Somboondee C. Guidelines for Developing The Potential of Accounting Practitioners at Autonomous Universities and Public Universities in The Digital Age . rpubajournal [internet]. 2025 Dec. 25 [cited 2026 Sep. 11];4(2):179-204. available from: https://so03.tci-thaijo.org/index.php/RPUBAJOURNAL/article/view/296535