agricultural products. Particular emphasis is placed on the role of demographic factors and the extent to which new brand perceptions and marketing communications influence consumer behavior through online distribution platforms. Using a multiple-case study design, qualitative data were collected from 11 farm owners through focus groups and 45 consumers via semi-structured interviews. This research method allowed for a deep understanding by examining individual cases and using multiple sources of data, which helped guide the development of the rebranding strategy.

As part of this rebranding initiative, a new slogan, “Experience Kanchanaburi intimately, elevate its grandeur,” was introduced to strengthen and clarify the group’s brand image. This initiative was guided by the 3i Marketing Strategy Model, consisting of Brand Image, Brand Identity, and Brand Integrity. The analysis of consumer behavior on online platforms identified four key factors influencing purchase decisions: age, occupation, Component 1—particularly the emotional connection to the logo, which remained intact even after the rebranding effort (X10)—and Component 7, specifically, the decisive role of sales personnel in providing consultative advice on products featuring the new brand logo (X29). These factors highlight a combination of demographic characteristics (age, occupation) and psychological and emotional drivers (logo connection, consultative advice from sales personnel) that impact how consumers buy online.

Article history: Received 11 October 2025

Revised 25 February 2026

Accepted 27 February 2026

SIMILARITY INDEX = 2.10 %

The Influence of Work Stress and Workload on Work-Life Balance Among Personnel in a Metropolitan Higher Education Institution

Laddawan Someran — 2026-06-29

The objectives of this research were to (1) examine the levels of work stress, workload, and work–life balance among higher education personnel, and (2) analyze the influence of work stress and workload on work–life balance among personnel at a higher education institution located in the Bangkok Metropolitan Region. This study employed a quantitative research approach. The population consisted of personnel working at a higher education institution in the Bangkok Metropolitan Region. The sample comprised 110 respondents, selected using stratified random sampling, followed by probability proportional to size (PPS) sampling across institutional centers. Data were collected using a structured questionnaire. Descriptive statistics, including frequency, percentage, mean, and standard deviation, were used to analyze the general characteristics and levels of the study variables, while multiple regression analysis was employed to examine the influence of work stress and workload on work–life balance. The results revealed that the overall levels of work stress, workload, and work–life balance among the respondents were at a moderate level. The hypothesis testing results indicated that work stress—particularly the psychological dimensions of work stress (β = 0.32)—and workload (β = 0.59) had a positive and statistically significant influence on work–life balance. Together, these variables explained 70 percent of the variance in work–life balance. The findings highlight the importance of effectively managing work stress and workload in order to enhance work–life balance among higher education personnel in the Bangkok Metropolitan Region.

Article history: Received 6 October 2025

Revised 25 February 2026

Accepted 27 February 2026

SIMILARITY INDEX = 15.03 %

Development of Tourism Products Based on Agricultural Lifestyle and Identity to Raise the Income of the Community, Tha Sai Subdistrict, Mueang District, Nakhon Nayok Province

Potjana Boonkoum — 2026-06-29

The research on development of tourism products based on agricultural lifestyle and identity to raise the income of the community, Tha Sai Subdistrict, Mueang District, Nakhon Nayok Province aimed to: 1) explore tourism products of Tha Sai Subdistrict; 2) study agricultural tourism products of Tha Sai Subdistrict; and 3) develop tourism products based on agricultural lifestyle and identity to raise the income of the community, Tha Sai Subdistrict, Mueang District, Nakhon Nayok Province. Mixed method research was used to collect data from 400 tourists who visited Nakhon Nayok Province. Key informants of the study were selected by purposive selection. They were: 1) people in Tha Sai Subdistrict area, community leaders, community representative, totally 7 people, the data were collected by in-depth interview; and 2) 30 involved people who joined focus group discussion and workshop were from both government and private sectors, academic persons, and people in the area. Fifteen people in each community, totally 30 people from 2 communities participated in focus group discussions and workshop on developing tourism products based on agricultural lifestyle and identity to raise the income of the community. The data were collected by using questionnaire, and focus group discussion in during February- May 2023. The data were analyzed by frequency, percentage, arithmetic mean, standard deviation, and content analysis.

The results of the study revealed that: 1) Tourism product of Tha Sai Subdistrict included Bua Chat, berry rice, tie- dyed fabric, Pla Du, sun-dried fish, gourami chili paste, salted egg, and broom with Madan wood handle. Products from the processing of Madan gooseberries include Madan juice, Madan sauce, preserved Madan, dried Madan, Madan chili paste, Madan sweet fish sauce, and skin care lotion from Madan. 2) The agricultural tourism products of Tha Sai Subdistrict were mostly products that were processed, such as, Madan juice, preserved Madan, dried Madan, Madan chili paste. Madan sweet fish sauce, and Madan sauce. During Mayongchid season, tourists were able to buy fresh fruits to eat and give as souvenirs. In addition, there were also fish products such as Pla Du, sun-dried fish, gourami fish paste, salted egg, and light broom with Madan wood handle that was convenient to use. 3) The developed tourism products based on agricultural lifestyle and identity to raise the income of the community, Tha Sai Subdistrict, Mueang District, Nakhon Nayok Province, from workshop, the community people had chosen to develop product from fish and banana by developing them as souvenirs for tourists.

Article history: Received 6 October 2025

Revised 25 February 2026

Accepted 27 February 2026

SIMILARITY INDEX = 15.03 %

Upgrading Community Wisdom Products through Formulation Development and Innovative Packaging: A Case Study of White Clay Face Masks, Lopburi Province

Wutthichai Limarunothai — 2026-06-29

This research aims to upgrade community wisdom products through production innovation by studying white clay facial mask cream from Lopburi Province, which integrates local resources with modern technology to create products with distinctive identity and competitive potential in both domestic and international markets. The study employed Participatory Action Research (PAR), comprising participant observation, in-depth interviews, and discussions with one prototype entrepreneur and 17 target consumers, along with collaborative data analysis with three experts, each with at least five years of experience in cosmetic chemistry, product design, and marketing respectively.

The findings revealed that developing white clay facial mask cream requires emphasis on four key areas: (1) user-centered design to improve texture, fragrance, and ease of use in accordance with modern consumer preferences; (2) value enhancement through the incorporation of key herbal extracts, namely mangosteen peel and thanaka, which possess antibacterial properties, reduce acne and skin inflammation, nourish the skin, diminish melasma, freckles, and dark spots, and naturally brighten the complexion, with the developed product maintaining a pH of 5.5-6.5 suitable for facial skin; (3) packaging design that reflects the identity of Lopburi white clay while incorporating modern aesthetics and comprehensive product information to build consumer confidence and reinforce cultural value; and (4) product testing with target groups through an iterative process of formula and packaging refinement until achieving a product that meets both quality standards and practical usability requirements. The results indicate that qualitative research emphasizing community participation and consumer feedback constitutes a critical factor in sustainably upgrading community products.

Article history: Received 6 November 2025

Revised 20 May 2026

Accepted 25 May 2026

SIMILARITY INDEX = 3.17 %

Guidelines for Developing TikTok Viewing Habits to Enhance Digital Media Usage Efficiency among Students of the Faculty of Management Science, Nakhon Pathom Rajabhat University

Marisa Sujittavanich — 2026-06-29

The purposes of this study were 1. To examine TikTok viewing behaviors. 2. To investigate the impacts resulting from TikTok usage. And 3. To determine development guidelines for enhancing digital media usage efficiency. This quantitative research utilized a survey method. The sample consisted of 400 regular TikTok users, selected through stratified random sampling based on academic year and major. The research instrument was a 5-point Likert scale questionnaire, validated for content validity (IOC) and reliability (Cronbach's Alpha). Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation.

Research Findings 1. Viewing Behaviors: Students exhibited a high level of viewing behavior. They primarily selected content based on personal interests and typically used the platform at night. Using the platform for additional knowledge was also identified as a significant secondary behavior. 2. Impacts of Viewing: Overall impacts were at a high level. The most prominent negative impacts were the disruption of daily time management and a sense of social media addiction. Conversely, positive impacts included receiving beneficial educational content and support for supporting educational learning. And 3. Development Guidelines: Students strongly agreed with the proposed development guidelines. Priority was given to developing systems for filtering inappropriate content, followed by promoting mental health-related content and producing engaging academic material. The research suggests that educational institutions and stakeholders should develop content filtering mechanisms and time-reminder features to mitigate addiction and time-management issues. Policies should directly promote creative content-sharing activities and academic learning hubs on TikTok. Furthermore, digital literacy skills should be integrated into curricula and student activities to maximize learning efficiency and prepare students with the digital skills necessary for the future labor market.

Article history: Received 22 July 2025

Revised 20 April 2026

Accepted 24 April 2026

SIMILARITY INDEX = 6.49 %

Dynamics of Strategic Alliance Management for Sustainability in the Wellness Business: An In-depth Analysis from the Perspective of Medical Executives

Sophanat Chatakanonda — 2026-06-29

Most research on strategic alliances focuses on financial outcomes or consumer perspectives, lacking an in-depth understanding of the internal management dynamics of hybrid organizations, particularly in the wellness business, which must reconcile the conflict between medical standards and commercial services. This qualitative research employs a phenomenological approach, conducting in-depth interviews with five high-level medical executives from leading wellness organizations in Thailand operating under strategic alliances. The research aims to (1) study the dynamics and strategic driving factors in the formation of business alliances in the wellness industry; (2) analyze the relationship management process, conflict resolution mechanisms, and cross-functional integration from the perspective of medical executives; and (3) synthesize success models and practical guidelines for sustainability in managing wellness business networks for entrepreneurs in Thailand.
The findings reveal three key dynamic stages: (1) "From Capital to Trust," demonstrating a shift in partner selection criteria from financial factors to vision alignment; (2) "Medical Executive as Bridging Agent," revealing a new role where executives utilize joint standardization and co-creation mechanisms to mitigate institutional logic conflicts; and (3) "Ecosystem of Value," representing sustainability outcomes derived from cross-disciplinary knowledge transfer. This research synthesizes new knowledge in the form of the "3C Model" (Compatibility, Calibration, Co-evolution), expanding the Resource Dependence Theory and Institutional Logics Theory, with significant implications for developing medical leadership competencies and national wellness standard policies. This model can be applied as a Practical Framework for designing agreements and cross-sector collaboration structures to reduce failure rates and enhance the competitiveness of the Thai wellness industry.

Article history: Received 7 January 2026
Revised 10 March 2026
Accepted 13 March 2026
SIMILARITY INDEX = 0.00 %

Artificial Intelligence and the Transformation of Art Photography in the Digital Era

Nopparat Kumpa — 2026-06-29

The emergence of generative artificial intelligence (AI) has profoundly transformed art photography in the digital era. While international scholarship has widely examined this phenomenon, the Thai context remains underexplored, particularly regarding artistic identity, audience perception, and challenges to photographic truth when images can be generated without human experience. This article analyzes the impact of AI on art photography in contemporary Thailand through documentary research and selected case analyses, drawing upon post-photography, Benjamin’s aura, Baudrillard’s simulacrum, and Foucault’s author-function as analytical frameworks.

The findings demonstrate that AI destabilizes photographic truth by allowing the creation of “untaken photographs,” diminishing the originality of artworks, and shifting Thai artists’ roles from creators to system designers and meaning directors. Thai audiences continue to value human intentionality and lived experience over algorithmic beauty. The article proposes policy directions tailored to Thailand, including AI disclosure standards for competitions, integration of AI–Art studies into art curricula, and clearer copyright guidelines for AI-generated imagery.

Article history: Received 28 August 2025

Revised 19 December 2025

Accepted 22 December 2025

SIMILARITY INDEX = 3.38 %

A Critical Analysis of Challenges and Integration Guidelines for Electronic Flight Bags (EFB) to Enhance Operational Efficiency and Aviation Safety in the Digital Era

Chavakit Ketjutarat — 2026-06-29

Integration of Electronic Flight Bags (EFBs) with core aircraft systems has emerged as part of the digital aviation strategic agenda because it has proven to be instrumental for pilot cognitive workload, operational efficiency, and flight safety. Nonetheless, there are critical issues with system architecture, fragmented data communication standards, as well as cybersecurity risks when considering EFB integration in legacy aircraft.

This paper is a critical evaluation of the technical barriers for Electronic Flight Bags (EFB) – Flight Management System (FMS) integration focusing on their impact on efficiency, aviation safety, and cybersecurity of open-architecture Electronic Flight Bags (EFB) environments. A Systematic Literature Review was performed to synthesize findings from both peer-reviewed literature and regulatory guidance. The study found that the integrated Electronic Flight Bags (EFB) – Flight Management System (FMS) architectures can reduce the pilot cognitive workload by about 15–17 percentage and decrease human error in flight performance calculations by more than 30 percent compared with paper-based operations. Regardless, the analysis shows that implementation standards for the current data integration models are not enough to meet new paradigms like cloud-based Electronic Flight Bags (EFB) platforms and real-time satellite-enabled data synchronization.

To overcome these limitations, this paper develops a three-layer system-level integration framework focused on data interoperability, decision-support integration, and cybersecurity governance. The proposed framework both offers practical guidance and theoretical framework to ensure the long-term sustainability of development in digital aviation systems.

Article history: Received 12 December 2025

Revised 3 February 2026

Accepted 5 February 2026

SIMILARITY INDEX = 0.00 %

Ethical Digital Data Governance in Business Research: An Integrative Framework and Practical Guidelines for the Digital Age

Teetut Tresirichod — 2026-06-29

This article aims to develop an integrative body of knowledge on ethical digital data governance in the context of contemporary business research. A structured literature review combined with critical analysis was employed to synthesize key concepts, including data governance, data ethics, privacy, cybersecurity, transparency, and social accountability.

The findings reveal that existing knowledge remains fragmented and lacks an integrative conceptual framework that systematically connects these dimensions, particularly within the context of business research where findings have significant real-world implications. This study proposes an integrative conceptual framework consisting of five key dimensions: data quality, privacy and data rights, cybersecurity, transparency and auditability, and social accountability. Furthermore, the study identifies structural tensions arising from the imbalance among these dimensions and highlights the need to balance data utilization efficiency with ethical legitimacy. The proposed framework offers practical implications for researchers, academic institutions, and business organizations in designing data governance mechanisms that are both effective and ethically responsible, thereby enhancing the sustainability and credibility of business research in the digital era.

Article history: Received 14 April 2026

Revised 7 May 2026

Accepted 13 May 2026

SIMILARITY INDEX = 0.00 %.............

A Comparative Analysis and Policy Pathways for Global and Thai AI Governance

Vutti Watcharodomprasert — 2026-06-29

The rapid advancement of Artificial Intelligence (AI) exerts profound impacts on global economic and social structures. While enhancing operational efficiency, AI applications exacerbate risks such as deepfakes, algorithmic bias, and privacy violations, necessitating robust AI governance.

Utilizing a qualitative methodology centered on a systematic literature review and comparative policy analysis, this article examines the scope of AI governance and compares international frameworks, specifically the EU AI Act, OECD AI Principles, and the U.S. AI Executive Order. The analytical results underscore the imperative of a risk-based approach as the cornerstone of regulatory efficacy. The findings reveal that for Thailand, addressing the challenges of Sovereign AI and technical auditing capacities is crucial. Consequently, this study proposes concrete policy pathways, including the establishment of regulatory sandboxes and a national AI certification system (AI Trust Mark), to ensure that AI integration harmonizes fundamental rights protection with sustainable technological innovation.

Article history: Received 25 September 2025

Revised 25 February 2026

Accepted 27 February 2026

SIMILARITY INDEX = 0.00 %