Journal of Humanities and Social Sciences Nakhon Phanom University

Task-based Language Learning in Business English Courses for Thai EFL Undergraduate Students: Challenges and Opportunities

Rungsan Lakhamja — 2025-08-29

Challenges and opportunities in implementing Task-based Language Learning (TBLL) for Thai EFL undergraduates in Business English courses are examined through literature review and institutional analysis. Key obstacles are identified including cultural adaptation barriers, resource constraints, and assessment limitations, while potential for developing communicative competence, practical skills, and student engagement is highlighted. Recommendations are offered for practitioners and policymakers to enhance communicative approaches in Business English instruction. Analysis indicates that despite implementation challenges in Thai EFL contexts, TBLL can effectively improve students' business English proficiency and professional readiness when properly adapted.

A Development of Ethical Leadership and the Cause-and-Effect Factors of Ethical Leadership Scales for Students at Thailand National Sports University

Jutatip Suangsuwan — 2025-08-29

This research aimed to examine the construct validity of the ethical leadership and its causes and effects; examine the discriminatory power of scales; create T-normal criteria for measuring variables; check the slope parameters of each item, and the threshold values of selecting each item; examine the differential item functioning (DIF) of the items; and compare the number of validated items analyzed using Classical Testing Theory (CTT) and Item Response Theory (IRT) methods. The sample comprises 1,048 Thailand National Sports University (TNSU) students from secondary data. The research procedures consisted of comparing means analysis with known group technique, validating construct validity with confirmatory factor analysis, developing normalized T-scores, examining the joint slope parameters and their threshold values of each item, checking the different functions of each item, and comparing the number of validated items between CTT and IRT methods using the dependent t-test. The results were as follows: 1) The results of examining the construct validity of student ethical leadership and its causes and effects scales indicated that all 62 variables were validated. 2) The results of examining the discriminatory power of the developed scales showed that the scales had discriminatory power. 3) The results of creating normalized T criteria revealed that the normalized T-scores were able to classify individuals into differentiate groups. 4) The results of checking the slope parameters of each item, and the threshold value of each answer item pointed out that the common slope parameters and the threshold had β values distributed over a range of parameters, the Threshold values of each answer item were β1< β2< β3< β4. 5) The results of examining the different functions of the items on each variable notified that there were items biased toward subgroup. 6) The results of comparing the number of valid test items analyzed using CTT and IRT methods verified that 27 variables had the same number of items, there were 33 variables with no statistically significant difference in item number, which indicated that both theories provide similar results for scales developing.

Organizational Innovation Capability of Investment-Promoted Businesses in Thailand

Atcharawan Rattanaphan — 2025-08-29

This research aims to examine the effects of organizational innovation capability (OIC) on business excellence (BE), market acceptance (MA), sustainable competitive advantage (SCA), and long-term performance (LTP) among investment-promoted businesses in Thailand through organizational learning (OL) as the moderating variable. A total of 484 investment-promoted businesses in Thailand were selected as the sample for the study using convenience sampling method, and multiple regression analysis was applied to test the research relationships. The results showed that 1) OIC significantly influences BE, MA, SCA, and LTP. Furthermore, BE significantly affects both SCA and LTP while SCA has significantly influences LTP, and MA significantly affects both SCA and LTP. 2) BE, SCA, and MA serves as mediating variables in the OIC and LTP. 3) OL moderates the relationship between OIC-SCA, BE and LTP, and MA and LTP, but does not moderate other relationships. Thus, OIC plays a crucial role in determining and explaining investment-promoted businesses' performance achievement. Executives should focus on enhancing innovation capabilities and organizational learning (OL) mechanisms to foster sustainable competitive advantage (SCA) and enhance long-term organizational performance.

The Influence of Proactive Branding Strategies on Brand Performance: Evidence from Supplementary Food Firms in Thailand

Rattawut Chaola — 2025-08-29

This study examined the influence of proactive branding strategies on brand differentiation, customer engagement quality, customer experience enhancement, and brand performance, as well as analyzed the mediating roles of these variables on brand performance. Additionally, the study also explored the moderating role of the digital transformation level in the relationships among these variables. Data were collected from 122 Thai supplementary food businesses through a structured mail survey, and multiple regression analysis was used for data analysis. The findings revealed that 1) proactive branding strategies had a direct positive influence on brand differentiation, customer engagement quality, customer experience enhancement, and brand performance; 2) brand differentiation, customer engagement quality, and customer experience enhancement had a positive effect on brand performance; and 3) digital transformation level did not moderate most relationships in the model, it significantly strengthened the relationship between customer engagement quality and brand performance. For the implications, this study filled the existing literature’s void on documenting the effect of proactive branding on brand performance in emerging markets. Firms should focus more on strategic branding and adopt technology applications to make communications more effective, deepen customers’ attachment, and increase industry competitiveness. Further studies should extend to examine the casual factors that contributed to the implementation of proactive branding and its generalizability to different industries and contexts.

The Intention to Comply with Personal Income Tax Obligations Beyond Employment Income: A Case Study of IT Employees

Waranpong Boonsiritomachai — 2025-08-29

This study aims to examine the tax compliance behavior of individual taxpayers who earn income sources other than employment and to investigate the factors influencing their intention to comply with tax obligations, particularly in cases involving income types beyond wages and salaries, as defined by law among information technology (IT) employees. The research employed a quantitative approach, using a questionnaire as the primary data collection instrument. The sample consisted of 412 IT employees whose income met the legal threshold for tax filing and who had prior experience in filing personal income tax returns. Data were analyzed using descriptive statistics and multiple regression analysis to test the research hypotheses. The results revealed that 1) overall tax compliance behavior was at a high level, with the highest-rated aspects being filing tax returns within the required timeframe, followed by the ability to provide supporting documents upon request; and 2) social norms, moral obligation, and attitudes toward tax evasion exerted a statistically significant influence on the intention to comply with personal income tax law at the 0.01 level. Conversely, perceived behavioral control and perceptions of the effectiveness of the tax system did not exhibit a significant impact on such compliance intentions.

Risk Management Factors Influencing the Operational Performance of Finance and Accounting Practitioner in Agencies under the Office of the Judiciary

Wilaiporn Adisaisakon — 2025-08-29

This research aimed to study the risk management factors influencing the operational performance of finance and accounting practitioners in agencies under the Office of the Judiciary and its guidelines. This research was quantitative research. The sample consisted of 166 financial and accounting practitioners from agencies under the Office of the Judiciary, selected based on the structure of the Court of Justice and jurisdiction of courts across the Kingdom, using stratified sampling method. A questionnaire was used as the data collection tool. The statistical methods employed for data analysis included mean, standard deviation, and multiple regression analysis. The results revealed that 1) operational risk management and financial risk management significantly influenced the performance efficiency of finance and accounting practitioners at the .05 level. 2) Risk management should focus on developing risk management guidelines in each area, including legal and regulatory compliance, operations, finance, and information technology. If an organization establishes risk management guidelines aligned with operational performance in terms of accuracy, completeness, auditability, and timeliness, it will support the agency in achieving its goals effectively.

Development of Distribution Channels and Value Addition of Chicken Manure or Mixed Chicken Manure Fertilizer of Community Enterprise at Ban Klang Subdistrict, Mueang Nakhon Phanom District, Nakhon Phanom Province

Prakchogsin Loesphiraphongsakun — 2025-08-29

This research aimed to create value-added products to develop distribution channels for chicken manure and mixed chicken manure fertilizer of the Ban Klang Community Enterprise, Ban Klang Sub-district, Mueang District, Nakhon Phanom Province. The study employed a participatory action research (PAR) approach. The research participants consisted of 27 members of the Ban Klang Community Enterprise, The research tools included structured interviews and focus group discussions. The findings revealed that 1) the development of distribution channels were enhanced through online platforms such as Facebook Marketplace and LINE, along with building networks with organic farmers and crop growers, 2) Product packaging was modernized to be more durable, reflective of the community’s identity, and capable of communicating product value through labeling and community storytelling. These developments increased product credibility and enabled the enterprise to set higher prices in target markets.

Behavioral Factors, Attitudes, and Perceptions of the Marketing Mix Influencing Thai Consumers’ Purchase Intention Toward Plant-Based Processed Food Products

Dhaniya Issara — 2025-08-29

This research aimed to examine the effects of consumer behavioral factors including health consciousness, product knowledge, environmental awareness, and concern for animal welfare on attitudes, perceptions of the marketing mix, and purchase intention toward plant-based high-protein food products. In addition, the study also focused to develop and validate a structural equation modeling (SEM) framework that explains the causal relationships among factors influencing purchase intention. A quantitative research was employed using a questionnaire. 400 participants was selected through purposive sampling. The participants were Thai consumers aged 18 years and older. Data analysis was conducted using Python with the Semopy library to perform structural equation modeling, including confirmatory factor analysis (CFA) and hypothesis testing based on the proposed research framework. The findings revealed that 1) the developed SEM demonstrated a good fit with the empirical data across all standard indices. The measurement instruments exhibited high reliability and convergent validity, and all proposed hypotheses were supported, indicating that the model effectively explains the causal relationships among the variables. 2) Behavioral factors related to “awareness and concern” positively influenced attitudes, which in turn affected perceptions of the marketing mix, and the marketing mix (4Ps) had the strongest and most direct influence on purchase intention, highlighting marketing factors as the most critical determinants of consumer buying behavior.

Factors Affecting the Behavior of Participation in Reducing Greenhouse Gas Emissions: A Case study of Provincial Electricity Authority Employees

Ekkachai Asadamara — 2025-08-29

This study aimed to examine the level of participatory behavior in reducing greenhouse gas emissions, the factors influencing such behavior, and the behavioral intention to adopt emission-reducing practices among employees of the Provincial Electricity Authority (PEA). Data were collected from 351 employees at the PEA Headquarters in Bangkok using a structured questionnaire. The statistical methods employed included multiple correlation analysis and multiple regression analysis. The findings revealed that: 1) Attitude toward the behavior was rated at the highest level 2) Subjective norms, perceived behavioral control, leadership, and behavioral intention were all reported at high levels. 3) The actual participatory behavior in reducing greenhouse gas emissions was also found to be at a high level. The Hypothesis testing indicated that attitude toward the behavior, subjective norms, perceived behavioral control, and leadership significantly influenced the intention to change behavior. Furthermore, behavioral intention had a significant effect on participatory behavior in reducing greenhouse gas emissions. The results of this study can be applied to inform organizational policies, strategic planning, and environmental behavior promotion activities. These initiatives aim to foster a sustainable environmental culture among employees, raise awareness, and enhance motivation to support greenhouse gas reduction goals and contribute to achieving carbon neutrality

The Relationship Between Sustainability Assessment Scores on Return on Equity and Stock Prices of Companies Listed on the Stock Exchange of Thailand

Worravit Kultangwatana — 2025-08-29

The objective of this study is to examine the relationships among firms’ sustainability assessment scores, return on equity (ROE), and stock prices; the relationship between ROE and stock prices; as well as the mediating role of ROE in the relationship between sustainability assessment scores and stock prices of companies listed on the Stock Exchange of Thailand (SET). Data were collected from 558 companies listed on the Stock Exchange of Thailand in 2024.Descriptive statistics, Pearson’s correlation coefficients, and multiple regression analysis were employed to test the hypotheses. The findings revealed that 1) sustainability assessment scores were positively correlated with ROE; 2) ROE is positively correlated with stock prices;(3) sustainability assessment scores were positively correlated with stock prices; and (4) ROE partially mediated the relationship between sustainability assessment scores and stock prices. These results indicated that sustainability assessment scores, although non-financial in nature, were significantly associated with firms’ operating performance and market value. The findings were consistent with stakeholder theory, which suggested that firms’ environmental, social, and governance (ESG) practices aligned with stakeholder expectations enhance organizational outcomes and market valuation.

The Modern Cost Management and managerial Performance of The Typical Chinese Food Business in Trang Province

Siwawong Petchjul — 2025-08-29

This research aims toexamine the impact of modern cost management on the operational success of localChinese food business in Trang Province;investigate the impact of modern cost management on the reliability of accounting information in these businesses;analyze the effect of modern cost management on value creation within localChinese food business in Trang Province;study the influence of the reliability of accounting information on operational success as well as examine the impact of value creation on operational success of LocalChinese food businesses in Trang Province. A mixed-methods research design was employed, integrating both qualitative and quantitative approaches. Qualitative data were collected through in-depth interviewswith 15 accountants or managers of local Chinese food businesses in Trang usingsnowball sampling. Quantitative data were obtainedfrom 40 accountants or managers through convenience sampling with questionnaires. Multiple regression analysis was applied to analyze the data. The results revealed that1) modern cost management in terms of value analysis processes has a positive effect on operational success;2) modern cost management in terms of customer satisfaction, costs leadership and continuous improvementpositively influences the reliability of accounting information;3) cost leadership and continuous improvement positively affect value creation; 4)the reliability of accounting information positively influences value creation;and 5) value creation positively influences operational success.These findings indicate that themodern cost management serves as a strategic approach focused on efficient utilization of resource to enhance business valueand strengthenorganizational competitiveness. Rather than solely emphasizing cost reduction, it highlights resource management aligned with organizational goals, thereby contributing to operational success in terms of profitability, competitiveness, customer satisfaction, and sustainable long-term growth.

The Impact of Quality Management Standard on the Performanceof Audit Firms in Thailand

Pharnnapha Chuebang — 2025-08-29

This study aims to assess the level of readiness as well as problems and obstacles of audit firms in Thailand in implementing the eight components of the Thai Standard on Quality Management (TSQM) for audit services, and to examine the impact of each component of TSQM on the efficiency and effectiveness of performance. This research was quantitative. The data was collected using questionnaires. The sample consisted of 212 limited companies providing audit services in Thailand, selected through simple random sampling using random number tables. Data were analyzed using descriptive statistics and multiple regression analysis. The findings revealed that the overall readiness of audit firms was at a high level ( = 4.48), particularly in relevant ethical requirements, while problems and obstacles were also identified at a high level ( = 3.64 and = 3.54), especially in the firm's risk assessment processes and TSQM components including relevant ethical requirements, engagement performance, resources, and monitoring and remediation processes positively influenced efficiency performance, while governance and leadership along with monitoring and remediation processes positively influenced effectiveness performance significantly at .05, which will enhance understanding of the role of quality management standards for audit services that appropriate and consistent with the Thai context.

Effects of Digital Technology Application in Auditing on the Audit Quality Of Certified Public Accountants in Thailand

Thitipon Sansuriwong — 2025-08-29

This research aims to examine the relationship and impact of digital technology application in auditing and the audit quality of certified public accountants in Thailand (CPAs). The study involved 221 CPAs, specifically those who consent to disclose their information for contact purposes. Data was collected using a questionnaire. The statistical methods used for data analysis included multiple correlation and regression analyses. The research findings revealed that the application of digital technology in auditing, specifically in the aspect of big data auditing, auditing data analytics, and Auditing Artificial Intelligence, has a positive relationship and impact on overall audit quality Digital technology can be applied in auditing, which will help certified public accountants organize large volumes of data into a systematic format, making it more convenient and faster to use. It also supports data analysis to gain insights and identify relationships, while reducing the complexity of data entry and enhancing the ability to detect errors in large volumes of accounting data. Therefore, digital technology application should be prioritized in auditing to enhance the efficiency of audit procedures, ensuring convenience, speed, and accuracy. This will contribute to high-quality audit reports that comply with generally accepted accounting standards.

Working Motivation and Working Process Development in Relation to the Quality of Accounting Data among Financial and Accounting Officers under the Department of Provincial Administration, Ministry of Interior, NorthernRegion

Sawitree Bhutsorn — 2025-08-29

This research aimed to study the relationship between work motivation and the quality of accounting data, as well as the relationship between work process development and the quality of accounting data among financial and accounting officers under the Department of Provincial Administration, Ministry of Interior, Northern Region. The target group consisted of 392 provincial-level financial and accounting officers. he target population consisted of 392 provincial-level financial and accounting officers. The group responsible for evaluating the quality of accounting data comprised 17 provincial clerks from all 17 provinces in the northern region. A purposive sampling method was employed. The research instrument was a questionnaire. The data was analyzed using descriptive statistics, correlation analysis, and multiple regression analysis. The results showed that 1) most respondents were female, over 40 years old, held a bachelor’s degree, and had more than 11 years of work experience. 2) including both motivating and hygiene factors, was at a high level, particularly in terms of job achievement and interpersonal relationships. 3) Work process development was high across all dimensions, especially in job training and feedback provision. The quality of accounting data was at the highest level, with the dimension related to decision-making receiving the highest mean score. 4) Hypothesis identified that work motivation and work process development were not significantly related to the quality of accounting data.

The Study of Political Movements of Candidates and Political Parties and Electoral Behavior of the Voters in 2023 General Election, Nakhon Si Thammarat Province

Surasit Vajirakachorn — 2025-08-29

The research aimed at studying of political movements of candidates and political parties as well as the electoral behaviors of the voters in the 2023 general election in Nakhon Si Thammarat province. This study was a qualitative research approach, combining documentary and field research using in-depth interviews. Key informants included candidates from political parties and their supporters, relevant government agencies, including the officials from the Provincial Election Commission Office, civil servants involved in election management, political science scholars, and voters. The research finding showed that 1) political movements of political parties and politicians in Nakhon Si Thammarat province as a whole revealed the change in the mixture of elected political parties. In the previous election (2019), two political parties won the election, namely the Democrat Party and the Palang Pracharath Party. However, in the current election (2023), there are more political parties that were voted for, namely, the Democrat Party, the Bhumjaithai Party, and the United Thai Nation Party. 2) Patronage and vote canvasser systems are still necessary and important for elections. The Democratic Party maintains extensive ties to local political networks and leaders, which gives it an advantage over other political parties.The Move Forward Party showed clear support from the new generation and first-time voters. The Bhumjaithai, Palang Pracharath, and United Thai Nation Parties employed the government mechanism agencies and community leaders as supporters in the area.

Research Synthesis on Competency-Based Curriculum and Instruction

Satjatham Phorntaweekul — 2025-08-29

The objectives of this research were to study factors affecting competency-based curriculum and instruction development, examine knowledge utilized in developing learner competencies, and provide recommendations regarding competency-based curriculum and instructional development. The research methodology employed document research. The target group comprises research reports on competency-based education published from 2012 to 2022. The instruments used included research quality assessment forms, quantitative research characteristic recording forms, and qualitative research characteristic recording forms. The findings revealed that 1) factors affecting competency-based curriculum and instruction development include 1. the need for specific/ professional competency development, 2. the need for academic competency development, and 3. the need for core competency development; 2) knowledge utilized in developing learner competencies includes 1. competency-based curriculum development and 2. Competency-based instruction; 3) Recommendations regarding competency-based curriculum and instructional development are as follows: 1. Greater emphasis should be placed on formative assessment rather than summative assessment. 2.Academic competencies should be studied alongside other competencies, and additional research should be conducted on core competency development. The research benefits include identifying factors, knowledge, and recommendations that influence competency-based curriculum and instructional development.