Journal of Humanities and Social Sciences Nakhon Phanom University

Determinants of Digital Safety in Thailand: An Empirical Analysis of the 3S Digital Citizenship Model

Montree Montreemanee — 2026-08-31

This study examined the direct effects, mediating effects, and serial mediation pathway of digital savvy and digital safety in Thailand through the 3S Digital Citizenship Model, thereby extending the empirical evidence on the mechanisms through which socio-economic factors and digital engagement are associated with digital safety. This quantitative study used nationally representative secondary data from the 2025 Media and Information Literacy and Digital Literacy Survey with an analytical sample of 47,550 respondents. Data were analyzed using descriptive statistics, HC3 robust ordinary least squares regression, and bootstrap mediation analysis with 10,000 resamples at a 95% confidence level. The results showed that 1) education, online use, and online spending were positively associated with digital savvy, digital social, and digital safety, whereas income was positively associated with digital savvy but negatively associated with digital social and digital safety. 2) Digital savvy partially mediated the relationships between these predictors and digital safety. 3) Digital social partially mediated the relationships between these predictors and digital safety. 4) The serial mediation analysis revealed an ordered pathway in which digital savvy influenced digital social, which subsequently contributed to digital safety. 5) The policy implications suggest that digital safety policies should be implemented sequentially by strengthening digital savvy, promoting responsible online behavior, and developing self-protection practices to enhance citizens’ digital safety. The findings contribute empirical evidence for policy, academic research, and practice by supporting targeted digital safety and digital literacy programs in Thailand.

The Influence of Social Media Influencer on Consumer Repurchase Intention through the Mechanism of Trust: Evidence from Chinese Social Commerce

Sudarat Kliangsa-Art — 2026-08-31

This study aimed to examine the relationship between influencer authenticity and trust, the relationship between trust and post-purchase satisfaction, and the relationship between post-purchase satisfaction and repurchase intention, It also aimed to investigate the mediating role of trust in the relationship between influencer authenticity and post-purchase satisfaction in the context of Chinese social commerce. The sample comprised 637 Chinese social media users with experience purchasing products recommended by influencers. Data were collected using an online questionnaire and analyzed in AMOS using confirmatory factor analysis, structural equation modeling, and bootstrap mediation analysis with 5,000 resamples. The research findings revealed that: 1) influencer authenticity was significantly and positively associated with trust; 2) trust was significantly and positively associated with post-purchase satisfaction, while post-purchase satisfaction was significantly and positively associated with repurchase intention; and 3) trust significantly mediated the positive association between influencer authenticity and post-purchase satisfaction. These findings highlight authenticity-based trust as an important psychological mechanism in consumers’ post-purchase evaluations and underscore the association between satisfaction and repurchase intention.

Perceived Brand equity Influencing Purchasing Decision-Making Process among Lingerie Consumers in Surat Thani Province

Ratchara Ramkeaow — 2026-08-31

This research aimed to examine the level of consumers’ perceived brand equity of lingerie products in Surat Thani Province, to investigate the level of consumers’ purchasing decisions regarding lingerie products in Surat Thani Province, and to analyze the influence of perceived brand equity on the purchasing decision-making process for lingerie products among consumers in Surat Thani Province. This study employed a quantitative research approach. The sample consisted of 385 respondents who had purchased and used lingerie in Surat Thani Province. The sample size was determined using Cochran’s formula and the participants were selected using convenience sampling. Data were collected using a questionnaire and analyzed using frequency, percentage, mean, standard deviation, and multiple regression analysis. The findings revealed that 1) the overall level of perceived brand equity was at the highest level ( = 4.63). Among the dimensions, perceived quality had the highest mean score, followed by brand awareness, proprietary brand assets, brand loyalty, and brand association, respectively; 2) the overall purchasing decision-making process was at the highest level ( = 4.62). The highest mean score was observed in need recognition, followed by post-purchase behavior, purchase decision, evaluation of alternatives, and information search; and 3) the results of the multiple regression analysis indicated that all five dimensions of perceived brand equity, namely brand awareness, perceived quality, brand association, brand loyalty, and proprietary brand assets, significantly influenced the purchasing decision-making process at the .05 level. Collectively, these variables were able to predict 71 percent of the variance in the purchasing decision-making process. When considering each stage of the purchasing decision-making process, perceived brand equity explained the greatest variance in purchase decision (62%), followed by information search (60%), evaluation of alternatives (55%), post-purchase behavior (49%), and need recognition (44%). Perceived quality had the strongest influence on need recognition (β = .42).

Consumer Values and Consumer Behavior toward Budget Hotels in Chiang Mai

Supavadee Waroonkun — 2026-08-31

This research aimed to study the factors influencing consumers’ behavior in selecting budget hotels under the Theory of Consumption Values and to enable business operators to effectively apply the knowledge gained from the study to enhance business opportunities and competitiveness. The study targeted individuals who had previously stayed at budget hotels in Chiang Mai. A mixed-methods research design with triangulation was employed. Quantitative data were collected from 152 respondents using a survey questionnaire and analyzed using descriptive statistics, including means and standard deviations. Qualitative data were obtained through in-depth interviews with 15 informants selected using purposive sampling. The interview data were systematically organized, transcribed, and analyzed using content analysis. The research findings revealed that: 1) the factors influencing consumers’ choice of budget hotel, ranked in descending order of influence, were emotional value, functional value, social value, conditional value, and epistemic value; and 2) For hotel operators, applying the knowledge to enhance business opportunities and competitiveness should emphasize value for money through an appropriate balance between quality and price. In particular, operators should create experiences that integrate emotional value with functional utility, focus on designing distinctive physical identities and atmospheres that appear consumers’ senses and influence their psychological well-being, promote well-being, maintain cleanliness standards within limited budgets, and ensure convenient locations. In addition, flexible service strategies should be adopted to accommodate consumers from diverse cultural backgrounds. Importance should also be placed on modern and aesthetically pleasing design to respond to consumers’ online social communication behaviors. Furthermore, the use of environmentally friendly products should be encouraged to project a modern image that reflects concern for the environment

Relationship between Chief Financial Officers’ Characteristics and Sustainability Disclosures: Empirical Evidence from Listed Firms in the Market for Alternative Investment

Arunee Yodbutr — 2026-08-31

The objective of this research is to investigate the relationship between Chief Financial Officer (CFO) characteristics and the extent of sustainability disclosure among companies listed on the Market for Alternative Investment (MAI). A comprehensive analysis utilizing multiple regression was conducted on 373 companies that were listed on the MAI in 2023 – 2024. The findings indicate a notable positive correlation between a CFO's academic qualifications in accounting or finance and the extent of sustainability reporting. Companies overseen by CFOs with formal education in accounting or finance demonstrate enhanced sustainability reporting relative to those with CFOs holding degrees in different discipline, w while other CFO characteristics such as age, tenure, ownership proportion, and being family member of major shareholders showed no significant relationship with the company's sustainability disclosure. Additionally, profitability, corporate governance quality, and industry classification employed as control variables were also found to be significantly associated with sustainability disclosure levels. These findings highlight the influential role of CFO’s accounting or financing educational background in shaping corporate sustainability reporting practices within the MAI context. These results contribute to MAI-listed firms in attracting CFOs.

Relationships between Modern Accounting Technology Applications and Business Success of Accounting Firms in the Northeastern Region

Orapan Chaiyarin — 2026-08-31

The objective of this research was to examine the relationship between modern accounting technology applications and the business success of accounting firms in the Northeastern region of Thailand. Data were collected using questionnaires from 104 accounting firm executives. Statistical analyses included percentage, mean, standard deviation, correlation analysis, and multiple regression analysis. The results indicated that the application of modern accounting technology, specifically mobile accounting, innovative financial statement preparation, tax software utilization, and electronic financial statement filing, had a statistically significant positive relationship and impact on business success, while cloud computing showed no relationship and positive impact on business success. These findings suggest that accounting firm executives should prioritize the integration of modern accounting technologies, such as tax software and online financial innovations, because these technologies help enhance accuracy, reduce errors, and improve coordination agility, serving as key strategies for driving sustainable business success.

Relationships Between Accounting Performance Efficiency and Financial Reporting Quality of Local Government Organizations in Nakhon Phanom, Mukdahan and Sakon Nakhon Provinces

Chanok Samerpitak — 2026-08-31

This research aimed to study the relationship between accounting practice efficiency and the quality of financial reporting among local government organizations in Nakhon Phanom, Mukdahan, and Sakon Nakhon Provinces. The target group consisted of 163 accounting executives from local government organizations, selected through purposive sampling based on their direct responsibility for accounting and financial reporting. Data were collected using a validated five-point Likert-scale questionnaire, which underwent content validity and reliability checks before actual data collection. Descriptive statistics such as percentage, mean, and standard deviation and inferential statistics such as correlation and multiple regression analysis were used for data analysis. The results revealed that all dimensions of accounting practice efficiency had a significant positive relationship with and positive effect on financial reporting quality. Specifically, recording enhanced the completeness and accuracy of initial financial data; classifying facilitated the systematic categorization of financial transactions; summarizing improved the timeliness and efficiency of financial statement preparation; and analyzing and interpreting enhanced the reliability and usefulness of financial information for planning and strategic decision-making. Organizations with higher accounting efficiency produced more accurate, transparent, and verifiable financial reports, leading to improved budget management and contributing to sustainable local governance.

Factors Affecting to the Quality of Financial Reports Prepared Using the Electronic Local Administrative Accounting System (e-LAAS) in Compliance with Government Accounting Standards among Accountants of Local Administrative Organizations in Chiang Mai Province

Rungarun Puenkaew — 2026-08-31

This study aims to investigate the level of accountants' knowledge competency factors in the aspects of accounting policy, accounting information system, and quality of financial statements prepared through the Electronic Local Administration Accounting System (e-LAAS), and affecting the quality of financial statements prepared through the Electronic Local Administration Accounting System (e-LAAS) in compliance with governmental accounting standards by accountants of local administrative organizations in Chiang Mai province, and quality research. The target group of this research consists of 433 accountants from local administrative organizations in Chiang Mai province, selected through purposive sampling. The research instrument used in this study was a questionnaire. Data was analyzed using descriptive statistics, Pearson’s correlation coefficient, and multiple regression analysis. The results of the study revealed that: 1) Overall, the levels of accountants' knowledge competency in the aspects of accounting policy, accounting information systems, and quality of financial statements prepared through the Electronic Local Administration Accounting System (e-LAAS) were at the highest level, and 2) the factors of accountants' knowledge competency in the aspects of accounting policy, and accounting information system significantly affected the quality of financial statements prepared through the Electronic Local Administrative Accounting System (e-LAAS) at the 0.05 level, and these factors collectively explained 59.00% of the variance in the quality of financial statement (Adjusted R² = 0.59, p < 0.05). The findings of this research can serve as a guideline for local administrative organizations and relevant agencies to enhance their operational efficiency and minimize errors or adverse impacts on the quality of financial statements, thereby ensuring full alignment and reliability with public sector accounting policies.

The Impact of Tax Planning Efficiency on Organizational Goal Achievement of Small and Medium-Sized Enterprises in Sakon Nakhon, Nakhon Phanom, Mukdahan and Bueng Kan

Pornchanok Naonong — 2026-08-31

This research aimed to examine the effects of tax planning efficiency on organizational goal achievement among SMEs in Sakon Nakhon, Nakhon Phanom, Mukdahan, and Bueng Kan provinces. The study was based on the resource-based view theory and hypothesized that each dimension of tax planning efficiency has a positive relationship and effect on organizational goal achievement. The sample used for data analysis consisted of 220 accounting executives or personnel responsible for accounting, finance, and taxation of SMEs, from the determined sample size of 339 respondents selected through stratified random sampling. The research instrument was a questionnaire. The statistics used for data analysis included percentage, mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The findings revealed that accounting executives of SMEs perceived the overall levels of tax planning efficiency and organizational goal achievement as moderate. The results of the hypothesis testing indicated that tax planning efficiency, specifically in terms of maximizing tax benefits and planning for revenue, had significant positive relationships and effects on organizational goal achievement. In contrast, tax planning for expenses, tax planning for assets and liabilities, and tax planning for tax obligations showed none of the positive relationships or effects on organizational goal achievement. The findings can serve as guidelines for SMEs to develop tax planning systems, revenue management, and the lawful utilization of tax benefits in order to support liquidity, competitiveness, and sustainable operations.