Journal of Management Science Nakhon Pathom Rajabhat University https://so03.tci-thaijo.org/index.php/JMSNPRU <p>- Focus and Scope<br>To publish academics paper of educators and interested parties both inside and outside the university based on General Management, Marketing, Finance, Banking, Accounting, Human Resource Management, Logistics, International Business, Business Computer, Business Studies, Economics Communication Arts, Public Administration Or related fields.</p> <p>- Peer Review Process<br>Every article must be considered by at least 2 experts with expertise.</p> <p>- Language <br>Articles written in either Thai or English languages are accepted for publication.</p> <p>- Publication Frequency <br>Journals published 2 issues per year<br>Issue 1 January - June<br>Issue 2 July - December</p> <p>- Sources of Support</p> <p>Supported by the Thailand Research Fund (TRF) and Nakhon Pathom Rajabhat University</p> <p>&nbsp;</p> <p><a href="https://drive.google.com/file/d/1LVVrNokREJJzysRCTjYHUNmcgKIOaS1G/view?usp=sharing" target="_blank" rel="noopener">Preparation process</a></p> <p>&nbsp;</p> คณะวิทยาการจัดการ มหาวิทยาลัยราชภัฎนครปฐม en-US Journal of Management Science Nakhon Pathom Rajabhat University 2392-5817 <p>The views and opinions of the article appearing in this journal are those of the author. It is not considered a view and responsibility of the editorial staff.</p> Guidelines for leadership application for Buddhist temple administration and development in Nakhon Pathom Province https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231760 <p>This research aimed to: 1) compare the development level of Buddhist temples in Nakhon Pathom Province classified by personal factors; 2) study the influence of leadership affecting the development level of Buddhist temples; and&nbsp;&nbsp;&nbsp; 3) find the guidelines to develop leadership for administration to develop Buddhist temples in Nakhon Pathom Province. Mixed method research design was used in this study. Regarding quantitative research, the sample of 250 abbots or those equivalent in positions was derived by stratified sampling. The research instrument was a questionnaire constructed by the researcher with the content validity between 0.67- 1.00 and the reliability coefficients between 0.75- 0.95. Data were analyzed with mean, standard deviation, t-test, one-way ANOVA, least significant difference, and multiple regression analysis. As for qualitative research, 6 key informants were derived by purposive sampling. They were administrators and administrative committee who set administrative policy of Buddhist temples in Nakhon Pathom Province. The instrument was an interview form constructed by the researcher and data were analyzed by content analysis.&nbsp;</p> <ol> <li class="show">Regarding the comparison of temple development in Nakhon Pathom Province as classified by personal factors, it was found the difference with statistical significance level at .05 among those who differed in years of ordination and Buddhist education.</li> <li class="show">Regarding the influence of leadership, it was found that the aspects of vision (<strong>β</strong><strong> =</strong> 0.22), and faith (<strong>β</strong><strong> = </strong>0.37) together predicted the development level of temples in Nakhon Pathom Province at the percentage of 43. The regression equation was <strong>Y = </strong>0.06X<sub>1</sub> + 0.26X<sub>2</sub>** + 0.04X<sub>3</sub> + 0.38X<sub>4</sub>** + 0.10X<sub>5</sub>.</li> <li class="show">The guideline for enhancing the leadership for administration to develop temples in Nakhon Pathom Province should be start from personal development in mental aspect. The abbots should focus on personnel’s willing, diligence, intention and intelligence in development. According to criteria of National Office of Buddhism, the framework of temple jurisdiction comprised 6 aspects: administration, propagation, public facility, education, public welfare, and education welfare. Those who administered the temples should have appropriate seniority and qualification. To efficiently administer the temples, administrators should have knowledge, capability, and experiences. They also should make sensible decision, have administrative skills to develop the temples, make benefits for stakeholders, and continually propagate Buddhist teaching.<br><br></li> </ol> <p><strong>Article history:&nbsp; <br>&nbsp; &nbsp; &nbsp;Received 18 July 2017<br>&nbsp; &nbsp; &nbsp;Revised&nbsp;&nbsp;&nbsp; 7 January 2019<br>&nbsp; &nbsp; &nbsp;Accepted 15 January 2019<br></strong></p> Vicheth Soth Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-26 2019-12-26 6 2 1 19 Media exposure, perception, attitudes, and use. The philosophy of sufficiency economy. Of youth in Bangkok https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231765 <p>&nbsp;The objectives of this research were to study 1. the behavior of secondary school students in Bangkok in terms of exposure to media and messages regarding the Sufficiency Economy Philosophy; 2. their awareness of principles of the Sufficiency Economy Philosophy; 3. their attitudes towards the Sufficiency Economy Philosophy; 4. their utilization of principles of the Sufficiency Economy Philosophy; and 5. the relationship between media exposure, attitude and utilization With the philosophy of sufficiency economy of secondary school students in Bangkok.</p> <p>This was a quantitative research. The sample population was 420 secondary school students in Bangkok, chosen through multi-level sampling. Data were collected using a questionnaire and analyzed using percentage, mean, standard deviation and Pearson’s correlated coefficient.</p> <p>The results showed that 1. overall, the samples were exposed to media coverage on the Sufficiency Economy Philosophy at a high level, mainly through television and interpersonal communication the form of family members. 2. Most of the samples were aware of the principle of Sufficing Economy Philosophy at the highest level. 3. Overall, the samples had a positive attitude towards the Sufficiency Economy Philosophy at a high level. 4. Overall, the samples utilized the principles of the Sufficiency Economy Philosophy at a high level. 5. The relationship between media exposure, attitude and utilization from the sufficiency economy philosophy Found that the attitude towards the sufficiency economy philosophy of youth in Bangkok Will have a relationship with receiving personal media (r=0.15) and while the utilization of the sufficiency economy philosophy of youth in Bangkok is related to personal media (r=0.15) and mass media (r=0.12) respectively. While the relationship between media exposure, the research results show that there is a relationship between the media. And specialized media (r=0.58), specialized media and personal media (r=0.54) and mass media and personal media (r=0.35) respectively and found the relationship between Attitude and utilization from sufficiency economy philosophy (r=0.62)<br><br></p> <p>Article history: <br>&nbsp; &nbsp; Received 11 January 2019<br>&nbsp; &nbsp; Revised 28 January 2019<br>&nbsp; &nbsp; Accepted 30 January 2019</p> อภิญญา แก้วเปรมกุศล Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-26 2019-12-26 6 2 20 35 Motivation and Organizational Climate Associating with Employee Performance: A Case of Sony Technology (Thailand) Co., Ltd. https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231770 <p>This study aimed to study&nbsp;1)&nbsp;employees’ motivation level at Sony Technology (Thailand) Co., Ltd., according to Alderfer's ERG motivation theory; 2) Organizational climate of Sony Technology (Thailand) Co., Ltd.;&nbsp;3) employee performance level of Sony Technology (Thailand) Co., Ltd.; and&nbsp;4)&nbsp;association of motivation and organization climate with employee performance. The samples used in this research were of&nbsp;390&nbsp;employees of Sony Technology (Thailand) Co., Ltd. Questionnaires were used a research tool. The study found that employees’ motivation in terms of existence needs had positive association with employee performance in terms of quantity (r =&nbsp;0.527).&nbsp;This was followed by employees’ motivation in terms of growth needs associating with employee performance in terms of time <br> (r =&nbsp;0.518).&nbsp;Herein, independent variables in all dimensions were moderately associated with dependent variables. In addition, organizational climate in terms of organizational commitment associated with employee performance in terms of quantity (r =&nbsp;0.540).&nbsp;This was followed by organizational climate in terms of organizational commitment associating with employee performance in terms of time (r =&nbsp;0.536).&nbsp;The independent variables were moderately associated with dependent variables<br><br>Article history: <br>&nbsp; &nbsp; Received 10 January 2019<br>&nbsp; &nbsp; Revised 10 February 2019<br>&nbsp; &nbsp; Accepted 14 February 2019<br><br></p> กฤษดา เชียรวัฒนสุข สันติกร ภมรปฐมกุล วิจิตตรา ผลมะม่วง Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-26 2019-12-26 6 2 36 49 Creating value-added sisal processing products of the Hupkaphong community, Cha-am district, Phetchaburi province https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231773 <p>&nbsp; &nbsp; &nbsp;The objective of this research is to develop sisal products of the agricultural cooperative village of Hupkaphong. Product To be soft and can be waterproof then test the opinions of consumers on new sisal product development. The research process begins with the development of products that are soft, using the process of soaking the hemp fibers with 1 hour of potassium hydroxide and dyeing as needed. Then soaked with 0.5 molar acetic acid for 3 hours and then put the hemp fibers to be the product. Then create a waterproof ability by spraying with fluorocarbon. And then used to test the opinions of the consumers on new sisal products of the village agricultural cooperatives Hupkapong In terms of newly developed products. The statistics used in data analysis, consisted of percentage (mean) and mean (Mean) and standard deviation (Standard Deviation) to describe demographic data and Pearson Chi-Square ( P) to explain the relationship and Paired Simples T-Test to compare the mean and the relationship between variables.</p> <p>&nbsp; &nbsp; &nbsp;The results of the research on personal factors are related to the number of purchases of new sisal products. Gender, age, education level The monthly income and the different occupations are different in relation to the number of purchases of new sisal products. Issues of pre-purchase expectations and the satisfaction after the purchase of new sisal products are different. In the quality of good raw materials The product is durable. The beauty of modern design continuous model development when used, it is safe and good image of the product.<br><br>Article history: <br>&nbsp; &nbsp; Received 25 December 2018<br>&nbsp; &nbsp; Revised 16 February 2019<br>&nbsp; &nbsp; Accepted 18 February 2019<br><br></p> วัชระ ยี่สุ่นเทศ อิงอร ตั้นพันธ์ Copyright (c) 2019-12-26 2019-12-26 6 2 50 65 Evaluation of the applied accounting by the sufficiency economy concept Salaya sub-district, Phuttamonthon district Nakorn-Phatom https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231787 <p>&nbsp; &nbsp; &nbsp; &nbsp; The objectives of this research were (1) study the participant’s opinion toward applied accounting project by the sufficiency economy concept of the community development volunteer leaders and network, Salaya sub-district, Phuttamonthon district Nakorn-Phatom and (2) the suggestions of the applied accounting project by the sufficiency economy concept. The data were collected by the quantitative method which the research population were community development volunteer leaders and network, Salaya sub-district, Phuttamonthon district Nakorn-Phatom, 163 subjects and statistics used were frequency percentage mean and standard deviation. The research results may be concluded that the project evaluation in overall was found in high level (mean = 3.77). The aspect with the highest mean value was the knowledge aspect, next was the place and service aspect and the least aspect was the documentary aspect. The participant’s suggestions were the project should be operating continuously for continuous development and should measure the participant’s knowledge before and after participating the project.<br><br>Article history: <br>&nbsp; &nbsp; Received 29 July 2018<br>&nbsp; &nbsp; Revised 11 February 2019 <br>&nbsp; &nbsp; Accepted 22 February 2019<br><br></p> <p>&nbsp;</p> สุภาณี อินทน์จันทน์ Copyright (c) 2019-12-26 2019-12-26 6 2 66 74 Development of the quality of personnel work life in Samutsakhon Provincial Administration Organization https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231790 <p>&nbsp; &nbsp; &nbsp;This research aimed at (1) studying of personnel’s background affecting the quality of work life in Samutsakhon Provincial Administration Organization; (2) comparing relationship of the development of the quality of personnel work life in Samutsakhon Provincial Administration Organization including performance in duty, work quality and understanding in the operation; and (3) studying problems and obstacles that occurring and proposes guidelines for solving those problems and obstacles in the development of the quality of personnel work life in Samutsakhon Provincial Administration Organization. The samples included 120 personnel who work for Samutsakhon Provincial Administration Organization. A questionnaire was used for collecting data and the statistics analyze included frequency, percentage, mean, standard deviation and hypothesis testing used t-test and F-test at statistical significance of .05 and .001 and correlation coefficient.</p> <p>The findings indicated that:</p> <ol> <li class="show">The personnel’s background affecting the quality of work life in Samutsakhon Provincial Administration Organization; the most of respondents were 80 female; the 59 people have aged between 30 to 40 years old, representing of 49.1 percent; the 98 people graduated in bachelor degree, representing of 81.7 percent; the 109 people have marital status, representing of 90.8 percent; the 51 people who have timing of work between 11 to 20 years, representing of 42.5 percent and the 57 people have income per a month between 15,001 to 20,000 Baht, representing of 47.5 percent. The overall of development of the quality of personnel work life in Samutsakhon Provincial Administration Organization at ( ) = 3.07; their opinions were uncertainty. In considering in question found that; the most of high average was performance in duty at ( ) = 3.38; their opinions were uncertainty; performance in quality development that added value in the profession at ( ) = 3.26 and the least average at ( ) = 2.85 included participation of organization that uncertainty.</li> <li class="show">The hypothesis testing of comparing relationship of the development of the quality of personnel work life in Samutsakhon Provincial Administration Organization showed that;</li> </ol> <p>(2.1) the difference of success of personnel work with background of education; their opinions of relationship of the development of the quality of personnel work life in Samutsakhon Provincial Administration Organization at statistically significance level of .05. The level of gender, marital status, timing of work and income per a month was not difference at statistically significance level of .05.</p> <p>(2.2) the characteristic of work with background of gender, marital status, timing of work and income per a month; their opinions of the development of the quality of personnel work life in Samutsakhon Provincial Administration Organization was not difference at statistically significance level of .05.</p> <p>(2.3) the understanding of work with background of gender, marital status, timing of work and income per a month; their opinions of the development of the quality of personnel work life in Samutsakhon Provincial Administration Organization was not difference at statistically significance level of .05.</p> <p>There should be more support of the quality of personnel work life in Samutsakhon Provincial Administration Organization with encourage further study to increase existing knowledge in order to be used in performing their duties efficiently while attending training, seminar to increase knowledge regularly for the improvement of quality of life in order to build morale in the operations for personnel in Samutsakhon Provincial Administration Organization.<br><br>Article history: <br>&nbsp; &nbsp; Received 1 February 2019<br>&nbsp; &nbsp; Revised 6 Mar 2019<br>&nbsp; &nbsp; Accepted 8 Mar 2019<br><br></p> ณัฐวรรณ สาสิงห์ Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-26 2019-12-26 6 2 75 87 Satisfaction and Work Performance of Employees After the merger https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231796 <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The purpose of this study was to investigate the influence of job satisfaction concerning the work performance of a financial group after the merger.&nbsp; The samples used in the study were 331 who were asked to provide data through a questionnaire.&nbsp; Its reliability regarding the Alpha value was .939 and the analysis of the respondents’ data frequency and percentage, mean, and standard deviation were applied. The hypothesis was tested by using Stepwise multiple regression analysis.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The results found that the employees’ work motivation in the overall staff was very high as well as their performance appraisals.&nbsp; of employees, financial group companies. After the merger in the overall, the job satisfaction on the policy and administration (X6), leadership (X11), opportunities and advancement (X4), relationships with colleagues (X8), and personnel acceptance (X5) could be written as raw score (B) and standard score (Bata) of the multiple regression equation. This can be used to predict the satisfaction of the personnel performance having been influenced after the merger.&nbsp; The predictive equation selected as the following raw score. = (Y) 1.138+.201 (X6)+.155 (X11)+.106 (X4)+.142&nbsp; (X8) + .087 (X5)<br><br>Article history: <br>&nbsp; &nbsp; Received 2 February 2019<br>&nbsp; &nbsp; Revised 4 Mar 2019<br>&nbsp; &nbsp; Accepted 6 Mar 2019<br><br></p> วรินทร์ จงมีสุข ธนธัส ทัพมงคล สุกฤษฎิ์ ลิมโพธิ์ทอง Copyright (c) 2019-12-26 2019-12-26 6 2 88 96 The study of Local Healthy Food from Identity of Community-based Tourism for Health Tourism Destinations in Western Thailand: A Case Study of Maha Sawat Canal Community-based Tourism, Maha Sawat Sub-district, Putthamonthon District, Nakhon Pathom Province https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231800 <p>&nbsp; &nbsp; &nbsp;This research aimed to: 1) study the community context in community-based tourism at Maha Sawat Canal; 2) study the local healthy food in Maha Sawat Canal Community and; 3) invent the stories and cooking lesson in local healthy food based on Maha Sawat Canal Community identity. A qualitative method and participatory action research were used by the research team and local people to develop guidelines for promoting community-based tourism development through food story tourism activity. Additionally, this provided job opportunities to local communities, and leveled up to local healthy food learning tourism.</p> <p>&nbsp; &nbsp; &nbsp;The research result were: 1) the tourism identity of Maha Sawat Canal community was lotus field tour, Learning Center of Thai rice cracker at Ban Sala Din, orchid garden, Ban Gac Fruit Juice, orchard tour and organic rice field tour. The identity local ingredients were, for example, rice, Thai morning glory, Madan leaf and fruit, Tamarind leaf and pomelo. Fishes were main meat, for example, Nile tilapia and snake-head fish. The research result from in-depth interviewed and focus-group discussion about local food revealed 53 local recipes. Most of them were curry without coconut milk. Local vegetables and herbs were main ingredients. It was because Maha Sawat was located along the canal, where food resources were available for variety of menu. 2) According to an in-depth interview, most of the food were defined as local dishes and has been recognized for more than 10 years. 70 percent of ingredients were locally available. Therefore, it was easy for applying cooking to a tourism activity. 3) There were 6 set of local healthy menu from the creation of local healthy food menu set through demonstration and interview. History, background and way of life in Maha Sawat were related to create stories and learning method of local food, Thai cuisine, herbal use and wise wisdom. Moreover, due to convenient transportation and short distance from Bangkok Metropolitan Region, and the trend of city life, the a la carte menu, such as fried rice in lotus leaf, rice and chili paste in lotus leaf and Thai fried noodles, was found as menu for tourists.<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 4 February 2019<br>&nbsp; &nbsp; &nbsp;Revised 10 Mar 2019<br>&nbsp; &nbsp; &nbsp;Accepted 12 Mar 2019<br><br></p> วรารัตน์ สานนท์ กมลพร สวนทอง Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-26 2019-12-26 6 2 97 114 Teacher empowerment affecting morale related to work performance of teachers in schools under the office of Pathum Thani Primary Education Service Area 2 https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/231802 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; This research aim to 1. Study the level of teachers’ empowerment; 2) Identify the level of teachers’ morale in work performance; and 3. Analyze the teachers’ empowerment affecting teachers’ morale in work performance. The research sample, derived by proportional stratified random sampling as distributed by size, was 297 teachers of government schools under Pathum Thani Primary Educational Service Area Office 2. The research instrument was a questionnaire constructed by the researcher with IOC content between 0.67 and 1.00.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The internal consistency reliability coefficients of the questionnaire: teachers’ empowerment was 0.97 and teachers’ morale in work performance was 0.94. Data were analyzed with percentage, mean, standard deviation and stepwise multiple regression.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The research found that 1. Overall and in specific aspects, the teachers’ empowerment was at a high level. They were, ranked from the highest to the lowest, advancement, increase competence and skill, support, information, reward and recognition, and resources. 2. Overall and in specific aspects, the teachers’morale in work performance was at a high level.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; They were, ranked from the highest to the lowest, achievement, working condition, company policy and administration, and benefits and reward. 3. The teachers’empowerment in the aspects of increase competence and&nbsp; skill (X<sub>5</sub>), information (X<sub>2</sub>),&nbsp; advancement (X<sub>4</sub>), and reward and recognition (X<sub>6</sub>), together predicted the teachers’ morale in work performance ( )&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; at the percentage of 62.60 with statistical significance at .01. The regression equation was&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;= 1.00 + 0.23 (X<sub>5</sub>) + 0.18 (X<sub>2</sub>) + 0.20 (X<sub>4</sub>) + 0.11 (X<sub>6</sub>).<br><br>Article history: <br>&nbsp; &nbsp; Received 6 Mar 2019<br>&nbsp; &nbsp; Revised 27 April 2019<br>&nbsp; &nbsp; Accepted 29 April 2019<br><br></p> ดารารัตน์ อ้นถาวร Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-26 2019-12-26 6 2 115 130 Development guidelines for marketing mix Cultural tourism In Ratchaburi Province. https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/233133 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The purpose of this research is to: 1. Study tourism behavior, cultural tourism Ratchaburi province of tourists classified by personal characteristics.2. Study marketing mix factors That affects cultural tourism Ratchaburi Province and 3. Find ways to develop marketing mix Cultural tourism Ratchaburi Province.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This research model uses a mixed method research methodology. Consisting of quantitative and qualitative research In the quantitative research, the sample group used in the research is Tourists based on cultural attractions in Ratchaburi Province, 400 people.Use the convenient sample selection Tools used for data collection include Questionnaires created by the researcher With content validity between 0.67 - 1.00, tested for reliability with Cronbach Alpha Coefficient. Found the confidence in the marketing mix with confidence in the range 0.72-0.86, while the tourism behavior had the confidence value of 0.88</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Statistics used in data analysis were percentage, mean, standard deviation. Independent t-test One-way analysis of variance And multiple regression analysis For qualitative research Main contributor The researcher used a specific sample selection from People with experience in cultural tourism management And those involved and willing to cooperate in answering 3 questions.</p> <p>The research found that</p> <ol> <li class="show">Cultural tourism behavior in Ratchaburi Province will be different in education. And travel experience With statistical significance at 0.01 level</li> <li class="show">Marketing mix factors That affects cultural tourism Ratchaburi Province in the overall picture with forecasting power equal to 55 percent. The marketing mix factors affecting cultural tourism Ratchaburi Province In the overall picture Physical characteristics (b = 0.40), price (b = 0.26), personnel (b = 0.24) and products (b = 0.21) respectively. The predictive equation can be written as follows.</li> </ol> <p>Y = 1.72+ 0.21X<sub>1</sub> *+ 0.26 X<sub>2</sub> **+ 0.10 X<sub>3</sub> + 0.11 X<sub>4</sub> + 0.24 X<sub>5</sub> **+ 0.04 X<sub>6</sub> + 0.40 X<sub>7</sub>**</p> <ol start="3"> <li class="show">Guidelines for the development of marketing mix Cultural tourism Ratchaburi Province Requires understanding of the pulling factor and the pressure factor Let tourists be impressed. Come back again Including telling the impression of places to visit to people who know Is a development of marketing mix to sustainability With stakeholders having to focus on technology changes Creating a community identity And developing a model of local knowledge management along with<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 30 Mar 2019<br>&nbsp; &nbsp; &nbsp;Revised 27 April 2019<br>&nbsp; &nbsp; &nbsp;Accepted 30 April 2019<br><br></li> </ol> กนกวรรณ ศิลสว่าง Copyright (c) 2019-12-27 2019-12-27 6 2 131 146 Network Management For Academic Works Support To The Community Of Rajabhat Universities In The Western Region https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232408 <p>&nbsp;</p> <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The Objectives of this research were to (1) study the network management of Rajabhat Universities in the Western Region, (2) study the academic works support to the community of Rajabhat Universities in the Western Region, and (3) study the guidelines to develop the efficiency network for academic works support of Rajabhat Universities in the Western Region. This study was mixed-methods research by collecting data from (1) quantitative respondents, consist of lecturers and officers of the university, a total of 346 persons. The sampling was calculated by using formulation of Yamane and using quota sampling method for proportionally collecting data. (2) qualitative informants, consistof lecturers, executives, council members, officers and network agency of the University,a total of 20 persons. The informants was chosen by using purposive sampling method. The result of this study can be concluded as follows:</p> <ol> <li class="show">The network management of Rajabhat Universities in the Western Region; the overall average was in high level (Mean = 3.46). The issue of Internal Interaction has the highest average among of all issue. The other lower average issues can be ordered consecutively as follows: Purpose of Participation, Internal Benefit, Internal Assistance, and the issue of Management System and Internal Potential Improvement, have the lowest average among all issue.</li> <li class="show">The academic works support to the community of Rajabhat Universities in the Western Region; the overall average was in high level.</li> <li class="show">Theresult of qualitative study found that the of Rajabhat Universities in the Western Region has the guidelines to develop the efficiency network for academic works support to the community as follows: (1) focusing on participation between networks with a strategy and result of working together, including a learning and sharing the method for working (2) communicating to create perception for improving coordinating cooperation pattern of area-based working between the relevant sectors (3) designating activities to make a collaboration for creating public interests, and(4) relevant agencies should be preparing a Memorandum of Understanding (MOU) for integrated cooperating on working in each issue.<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 26 Mar 2019<br>&nbsp; &nbsp; &nbsp;Revised 10 June 2019<br>&nbsp; &nbsp; &nbsp;Accepted 12 June 2019<br><br></li> </ol> ภัทรภร จ่ายเพ็ง Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-27 2019-12-27 6 2 147 161 Factors Influencing the Selection of Accounting Policies Regarding Revenue Recognition of Real Estate for Non - Publicly Accountable Entities https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232410 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; This paper aims to study factors influencing the selection of accounting policies regarding revenue recognition of real estate for non-publicly accountable entities. The main informant of this study is personnel in the real estate businesses in Phra Nakhon Sri Ayutthaya Province. This study is a qualitative research. Data were collect by in-depth interviews with 18 executives and accounting managers. The theme analysis approach was use as a tool to analyze the main issues by specificity regarding the expected factor influencing the accounting policy selection. In addition, the triangulation method is used in data collection methods. By using different sources to collect data from 1) real estate (NPAEs) 2) interview providers and 3) financial statements</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The results of this study revealed that (1) internal factors affecting the selection of accounting policies regarding revenue recognition of real estate for non-publicly accountable entities included the attitude of the executives towards tax planning and targeted business performance. (2) external factors affecting the selection of accounting policies regarding revenue recognition of the real estate for non-publicly accountable entities consisting of economy, politics, society, competitors, laws and regulations. (3) revenue recognition of installment amount on due, revenue recognition methods by percentage of job completion directly affecting a difference between production cost and profit. These factors significantly influenced financial information, and were involved in the decision to select the accounting policies.&nbsp;</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Choosing an appropriate accounting policy contributes to the accuracy of financial analysis of the real estate for non-publicly accountable entities. Therefore, management should select an appropriate revenue recognition method and apply them consistently. In addition, the government agencies should develop or promote an appropriate tax-planning notion for non-publicly accountable entities for maximizing the organization’s benefits<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 2 May 2019<br>&nbsp; &nbsp; &nbsp;Revised 31 May 2019<br>&nbsp; &nbsp; &nbsp;Accepted 5 June 2019<br><br></p> กวินทิพย์ ว่องธัญกรณ์ Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-27 2019-12-27 6 2 162 174 Baby boomers and their shopping behaviors: the decision process to purchase all product through social media https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232413 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The purpose of this research was study for 1.Decision making behavior of buying products though online social networks of baby boomers aged by demographic factors.</p> <p>&nbsp;2.Marketting mix factors influencing the purchasing decision behavior via the online network of the baby boomers. The research sample is elderly who bought products via online networks of 400 people. The research instrument is a question are for data collection. Before collecting the questionnaires, the questionnaires was tested to test the reliability of 0.939. Analysis of data by finding frequency, percentage, average, standard deviation, <a href="https://www2.it.kmutnb.ac.th/teacher/FileDL/AsstProfDrNalinpat183256000043.pdf">one-way anova, </a>&nbsp;independent sample t test, component analysis and multiplication analysis.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The research found that :</p> <ol> <li class="show">Decision making behavior of buying products though online social networks of baby boomers aged by demographic factors. Different levels of education and careers will have different purchasing behavior via online social networks with statistically significant differences at the level of 0.05. Gender, age, status and income, There will be no difference in the behavior of decisions though social networks.</li> <li class="show">Decision making behavior of buying products though online social networks of baby boomers aged by demographic factors. The analysis of marking mix factors can extract 6 new factor by finding the there are only 2 factors by using stepwise method that effect purchasing decision are service and delivery factors, informational factors.<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 22 April 2019<br>&nbsp; &nbsp; &nbsp;Revised 7 June 2019<br>&nbsp; &nbsp; &nbsp;Accepted 11 June 2019<br><br></li> </ol> <p>&nbsp;</p> ธัญลักษณ์ สุมนานุสรณ์ Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-27 2019-12-27 6 2 175 188 The Development of Information System for Management in the Five Precepts Keeping Village Project at Nakhon Pathom Province https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232417 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; This research aims to 1) design and develop the Management Information System of the five precepts Nakhon Pathom Province and 2) evaluate the satisfaction of the using for the system. The system was developed in the form of web-based application and the SDLC (System Development Life Cycle) system was used for system design and development. The proposed system was evaluated the efficiency by 3 experts and was evaluated the satisfaction of using the system by 30 users, the staff of the Office of Buddhism in Nakhon Pathom and general users.</p> <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The study found that the results of the evaluation of the system from 3 experts by measuring performance in 4 areas: 1) system screen design 2) system performance 3) system processing and 4) system security. The average assessment results were in the high level, with an average of 4.42, standard deviation equal to 0.58.</p> <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The results of the satisfaction evaluation of the system usage from 30 users, with a total of 10 assessments: 1) Information is modern. 2) Information is accurate. 3) Information system covering all missions 4) Information system is beneficial to the operation 5) Information that meets the needs of users 6) Information systems in categories 7) Form and method of data presentation 8) The speed of finding information 9) Convenient access and 10) The system is easy to use. The average assessment results are in the high level, which is the average of 4. 5 standard deviations equal to 0.63.<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 19 May 2019<br>&nbsp; &nbsp; &nbsp;Revised 11 June 2019<br>&nbsp; &nbsp; &nbsp;Accepted 13 June 2019<br><br></p> ไก้รุ่ง เฮงพระพรหม เดช ธรรมศิริ สุธารัตน์ ชาวนาฟาง สุพจน์ เฮงพระพรหม Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-27 2019-12-27 6 2 189 202 Customer Satisfaction with Service of Promise (Thailand) Limited. Bangkhae Plaza Branch, Bangkok https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232420 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Research on customer satisfaction with services With the objectives 1) to study the level of customer satisfaction towards the service 2) compare the satisfaction of the customers with the service Providence (Thailand) Co., Ltd. Bang Khae Plaza Branch Bangkok The sample group consisted of 400 users of the service of Prosper Company using Convenience Sampling. The tools used to collect data were questionnaires. (Questionnaire) 2 parts. The statistics used are percentage, average ( ) and standard deviation (SD.) And hypothesis test statistics are t-test and One-Way ANOVA.</p> <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The results of customer satisfaction levels towards the service provided by Promise (Thailand) Company Limited, Bang Khae Plaza Bangkok The overall level is at a high level with an average of (3.88) and the standard deviation is equal to (SD. = 0.678) when considered by each aspect, in order from the highest average score Found that the confidence With an average of (3.91), followed by care With an average of (3.89) reliability With the average value equal to (3.88), the concreteness of the service With an average of (3.87) and the response to the service recipients With an average value of (3.84). The comparison of customer satisfaction with the service provided by Promise (Thailand) Co., Ltd. Bang Khae Plaza Bangkok With personal characteristics such as gender, age, education level, occupation, average monthly income, found that there were statistically significant differences at 0.01 level<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 3 June 2019<br>&nbsp; &nbsp; &nbsp;Revised 23 June 2019<br>&nbsp; &nbsp; &nbsp;Accepted 25 June 2019<br><br></p> นราธิป แนวคำดี กฤษณ์ ทัพจุฬา ดวงใจ อังโก๊ะ Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-27 2019-12-27 6 2 203 214 The Technological Impacts Thailand 4.0 Policy towards The Changes in Professional Accounting https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232425 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; Thailand 4.0 policy has important impacts on management and organizations, especially in the accounting area.&nbsp; The implementation of Thailand 4.0 policy should help reduce the accounting work process more compact and smart to be driven by technology.&nbsp; It can also help the development of good organizational structure and add value to business.</p> <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;The objective of this research was to study technological impacts of Thailand 4.0 policy on changes in professional accounting works which will be affected the electronic document system and accounting information system and other information systems were used in the organization. The online questionnaires were used in this research. This data were collected from the population of accounting professionals who are undergraduate accounting graduates from Nakhon Pathom Rajabhat University, 195 people, get 173 samples in the completed questionnaire. The data were analyzed by using stepwise regression. The result showed that two factors have been affected by Thailand's policy 4.0, the first factor is tax online system (X1), the 2<sup>nd</sup> factor Accounting Information System in office (X2). The results of the research are as follows:</p> <p>&nbsp;</p> <p>Electronic document system Y1=37.754+0.25X1 ;R2=0.047</p> <p>Accounting information system Y2=12.911+0.35x1+0.532x2 ;R2=0.165</p> <p>Other information system Y3=45.511+0.282x2 ;R2= 0.065</p> <p>As of financial technology, there was no statistically significant change in accounting practice through the office information system.<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 3 June 2019<br>&nbsp; &nbsp; &nbsp;Revised 3 September 2019<br>&nbsp; &nbsp; &nbsp;Accepted 13 September 2019<br><br></p> วีรกิจ อุฑารสกุล มัตธิมา กรงเต้น ปาริชาติ ขำเรือง Copyright (c) 2019 https://creativecommons.org/licenses/by-nc-nd/4.0 2019-12-27 2019-12-27 6 2 215 224 The People’s Participation Development Model In Solid Waste Management Of Local Administrative Organizations In Samutsakorn Province https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232932 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;This research aimed to 1) study the people’s participation in solid waste management of local administrative organization in Samutsakorn province, 2) study the people’s participation level in solid waste management of local administrative organization in Samutsakorn province, 3) study the suggestions in developing the people’s participation in solid waste management, 4) study approaching methods in developing the people’s participation in solid waste management of local administrative organization in Samutsakorn province.</p> <p>This study used mixed method research by using quantitative and qualitative study. Samples of the quantitative research were household representatives, totally 384 samples through the data collecting by questionnaires. Informants of the qualitative research were public sector representatives in Samutsakorn province, totally 9 subjects, and natural resources and environmental protection volunteer network representatives, totally 7 subjects through the focus group discussion method.</p> <p>The research findings were (1) Factors affecting the people’s participation level in solid waste management of local administrative organization in Samutsakorn province, in overall, was found in moderate level, which may arranged the factors as follows: Useful action needs factor, Awareness factor, Social needs factor, Mind response needs factor, Information perception factor, Common interest and concern factor, Common agreement to change the community factor, Common dissatisfaction factor, Honor and dignity needs factor. Power needs factor, important person acquaintance needs factor, and Influence needs factor. (2) The people’s participation level in solid waste management of local administrative organization in Samutsakorn province, in overall, was found in high level, which may arranged the aspects as follows: Benefit received aspect, Evaluation aspect, Activity aspect, Using benefit aspect, and Planning aspect. The results of the linear multiple regression analysis between factors affecting people’s participation in solid waste management of local administrative organization in Samutsakhon province and the level of people’s participation in solid waste management of local administrative organization in Samutsakhon province found that the 3 factors affecting the participation with the highest level of people’s participation, firstly, Information perception factor (X<sub>17</sub> Beta = 0.32), secondly, Useful action needs factor (X<sub>8</sub> Beta = 0.31), and thirdly, Social needs factor (X<sub>6</sub> Beta = 0.18). The unstandardized regression equation was formed as</p> <p>= 1.07 + (0.08X<sub>2</sub>) + (0.06X<sub>3</sub>) + (0.07X<sub>5</sub>) + (0.12X<sub>6</sub>) + (0.22X<sub>8</sub>) + (0.10X<sub>12</sub>) + (0.14X<sub>15</sub>) + (0.11X<sub>16</sub>) + (0.35X<sub>17</sub>)&nbsp; and the standardized regression equation was formed as</p> <p>&nbsp;=&nbsp; 0.14Z<sub>2 </sub>+ 0.13Z<sub>3</sub> + 0.10Z<sub>5</sub> + 0.18Z<sub>6 </sub>+ 0.31Z<sub>8</sub> + 0.12Z<sub>12</sub> + 0.16Z<sub>15 </sub>+ 0.11Z<sub>16 </sub>+ 0.32Z<sub>17</sub> .</p> <p>(3) Suggestions in developing the people’s participation in solid waste management of local administrative organization in Samutsakorn province with 3 highest frequency were as follows: 1) Should have more public advertisement of people’s duty in solid waste management, 2) Local agencies should have activities campaign in promoting the people’s solid waste management, and 3) Should provide payment for natural resources and environmental protection volunteer to motivate the people’s participation. (4) Approaching methods in developing the people’s participation in solid waste management of local administrative organization in Samutsakorn province were comprised with 4 activity projects; 1) Household waste management and separation project, 2) Plastic bag reduce through Line application advertisement project, 3) Environment model kids project and 4) Solid waste bank project.<br><br>Article history: <br>&nbsp; &nbsp; Received 4 June 2019<br>&nbsp; &nbsp; Revised 20 June 2019<br>&nbsp; &nbsp; Accepted 22 June 2019<br><br></p> <p>&nbsp;</p> วัชรวิพัฒน์ ศิลปารัตน์ Copyright (c) 2019-12-27 2019-12-27 6 2 225 243 Factors affecting learning organization development of supporting staff in Thonburi 1 Hospital https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232934 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The purposes of this research were to: 1) study the factors affecting being learning organization of supporting staff in Thonburi 1 Hospital; 2) identify supporting staff’s opinion on being learning organization of Thonburi 1 Hospital; 3) compare supporting staff’s opinion on being learning organization of Thonburi 1 Hospital as classified by personal factors; and 4) analyze development guidelines for learning organization to improve work quality of supporting staff in Thonburi 1 Hospital. The research sample was divided into 2 groups: 1) questionnaire respondents consisted of 400 supporting staff in Thonburi 1 Hospital, derived by convenience sampling; and 2) interview respondents consisted of head of directing division, head of service system development and health service support, and supporting staff in Thonburi 1 Hospital, totaling 6 persons, derived by purposive sampling. The research instruments were a questionnaires with the IOC content validity between 0.67-1.00, and an interview form constructed by the researcher. Data were analyzed with percentage, mean, standard deviation, t-test, one-way ANOVA, multiple regression and content analysis.</p> <p>The research results were as follows:</p> <ol> <li class="show">Overall, the factors affecting being learning organization of supporting staff in Thonburi 1 Hospital was at a high level. When considering each aspect, all aspects were at a high level. Specifically, the aspects of vision, mission and strategy; organizational structure; organizational culture; leadership; and motivation had the same average; while work atmosphere has the least average.</li> <li class="show">The supporting staff’s opinion on being learning organization of Thonburi 1 Hospital was at a high level. When considering each aspect, all aspects were at a high level. These aspects, in the descending order, were excellence of staff, systematic thinking, thinking pattern, shared vision, and team learning.</li> <li class="show">The supporting staff in Thonburi 1 Hospital with difference in personal factors had different level of opinion on being learning organization of Thonburi 1 Hospital. Overall, the supporting staff with difference in gender, age, position, and education level had different level of opinion toward being learning organization of Thonburi 1 Hospital with significance level at .05. However, there was no difference among those with difference in work experience.</li> <li class="show">The organizational culture, work atmosphere, organizational structure, leadership, and motivation together predicted being learning organization of supporting staff in Thonburi 1 Hospital at the percentage of 69.90 with statistical significance level at .05. The regression equation was Ŷ<sub>tot</sub> = 2.391** + 0.045 (X<sub>1</sub>) + 0.247** (X<sub>2</sub>) + 1.247** (X<sub>3</sub>) + 3.623** (X<sub>4</sub>) + 0.939** (X<sub>5</sub>) + 3.192** (X<sub>6</sub>).</li> <li class="show">The development guidelines of learning organization to improve work quality of supporting staff in Thonburi 1 Hospital should be focused on organizational culture which is the factors with the highest effect, followed by work atmosphere and leadership. Staff should be instilled learning awareness by creating organizational culture of sharing and exchanging opinion, and experience. Work atmosphere should consistently encourage and facilitate learning and knowledge sharing of the staff. Additionally, organization leaders should promote learning organization building. These are important factors to develop learning organization to improve work quality of supporting staff in Thonburi 1 Hospital. They are building awareness of staff to be enthusiastic in learning and develop staff’s potential for personal and organizational progression.<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 2 Februarys 2018<br>&nbsp; &nbsp; &nbsp;Revised 1 April 2018<br>&nbsp; &nbsp; &nbsp;Accepted 2 April 2018<br><br></li> </ol> ภัทราพร น่วมโต1 Copyright (c) 2019-12-27 2019-12-27 6 2 244 262 Employee Needs according to ERG theory and Interpersonal Relationship in Organization Affecting Organizational Conflict in Electronic Industry That affects conflicts in organizations in the electronics industry https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232939 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The objectives of this research were to study 1) the employee’s motivation level according to the ERG theory, interpersonal relationship according to Sangahavatthu-4 and organizational conflict; and 2) influence of employee’s motivation according to ERG theory and interpersonal relationship according to Sangahavatthu-4 on the employee’s organizational conflicts in electronics industry. Studied population was employees working in electronics industry located in Bangkok and metropolitan area and there were 514 employees being selected as studied samples. The data collection used the questionnaire. Data analysis employed frequency, percentage, mean, standard deviation, and multiple regression analysis.</p> <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The results of the study showed that employee needs in terms of employee’s relationship affected organizational conflicts in relation to relationship with colleagues and opposite direction process. In the meantime, interpersonal relationship according to Sangahavatthu-4 in terms of convincing speech and equitable treatment affected organizational conflicts in relation to work and opposite direction process. Additionally, interpersonal relationship according to Sangahavatthu-4 in terms of voluntary affected organizational conflicts in relation to work and relationship with colleagues in the same direction at the statistically significant level as of 0.05.<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 22 February 2019<br>&nbsp; &nbsp; &nbsp;Revised 1 April 2019<br>&nbsp; &nbsp; &nbsp;Accepted 2 April 2019<br><br></p> นาถรพี ชัยมงคล กฤษดา เชียรวัฒนสุข Copyright (c) 2019-12-27 2019-12-27 6 2 263 280 Service Quality Affecting Efficiency in Tax Collection of Kanchanaburi Area Excise Office https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232940 <p>The purposes of this research were to study service quality and efficiency in the tax efficiency of Kanchanaburi Area Excise Office in order to make a comparison of the service quality classified by personal factors and to study relations of the service quality&nbsp;</p> <p>&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The sample of this study were 400 clients at Kanchanaburi Area Excise Office by using quota random sampling. The instrument used in this study was a 5-level rating scale questionnaire with content validity between 0.64-1.00, reliability of the service quality of 0.93 and reliability of tax collection efficiency of 0.85. Statistics used in data analysis were percentage, mean, standard deviation, t-test, one-way ANOVA, and multiple regression with statistical significance at 0.05</p> <p>The research results were as follows:</p> <ol> <li class="show">The clients’ opinions on the service quality of Kanchanaburi Area Excise Office was overall high. When considering in separate aspects, they all were found to be high. The clients placed an importance on trustworthiness the most. In addition, the efficiency in tax collection of Kanchanaburi Area Excise Office was overall high and when considering in separate aspects, they all were found to be high. The clients saw tax levied as aimed target as the most important.</li> <li class="show">The results of the comparison of efficiency in tax collection of Kanchanaburi Area Excise Office classified by personal factors showed that age, education levels, and average monthly incomes were statistically different. Meanwhile, it was found no difference when considered by gender and marital status.</li> <li class="show">In Service the service quality affecting efficiency in tax collection of Kanchanaburi Area Excise Office, service quality, objectivity of services, trustworthiness and reliability, responses to clients, and recognition and understanding clients had an influence on efficiency in tax collection of Kanachanaburi Area Excise Office, whit statistical significance, multiple correlation coefficient (R2) equal to 0.71. It could be written as equations as follows:</li> </ol> <p>The efficiency in tax collection</p> <p>ŷ = 0.31 + 0.24X<sub>1</sub> + 0.10X<sub>2</sub> + 0.23X<sub>3 </sub>+ 0.27X<sub>5</sub></p> <p>The predictive equation in form of standard scores is as follows:</p> <p>Zŷ = 0.24Zx<sub>1</sub> + 0.10Zx<sub>2</sub> + 0.23Zx<sub>3</sub> + 0.27Zx<sub>5</sub></p> <p><sub><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 10 July 2019<br>&nbsp; &nbsp; &nbsp;Revised 23 November 2019<br>&nbsp; &nbsp; &nbsp;Accepted 28 November 2019<br></sub></p> วรัญญา ถิ่นสำราญ Copyright (c) 2019-12-27 2019-12-27 6 2 281 296 Transformational leadership of the administrators influence on the success of the use of information technology. In Thawi Watthana District Office Bangkok. https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232943 <p>The objectives of this research are following; To study the transformational leadership of the administrators that influence the success of using information technology in Thawi Watthana District Office. Bangkok</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; In this research, the researcher uses the quantitative data methodology by using a questionnaire to collect data from the population of 128 ordinary Bangkok civil servants and 100 samples, calculated from the Taro Yamane formula and using Cluster random sampling in order to obtain appropriate samples for data collection Data analysis The researcher processed using the software package for social science research. And use inferential statistics to test hypotheses, including multiple regression analysis.</p> <p>Hypothesis test results It was found that the transformational leadership of the administrators as a whole had an influence on the success of using information technology in Thawi Watthana District Office. Bangkok The regression equation can be written as follows: &nbsp;</p> <p>The success of using information technology = = 0.962 + 0.259 (Corporate orientation to the future) + 0.310 (Good leaders must be good role models for others) + 0.200 (Organizational orientation to achieve desired direction) as well as the overall transformational leadership of the administrators can predict the success of using technology. 53.90 percent of the information. The said percentage shows that this model has moderate reliability. In addition, the overall transformational leadership of the administrators also influenced the prediction of the success of using information technology by 77.10 percent.<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 2 November 2019<br>&nbsp; &nbsp; &nbsp;Revised 21 November 2019<br>&nbsp; &nbsp; &nbsp;Accepted 28 November 2019<br><br></p> อนันต์ โพธิกุล Copyright (c) 2019-12-27 2019-12-27 6 2 297 309 Relationship between Spiritual Intelligence and Competencies of Thai Professional Accountants https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232944 <p>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; The purpose of this research is to study the relationship between spiritual intelligence and competencies of Thai professional accountants, Questionnaires data were collected from 401 Thai professional accountants who attended the training with the Federation of Accounting Professions by random and convenience sampling. This research used partial least squares structural equation modeling (PLS-SEM) to analyze the relationship between spiritual intelligence and competencies of Thai professional accountants through the mediating role of self-efficacy and job satisfaction. The results showed that spiritual intelligence has a relationship with competencies of Thai professional accountants, which can be explained by the role of self-efficacy and job satisfaction. Moreover, the analysis supported a positive relationship between competencies of Thai professional accountants and job performance. All results are statistically significant at the 0.01 level<br><br>Article history: <br>&nbsp; &nbsp; &nbsp;Received 8 August 2019<br>&nbsp; &nbsp; &nbsp;Revised 26 November 2019<br>&nbsp; &nbsp; &nbsp;Accepted 28 November 2019<br><br></p> สมศรี เวิ่นทอง Copyright (c) 2019-12-27 2019-12-27 6 2 310 323 Factors Affecting to Goods Purchasing Decision by using QR Code Transactions of Nakhon Pathom Rajabhat University Students https://so03.tci-thaijo.org/index.php/JMSNPRU/article/view/232945 <p>This paper aimed (1) to compare purchasing decision with QR Code of undergraduate students in Nakhon Pathom Rajabhat University, categorized by individual factors, (2) to study how marketing mix affecting purchasing decision with QR Code of undergraduate students in Nakhon Pathom Rajabhat University and (3) to examine an influence of attitude and trustworthiness of undergraduate students regarding purchasing decision with QR Code in Nakhon Pathom Rajabhat University.</p> <p>The paper was a quantitative research, examined with 400 samplings from undergraduate students in Nakhon Pathom Rajabhat University. These samplings were collected by convenience sampling technique through a questionnaire-based survey. As the analysis included Percentage, Mean, Standard Deviation, Pearson’s Correlation and Multiple Regression Analysis.</p> <p>The results showed that</p> <p>(1) the gender effected on purchasing decision with QR Code of undergraduate students in Nakhon Pathom Rajabhat University,</p> <p>(2) The marketing mix affects purchasing decision with QR Code. These were dominated by Product (b=0.29), Promotion (b=0.20), Place (b=0.10), and Price (b=0.09) respectively. The predictive power was at 73 percent and multiple regression equation was shown Y = 1.30 + 0.29 X<sub>1 </sub>+ 0.09 X<sub>2 </sub>+ 0.10 X<sub>3 </sub>+ 0.20 X<sub>4 </sub></p> <p>&nbsp;(3) The attitude and trustworthiness of undergraduate students affects purchasing decision with QR Code was dominated by trustworthiness (b=0.37) and attitude (b=0.26) respectively. The predictive power was at 69 percent and multiple regression equation was shown Y = 1.55 + 0.26 X<sub>5 </sub>+ 0.37 X<sub>6<br><br><br>Article history: <br>&nbsp; &nbsp; Received 4 July 2019<br>&nbsp; &nbsp; Revised 20 July 2019<br>&nbsp; &nbsp; Accepted 22 July 2019<br> </sub></p> ธนาธิป พัวพรพงษ์ Copyright (c) 2019-12-27 2019-12-27 6 2 324 338