Journal of Humanities and Social Sciences Nakhon Phanom University https://so03.tci-thaijo.org/index.php/npuj <p>Journal of Humanities and Social Sciences Nakhon Phanom University&nbsp; publishes research articles, academic articles and/or &nbsp;review articles.&nbsp; Its objectives are to publish articles as above-mentioned&nbsp;in &nbsp;the fields of education, business administration,&nbsp; economics,&nbsp; political science,&nbsp; public administration, &nbsp;law,&nbsp; communications, agricultural extension,&nbsp;&nbsp;art,&nbsp; culture&nbsp; and &nbsp;related&nbsp; fields for promoting the concept,&nbsp; technique&nbsp; and&nbsp; development of&nbsp; something new and to provide&nbsp; a &nbsp;platform &nbsp;for&nbsp; the&nbsp; presentation&nbsp; of&nbsp; academic&nbsp; outputs&nbsp;&nbsp; among&nbsp;&nbsp; the&nbsp; universities’&nbsp; personnel and people in general. It is issued every 4 months.</p> en-US npujournal@npu.ac.th (Associate Professor Dr.Kornchai Phornlaphatrachakorn) npusasi@gmail.com (Supawadee SutaKot) Wed, 28 Aug 2024 01:49:27 +0700 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 A Causal Relationship Model of 7P’s Marketing Strategy and Business Innovation Capability Influencing the Business Success of Micro-Enterprises in Chanthaburi Province https://so03.tci-thaijo.org/index.php/npuj/article/view/277823 <p>This research aimed to examine the consistency of the causal relationship model of 7P’s marketing strategy and business innovation capability and to study the direct, indirect, and overall effects of variables that influence the business success of micro-enterprises in Chanthaburi province. This research was quantitative in the form of a survey. The population consisted of micro-enterprise entrepreneurs in Chanthaburi province. The sample was randomly selected using a stratified sampling method based on the proportion of the business sector and simple random sampling using the lottery technique, resulting in 280 samples analyzed. The hypotheses were tested using structural equation modeling statistics, confirmatory factor analysis, and path analysis. The findings indicated that 1) the causal relationship model was consistent with the empirical data and 2) 7P’s marketing strategy positively influenced business innovation capability directly. Business innovation capability positively influenced the business success of micro-enterprises directly, and 7P’s marketing strategy had a positive direct effect on the business success of micro-enterprises and had an indirect effect through business innovation capability. The theoritical contribution is that it can integrate marketing perspectives and innovative ability to succeed in micro-enterprise operations. As for the implementation aspect, it can be used as a guideline for small enterprises to achieve their business goals.</p> atchawan saraithong, Naris Uraipan, Vicharinee Sawasdee Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/277823 Wed, 28 Aug 2024 00:00:00 +0700 Innovation Adoption Processes of Chest X-ray Artificial Intelligence Innovation in Thai Public Hospitals https://so03.tci-thaijo.org/index.php/npuj/article/view/278876 <p>This research aimed to analyze the stages of the adoption of chest X-ray artificial intelligence (CXR-AI) in Thai public hospitals and the patterns of the adoption processes using a framework of organizational innovation process. This study employed a qualitative research method using a multiple- case study approach. Four cases of public hospitals in Thailand were selected using purposive selection. 17 key informants were selected from the cases using both purposive sampling and snowball sampling strategies. The data was collected using semi-structured, in-depth interviews. The study showed that: 1. All cases had reached at least the clarifying stages. Hospitals that had reached the routinizing stages were those that had made long-term arrangements, such as the introduction of a use guideline and budget preparation for the implementation. Decreased demand for use due to the containment of the COVID-19 pandemic led to the discontinuation of the adoption. 2. Patterns of the adoption followed the organizational innovation process suggested by Rogers with some variations. The initiation of AI adoption was either demand-driven or technology-driven. Active rejection during the process could happen at any point in the process, and double cycles of adoption were observed. Some stages, such as redefining and clarifying stages may overlap. This research provides insights into the CXR-AI innovation adoption process by public hospitals, which will benefit hospital managers in planning and promoting the implementation of this technology. The findings could also serve as a framework for monitoring the progress of the adoption of CXR-AI or related technologies in public hospitals.</p> Kittisak Kaweekijmanee, Kasemsarn Chotchakornpant Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278876 Wed, 28 Aug 2024 00:00:00 +0700 The Potential of Entrepreneurship in Restaurant Businesses and Creating Value for Restaurants in the Urban Community of Bangkok https://so03.tci-thaijo.org/index.php/npuj/article/view/278040 <p> The research aims to analyze the potential components of entrepreneurship in restaurant business and value creation for restaurant businesses, and study the influence of restaurant entrepreneurship potential on creating value for restaurants in urban communities in Bangkok. The study is quantitative, a questionnaire was used as a research tool. The research population consisted of restaurant business owners in urban communities of Bangkok who hold licenses or certificates of establishment for food selling in the Bangkok area. The sample group consisted of 430 respondents, selected through multi-stage random sampling. The data was analysed using descriptive statistics and hypothesis testing through structural equation model (SEM). The research findings revealed that the potential of restaurant entrepreneurship is composed of innovation or creativity, commitment to success, proactive and visionary work, community engagement, customer relationships, collaborative partnerships, and business ethics. The components of creating restaurant value are: clean, safe, and hygienic products and services; fresh, new, and quality raw materials; quality products and services at reasonable prices; products and services that meet customer satisfaction or happiness when eating; and restaurants that make customers feel proud to eat. 2) The potential of restaurant entrepreneurs has a positive influence on creating value for restaurants in Bangkok, significantly at the 0.01 level. Stakeholders can utilize the research results as guidelines to develop the potential of restaurant entrepreneurship and create restaurant value to become key factors in developing the capital of the humans, , the economy, and the society, as well as creating success in the survival of the business sustainably.</p> Anchana Lakviramsiri, Thanakorn Paksa, Phorramatpanyaprat Tongprasong Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278040 Wed, 28 Aug 2024 00:00:00 +0700 The Influence of Causal Factors of Intention to Stay of Front-End Sales Staff in Convenience Store Business Groups in Bangkok https://so03.tci-thaijo.org/index.php/npuj/article/view/278065 <p>The purposes of this research were to to examine the consistency of the causal model and study the relationship that affects the intention to stay among front-end sales staff in convenience store business groups in Bangkok. The sample group consists of 430 front-end sales staff employed by the convenience store business group in Bangkok. The instrument used to collect data was a 5-point rating scale. The research utilized a causal structural equation model for analysis. The findings of the study revealed that, 1) The causal relationships model has an influence on stay intentions; there is empirical coherence that can be discerned from the statistics utilized during inspection to meet the criteria as follows: The Chi-Square statistic (c<sup>2</sup>) was 131.62, with degrees of freedom (df) equal to 107, a p-value of 0.05, the Comparative Fit Index (CFI) was 1.00, the Goodness of Fit Index (GFI) was 0.97, the Adjusted Goodness of Fit Index (AGFI) was 0.95, the Root Mean Square Error of Approximation (RMSEA) was 0.02, and the Root Mean Square Residual (RMR) was 0.03. 2) The relationship between innovative leadership variables and intention to stay was found to have a magnitude of 0.71. This relationship is comprised of a direct influence size of 0.13 and an indirect influence size of 0.34, resulting in a total influence size of 0.51, and both indirect and total influences significantly affect the intention. Also innovative leadership directly affects employee engagement and indirectly affects intention significantly at the .05 level.</p> Waraporn Lueangvilai Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278065 Wed, 28 Aug 2024 00:00:00 +0700 The Development of Talent Management Strategies to Create Competitive Advantage in Electrical and Electronic Industry of Chachoengsao Province https://so03.tci-thaijo.org/index.php/npuj/article/view/277319 <p>The purpose of this research was to study the situation and analyze the development of talent management strategies to develop a talent management strategy model and to evaluate talent management strategies to create competitive advantages of the electrical and electronics industries in Chachoengsao Province. This research was mixed-methods research: qualitative and quantitative research. The qualitative research used 20 key informants using purposive selection. The tools used for data collection consisted of a semi-structured interview form., The data collection methods include in-depth interviews. In the quantitative research, the population and sample were 378 employees that related to talent management at the department head level and higher. The tool used was a questionnaire, and the data was analyzed using averages and standard deviations. The results found that 1) the situation of talent management in the electrical and electronics industries in Chachoengsao Province revealed that most organizations emphasize developing talented people, retaining talented people, identifying talented people, and giving awards respectively. The external environment that affects the talent management process includes competition and changes in production technology, economic conditions, and government policies. The internal environment that affects the talent management process includes communication, the working atmosphere and the commander. The problems and obstacles include supervisors' management skills, determination of compensation, and employees lack encouragement to take initiative and create new things. 2) The developing a strategic model for talent management, consisting of the vision, mission, and strategy, includes 1. an integrated people search strategy, 2. a strategy for developing the capabilities of talented people, 3) a reward strategy, and 4. a strategy for creating a culture of promotion and retaining talented people and good people. 3) The evaluation of talent management strategies according to the opinions of experts found that the evaluation result was at its highest both overall and for each item. The strategy created is appropriate and there is the possibility to use it as a practice.</p> Chutima Nootayasakul Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/277319 Wed, 28 Aug 2024 00:00:00 +0700 Brand Coolness, Brand Love, and Brand engagement in self-concept on Brand Equity in Luxury Bag Brands Context https://so03.tci-thaijo.org/index.php/npuj/article/view/278540 <p>This research aims to study the influence of brand coolness on brand love and brand engagement in self-concept and to examine how the brand love and brand engagement in self-concept influence brand equity in the context of luxury brands. The sample consists of 300 customers who have used luxury bag brands in the Bangkok Metropolitan Region over the past 12 months. The data were collected using a questionnaire, and the sample was selected through purposive and snowball sampling methods. Confirmatory factor analysis (CFA) was employed to analyze the measurement model. The result of confirmatory factor analysis revealed that there is good to excellent coherence in a model, with factor values from 0.60 to 0.91, composite reliability (CR) values between 0.69 and 0.93, average variance extracted (AVE) values from 0.53 to 0.67, and Cronbach's alpha coefficients ranging from 0.73 to 0.98. Hypotheses were tested using structural equation modeling (SEM). The findings indicate that: 1) brand coolness positively influences brand love (β= 0.80, t=5.18) and brand engagement in self-concept (β= 0.94, t=5.56); and 2) brand love (β= 0.50, t=1.96) and brand engagement in self-concept (β= 0.88, t=4.07) directly influence brand equity. The structural model explains 94.20% of the variance in brand equity. This research contributes to the knowledge and value within the fields of marketing management and private business organizations, offering insights into strategies for building and strengthening luxury bag brands.</p> Jaruwan Napalai, Cholthida Saewanee Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278540 Wed, 28 Aug 2024 00:00:00 +0700 Service Quality Affecting the Decision-Making Process of Utilizing Food Delivery Applications by Consumers in Mueang District, Chumphon Province https://so03.tci-thaijo.org/index.php/npuj/article/view/278357 <p>The purpose of this research is to study the service quality and decision-making processes of consumers utilizing a food delivery application in Mueang District, Chumphon Province. This research was a quantitative study. The population consisted of 400 users of food delivery applications in Mueang District, Chumphon Province, using purposive random sampling. the data was analyzed using descriptive statistics: averages and standard deviation, Pearson's correlation coefficient, and regression analysis. The research results indicated that 1) the overall quality of food delivery applications services in Mueang District, Chumphon Province, was at a high level, which was rated and ranked from highest to lowest as follows: tangibility, building customer confidence, responding to customers, knowing and understanding customers, and trustworthiness, respectively. 2) The overall decision-making process of consumers utilizing a food delivery application in Mueang District, Chumphon Province, was at a high level which rated and ranked from highest to lowest as follows: after service behavior, recognition of a problem or need, awareness of issues or needs, deciding to utilize services, information seeking, and alternative evaluation, respectively. 3) Service quality affecting the decision-making processes of consumers utilizing a food delivery application in Mueang District, Chumphon Province, The most important factor that affects service selection is responding to customers, and the factors that also affect service selection are knowing and understanding customers, building customer confidence, and tangibility, respectively significant at the.05 level. This research is useful for food delivery entrepreneurs to develop service patterns, improve marketing strategies to meet consumer needs, and increase the quality of service in the food delivery market more efficiently.</p> Narisara Manesan, Atcharawan Rattanaphan Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278357 Wed, 28 Aug 2024 00:00:00 +0700 The Study of Tourism Business Competitiveness of Mekong Ethnic Groups https://so03.tci-thaijo.org/index.php/npuj/article/view/275565 <p>This research aims to determine the target tourism business sectors of the Mekong ethnic groups that have the potential to develop and study the competitiveness of the target tourism business sectors of the Mekong ethnic groups. Four provinces of the Northeast region including Loei, Nong Khai, Nakhon Phanom, and Mukdahan are the areas of the study that have eight Mekong ethnic groups: Phuthai, Tai Dam, Tai Puan, Tai Yo, Phu Thai, Tai Saek, Tai Kha or Bru, Tai So, and Tai Kaleng. This survey research collected data from 3,035 residents in the community and related. A questionnaire was used as a research tool. The statistics used for data analysis include mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The results indicate that 1) the Mekong ethnic groups of Phuthai and Tai Dam are most capable of housing or homestay business sector, while the Tai Phuan, Tai So, Tai Yo, Tai Kha or Bru and Tai Kaleng ethnic groups have outstanding competitiveness in the tourism business in the souvenir business sector. As for the Tai Saek ethnic group, food and beverage business is most notable in its potential; 2) the competitiveness of ethnic groups in the Mekong Basin in the tourism business is at a moderate level; 3) the factors of production, demand condition, readiness in business competitiveness and strategies, government policy, and other related factors positively affect the success of the community from tourism business development in Mekong ethnic groups. The researcher has suggested guidelines for developing and enhancing the competitiveness of the Mekong ethnic group tourism business by classifying the appropriate groups according to their different potential and outstanding.</p> Pornlapas Suwannarat, Suparerk Sooksmarn Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/275565 Wed, 28 Aug 2024 00:00:00 +0700 Factors Affecting Muslim Tourists’ Willingness to Pay in Non-Muslim Tourism Destinations along the Andaman Coast https://so03.tci-thaijo.org/index.php/npuj/article/view/278511 <p>This research aimed to study factors of accommodation, food, tourist attraction, and service quality in tourism destinations and examine the factors affecting Muslim tourists’ spending willingness in the Non-Muslim tourism destinations (Non-MTD) along Thailand’s Andaman Coast by classifying Muslim tourists as two groups according to their domicile. This research was quantitative. The population and sample were Muslim tourists who live in the fourteen southern provinces of Thailand. A questionnaire was used to collect data from 400 participants using hybrid sampling employing quota and accidental sampling methods through self-collection and online distribution techniques. Descriptive and multiple regression statistics were used to analyze the data. The results revealed that 1) Muslim tourists considered the food factor as the most important factor when travelling in non-Muslim tourism destinations, and 2) factors of tourist attraction, food, and service quality positively influenced the spending willingness of the Muslim tourists’ (MP). Meanwhile, the service quality factor positively affected the spending willingness of Muslim tourists (non-MP). The benefits from this study are that its findings will help enhance tourism management and non-MTD tourism destination development to better accommodate Muslim tourists and increase Muslim tourists' spending willingness. </p> Sippavit Wongsuwatt, Wipada Thaothampitak, Winyoo Wattanayonkit, Sangnapa Hirunmutraporn Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278511 Wed, 28 Aug 2024 00:00:00 +0700 Key Success Factors in Agro-Tourism Management: A Case Study of Agro-Tourism in Nakhon Ratchasima Province https://so03.tci-thaijo.org/index.php/npuj/article/view/278224 <p>This research aimed to study the context of agro-tourism management and the factors for success in agricultural tourism management. This research was qualitative. The sample groups used in this study included (1) 4 entrepreneurs and agricultural owners 4 entrepreneurs and agricultural farm owners in Nakhon Ratchasima, (2) 2 representatives from government sectors, and (3) 2 tourism experts. The research tools were narrative approach and in-depth interviews. The data were analyzed using narrative analysis and descriptive analysis. The research results found that 1) the four agro-tourism sites were managed efficiently and well connected with the stakeholders’ networks. The distinctive agricultural features have been presented to add value to agriculture sites and gather agricultural knowledge that can manage tourism throughout the year. The readiness to welcome tourists includes both organizing various tourism activities and selling quality products to provide tourists with experiences, knowledge, enjoyment, and impressions. 2) This research found four main success factors for organizing agro-tourism, including entrepreneurs (farmers, agricultural owners), management, sites (agricultural gardens, farms, and learning centers), and cooperation networks. The results of the study can be used as a prototype based on academic criteria data for entrepreneurs and agricultural owners, using research results as a model to analyze their management status. Consequently, the principles of developing processes and the environmental analysis prototype are needed to understand problems and manage gaps in order to develop agro-tourism effectively.</p> Thanawat patthamaritthikul, Pranithas Phookheed Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278224 Wed, 28 Aug 2024 00:00:00 +0700 The Impact of Quality of Working Life on Organizational Commitment of Myanmar Migrant workers and Job Satisfaction as a mediator: Apparel Industry in Bangkok https://so03.tci-thaijo.org/index.php/npuj/article/view/278729 <p>The objectives of this research are to examine the influence of the quality of working life on organizational commitment among migrant workers and to study the influence of the quality of working life and organizational commitment through job satisfaction as a mediator. This quantitative research utilized questionnaires as the data collection tool. The sample involved 415 Myanmar migrant workers employed in the apparel industry in the Bangkok area. The data was analyzed using descriptive statistics and structural equation modeling (SEM) to test the research hypotheses. The findings revealed that: 1) The quality of working life does not have a positive influence on organizational commitment. 2) The quality of working life positively influences organizational commitment through job satisfaction, with statistical significance at the .01 level. The theoretical contribution of this study lies in its validation of the theories related to the quality of working life, job satisfaction, and organizational commitment, thereby enhancing the understanding of the behaviors and attitudes of migrant workers. Practically, the findings provide valuable insights for entrepreneurs and government agencies to improve the quality of working life for migrant workers, enhancing job satisfaction and organizational commitment, ultimately contributing to sustainable productivity growth.</p> Pornanong Meephumroo, Boon-Anan Phinaitrup Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278729 Wed, 28 Aug 2024 00:00:00 +0700 The Effect of Information Technology Governance on Accounting Information System Quality of Accounting Firms in Thailand https://so03.tci-thaijo.org/index.php/npuj/article/view/278423 <p>This study aims to examine the effect of information technology governance (ITG) on the accounting information system quality in accounting firms located in Thailand. The population and sample used in the research included accounting firms in Thailand. The questionnaire was used as a tool to collect information from 189 executives of accounting firms in Thailand. The statistics used to check the quality of the study tools include the index of item objective congruence (IOC), reliability of the questionnaire using Cronbach's alpha coefficient and confirmatory factor analysis (CFA). Statistical analysis techniques included Pearson's correlation coefficient, and multiple regression analysis. The study findings indicate that: 1) Effective ITG in stakeholder role management enhances the responsiveness and agility of accounting information systems. 2) ITG focused on risk management to make organization confident in data security and compliance with legal and regulatory standards. 3) ITG emphasizing performance measures contribute to the generation of accounting information that facilitates accurate and timely decision-making processes. This study highlights the significance of implementing effective ITG in accounting firms, aiming to elevate their status to high-quality accounting offices in Thailand. Which will be beneficial to the overall accounting profession.</p> Anucha Puttikunsakon, Palawee Puttikunsakon Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278423 Wed, 28 Aug 2024 00:00:00 +0700 Influence of Tax Planning and Earnings Management on the Business Performance of Listed Companies in the Stock Exchange of Thailand in SET100 Index https://so03.tci-thaijo.org/index.php/npuj/article/view/277136 <p>This study investigates the impact of tax planning for the effective corporate income tax rate and earnings management that influences the business performance of companies and the tax planning for the effective corporate income tax rate that influences the earnings management of 81 companies listed on the Stock Exchange of Thailand in the SET100 index group, excluding companies in the financial industry, by collecting secondary data from the year 2015 to 2020 , totaling 243 companies in each firm-year. The data was statistically analyzed using structural equation modeling (SEM) and path analysis techniques. The results found that tax planning for the effective corporate income tax rate has an influence on return on asset (ROA), but there is no influence on business value measured with Tobin’s Q ratio. Tax planning has an influence on earnings management, and earnings management has an influence on return on asset (ROA) and business value measured with Tobin’s Q ratio because companies have adopt tax planning strategies that comply with taxation laws, and executives choose to use accounting and tax policies to benefit all stakeholders and gain more trust from investors or shareholders.</p> chureeporn Meangjun, Pennapa Wangtichob Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/277136 Wed, 28 Aug 2024 00:00:00 +0700 Relationships between Strategic Supply Management and Goal Achievement of Local Administrative Organizations in Nakhon Phanom, Sakhon Nakhon and Mukdahan https://so03.tci-thaijo.org/index.php/npuj/article/view/278274 <p>The purpose of this research was to test the relationship between strategic supply management and goal achievement of local administrative organizations in Nakhon Phanom, Sakon Nakhon, and Mukdahan. A questionnaire was used as a tool for collecting data from the heads of supply officers in 300 organizations. The statistics used to analyze the data were multiple correlation analyses and multiple regression analyses. The result found that 1) strategic supply management in the aspect of using and storing supplies had a positive relationship and positive effects on organizational goal achievement in the aspect of values and effectiveness. 2) Strategic supply management in the aspect of supply control had a positive relationship and positive effects on organizational goal achievement in the aspect of values, transparency, and effectiveness. 3) Strategic supply management in the aspect of supplies disposal had a positive relationship and positive effects on organizational goal achievement in the aspect of transparency and effectiveness. 4) There was no relationship or positive effect between Strategic supply management in the aspect of procurement and organizational goal achievement. According to the research results, the local organizations should prioritize strategic supply management to efficiently support operations in various areas by managing available resources economically to create value and the highest benefit, with systematic management of supplies, planning, improvement, and development of the supply offers’ work efficiency, as well as promote and support organizations to have transparent and verifiable supply management and use it as a guideline for preventing organizational corruption, which causes the highest effectiveness in working and achieving the organization's goals.</p> Isariya janlun, Nittaya Phosrichan Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278274 Wed, 28 Aug 2024 00:00:00 +0700 Effect of Accountant Skill of Public Sector on the Accounting Reporting Quality: Educational Institution Accountant Under the Office of the Vocational Education Commission https://so03.tci-thaijo.org/index.php/npuj/article/view/279000 <p>The purpose of this research is to study the effect of public sector accountants' skills on the quality of accounting reports under the Office of the Vocational Education Commission. The research method is quantitative research. The population and sample consisted of 204 accounting supervisor of the educational institution under the Office of the Vocational Education Commission. The research instrument was a questionnaire collected via postal mail from the accounting supervisors of the educational institution under the Office of the Vocational Education Commission as the key informant in this research. When the questionnaire collection period is due, 112 completed questionnaires were received, which had a response rate of 54.90. Statistics used in data analysis included multiple correlation analysis and multiple regression analysis. The research results found that the overall skills of public sector accountants’ skills in using electronic public financial management systems, public sector management skills show a positive relationship and effect on the overall quality of accounting reports. Therefore, educational institute accountants under the Office of the Vocational Education Commission should prioritize continuous self-development to foster reliable accounting skills, leading to quality accounting reports and benefits to educational institutions.</p> Thanaporn Detburam, Nattavong Poonpool , Tanyatorn Srivachian Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/279000 Wed, 28 Aug 2024 00:00:00 +0700 Digital Accounting Proficiency Affecting Goal Accomplishment of Accountants in Thailand https://so03.tci-thaijo.org/index.php/npuj/article/view/278938 <p>This study aimed to examine the relationship and effects of digital accounting proficiency affecting on accomplishment of accountants in Thailand. For the research methodology, the data was collected from 399 accountants in Thailand using a questionnaire as a research tool, and statistics for data analysis consisted of frequency, percentage, mean, standard deviation, multiple regression analysis, simple regression analysis, and multiple regression analysis. The results showed that 1) digital accounting proficiency in the aspects of professional well-rounded skill, dynamic learning, information technology application, creative new accounting innovation, and ethics values awareness have a positive correlation with the goal accomplishment of accountants. 2) The digital accounting proficiency in the aspect of professional well-rounded skill, dynamic learning, information technology application, creative new accounting innovation, and ethics values awareness have a positive impact on the goal accomplishment of accountants. This research indicates that developing digital accounting proficiency is essential for accountants as a guideline for the development of accountants in digital technology and is efficient and effective in achieving work goals and success.</p> Patcharaporn Mahachanon, Chatratchada Wiroterat Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278938 Wed, 28 Aug 2024 00:00:00 +0700 Development of Digital Media Technology AR and VR in Three Languages (Thai-English-Chinese) to Promote Sustainable Ecotourism (Nakhon Sawan Bird Park) in Bueng Boraphet Wetlands Nakhon Sawan Province https://so03.tci-thaijo.org/index.php/npuj/article/view/277422 <p>This research aims to create AR and VR digital technology media in three languages (Thai-English-Chinese) to learn language and culture and promote sustainable ecotourism , to study the quality of AR and VR digital technology in three languages (Thai-English-Chinese), and to survey the satisfaction of citizens and general tourists towards the use of AR and VR digital technology in three languages (Thai-English-Chinese) to promote sustainable ecotourism in the Bueng Boraphet wetland area (Nakhon Sawan Bird Park). The population consisted of 500 people of general citizens and tourists were interested in traveling to the Bird Park were 500 people, and the sample of 80 people who were obtained by accidental and purposive sampling methods. The instruments were used in the research, including: 1) a questionnaire; 2) an interview form regarding the needs of media use; 3) a questionnaire on satisfaction towards the quality of the media, and 4) a questionnaire on satisfaction towards the overall use of AR and VR digital media technology in three languages (Thai-English-Chinese) in promoting sustainable ecotourism (Nakhon Sawan Bird Park). Data were analyzed by using descriptive statistics, mean () and standard deviation (S.D.) using the SPSS program. The results found that 1) the created AR and VR digital technology media in three languages (Thai-English-Chinese) were effective in publicizing and promoting the tourist attractions of Nakhon Sawan Bird Park at a high level ( = 3.80, S.D. = 0.80), 2) the quality of the media created was at a high level ( = 4.80, S.D. = 0.40), and 3) general citizens and tourists were satisfied by the media created at the highest level ( = 4.92, S.D. = 0.6).</p> wimonphon Rawengwan, Sarathorn Munpru Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/277422 Wed, 28 Aug 2024 00:00:00 +0700 Factors in the Management of Advertising Media Business Entrepreneurs In the Digital Age https://so03.tci-thaijo.org/index.php/npuj/article/view/277359 <p> The objective of this study is to examine the personal characteristics, internal factors, and external factors that impact the management of advertising media businesses in the digital era in order to propose management guidelines for advertising media businesses to succeed in the highly competitive market conditions of the digital era. The study involved in-depth interviews using open-ended questions, lasting approximately 45–60 minutes. Five advertising media business entrepreneurs were selected using purposive sampling. The findings suggest that firstly, entrepreneurs seeking to enter the digital advertising business should have prior knowledge and experience in various advertising aspects because this willenable them to understand the work processes and the advertising industry's market, which will cause them to see opportunities to gain a competitive advantage. Secondly, the study recommends that employees be free to exchage their opinions through various discussions and should have a clear conclusion about job direction. Clear job descriptions and responsibilities should be established for internal management. Work processes should be optimized using artificial intelligence (AI) technology to increase convenience and shorten production time. Thirdly, advertising business entrepreneurs should continuously monitor customer needs through social media to identify and respond to trends in customer demands. Finally, advertising business entrepreneurs should also specialize and set performance standards that differentiate their company to attract customers when presenting work. Additionally, work processes should be streamlined to allow for completion in a single step, known as one-stop service, and organizations should also encourage the exchange of ideas and knowledge as well as transfer that knowledge within the company to improve the skills and abilities of their employees.</p> Taksaya Watcharasarnsap Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/277359 Wed, 28 Aug 2024 00:00:00 +0700 Khon Learning Management to Enhance Creative Integration Skills https://so03.tci-thaijo.org/index.php/npuj/article/view/277310 <p>The purposes of this research were to investigate the current situation and desirable conditions of Khon learning management in promoting creative integration skills for secondary school students and to study the framework of Khon learning management in promoting creative integration skills for secondary school students. The research target consisted of an expert in traditional and contemporary Khon and curriculum and instruction, as well as Thai dance teachers and 39 secondary school students. Purposive sampling was utilized for participant selection. The research instruments included an interview form and a focus group interview record form. The content analysis method was used for data analysis. The research findings revealed that 1) The current situation and desirable conditions of Khon learning management that promote creative integration skills include: general teaching and learning management of Khon, student learning behavior, it can be concluded that most Khon learning management prioritizes theory over practical skills, while a few provide practical training by significantly reducing the basic skills needed for performances and focusing on practicing for shows on various occasions. Moreover, the teachers need more creative Khon learning approaches to that align with students' daily lives and interests. 2) The framework for Khon learning management that promotes creative integration skills consists of theories of multiple intelligences, self-directed learning, and cooperative learning, which apply four learning concepts: integrative learning, creative learning, and project-based learning.</p> Intira Pongnak, Rawiwan wanwichai, Kittikorn Nopudomphan Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/277310 Wed, 28 Aug 2024 00:00:00 +0700 Study The Situation of Multicultural Diversity learning Management Issues Among Dance Teachers in The Southern Region https://so03.tci-thaijo.org/index.php/npuj/article/view/276996 <p>The purpose of this research is to study the situation of multicultural diversity learning management issues among dance teachers in the southern region, utilizing both quantitative and qualitative data collection methods. The sample population and key informants consist of 1) Dance teachers under the jurisdiction of the Secondary Educational Service Area Office 14, Southern Province, totaling 179 persons, and 2) Specialists in fields relevant to the research, encompassing experts in multiculturalism, experts in performing arts, and specialists in the field of education, totaling 15 individuals. Three instruments were employed in the research: 1) Interviews form addressing issues in learning management among dance teachers in the southern region; 2) Assessment tool for evaluating the competency of dance teachers in multicultural learning management in the southern region; and 3) Forms for recording expert group discussions. The study's findings reveal that the majority of dance teachers exhibit a constrained understanding of culture and an inaccurate comprehension of multicultural education. Consequently, the average evaluation of dance teachers' knowledge level pertaining to culture and education, as per the multicultural approach, was deemed to be at a moderate level. In terms of organizing the learning process to accommodate the cultural diversity of learners, most instructors persist in utilizing teacher-centered learning concepts and methods, relying on standardized teaching materials such as lesson plans, educational content, textbooks, and learning activities sourced from external publishers' manuals. This prevalent practice engenders a lack of diversity and fails to accurately reflect reality, highlighting deficiencies in the integration skill for integrating learning to suit the spatial context and the diverse needs of learners. Furthermore, educational institutions are observed to lack essential resources to support effective learning, including materials and facilities such as dance laboratories, alongside limited opportunities for regular instructors to enhance their multicultural skills, owing to constrained budgets for educational organization. Additionally, some dance teachers exhibit negative attitudes towards students from diverse religious and ethnic backgrounds, resulting in diminished expectations and a perception of dance as a specialized discipline unsuitable for all learner groups. From the perspective of the issues identified, the majority of dance teachers demonstrate a strong inclination towards developing the multicultural learning management competencies of dance teachers.</p> Jiradach Nukunrot, Sureerat Chenphong, Kittikorn Nopudomphan Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/276996 Wed, 28 Aug 2024 00:00:00 +0700 The Development of Surveillance Model and Road Accident Risk Management at Mueang Sakon Nakhon, Sakon Nakhon Province https://so03.tci-thaijo.org/index.php/npuj/article/view/277722 <p>This research aims to develop and evaluate the efficiency of the Sensor Model surveillance and risk management system for road accidents, “Sensor Model, Mueang Sakon Nakhon District, Sakon Nakhon Province”. The research and development divided into three phases: Study and development of the model, application of the model, and evaluation of the model by study in a development team of 150 people, including the operations center committee, 261 people who had an accident during 2024, and 30 key informants. The data was collected using accident records, questionnaires, brainstorming questions, and in-depth interviews, as well as the data from the database system. Quantitative data were analyzed by descriptive statistics, t-test, and content analysis for qualitative data. The results found that 1) Mueang Sakon Nakhon District accidents resulted in a high number of injuries and deaths, especially during the New Year and Songkran festivals. There are three factors involved in accidents: human factors, vehicle factors, and road and environmental factors. The risky behavior of most accident victims was not wearing a helmet, not fastening a seat belt, not having a driving license. 2) Mueang Sakon Nakhon District has established a road safety operations center both at the district and local level, which plays an important role in preventing road accidents in accordance with Sensor Model, the model of surveillance and risk management for road accidents This model caused a significant decrease in the injury rate, and the satisfaction of residents in the area was significantly high at the.01 level after the experiment. Therefore, the Sensor Model strengthens communities to prevent road accidents, creates a mechanism to drive community road accident prevention, develops information and communication systems to report accident risks in the area, develops potential and prepare to prevent road accidents, and reports road accident news in the area, leading to management that is an effective guideline for preventing injuries from road accidents, which should extend to other districts.</p> Poolsombat Tingmahain Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/277722 Wed, 28 Aug 2024 00:00:00 +0700 The Development of Learning Activities Using Problem-Based Learning to Enhance Financial Literacy for Pre-service Teacher https://so03.tci-thaijo.org/index.php/npuj/article/view/279488 <p>This research aimed to develop problem-based learning activities to enhance financial literacy for pre-service teacher students and to study the effects of using problem-based learning activities to enhance financial literacy for these students. This research used a mixed- methods research design, specifically the concurrent embedded design, to collect both quantitative and qualitative data. The target group consisted of 38 fourth-year students majoring in Social Studies at the School of Education, University of Phayao, during the academic year 2023. The target group was selected using purposive sampling. The research instruments include: 1) six problem-based learning plans totaling 16 hours; 2) a 50-item financial literacy test for pre-service teacher students; and 3) a 25-item structured interview. Quantitative data was analyzed using mean, standard deviation, percentage, and t-test statistics, while qualitative data was analyzed through content analysis. The research findings indicated that: 1) The development of learning activities using problem-based learning consisted of six steps: Step 1: Identifying and connecting the problem; Step 2: Defining problem-solving strategies; Step 3: Investigating the problem; Step 4: Synthesizing knowledge; Step 5: Concluding and evaluating solutions; and Step 6: Presenting and assessing the outcomes, which these learning activities effectively enhanced the financial literacy of the students. 2) The students’ financial literacy was significantly higher after the problem-based learning activities compared to before, at the.05 level. Furthermore, all components of financial literacy-financial knowledge, financial attitudes, and financial behaviors - were significantly higher after the activities at the.05 level. The learning activities using problem-based learning significantly improved students’ financial literacy and their personal financial planning behaviors, including income management, expense management, savings management, and investment management.</p> Auttapol Khanitcharongkul Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/279488 Wed, 28 Aug 2024 00:00:00 +0700 The Development of Knowledge Packages and Communication Courses on Tourism Activities of PhraThat Phanom and the Satellite PhraThats https://so03.tci-thaijo.org/index.php/npuj/article/view/277842 <p>The objectives of this research were to develop a knowledge package and communication courses on tourism activities of PhraThat Phanom and the satellite PhraThats, examine the efficiency of a knowledge package and curriculum according to the 80/80 criteria, study the effects of the knowledge package and communication courses on the trainees’ English listening and speaking ability and study the trainees’ satisfaction towards the knowledge package and communication courses on tourism activities of PhraThat Phanom and the satellite PhraThats<strong>. </strong>The target population consisted of 30 participants, including merchants, monks, novices, local tour guides, and interested students. The data collection tools included a knowledge package and communication courses on the tourism activities of Phra That Phanom and the satellite Phra Thats that constructed by the researcher using relevant information from the literature and a non-structured interview, an English listening and speaking test, and a satisfaction questionnaire with Cronbach’s alpha reliability coefficients of 0.89 using the efficiency and effectiveness evaluation based on the E<sub>1</sub>/E<sub>2</sub> formula. The statistics used in this research were percentage, frequency, average, and standard deviation, and hypothesis testing was conducted using a dependent sample T-test. The results revealed that 1) the efficiency of the knowledge package and communication courses were 81.73/83.50, which met the criteria of 80/80. 2) The posttest scores were significantly higher than the pretest scores at the statistical significance level of .05, and 3) the trainees showed a high level of satisfaction towards the knowledge package and communication courses on tourism activities of PhraThat Phanom and the satellite PhraThats <strong> (</strong> = 4.48, S.D. = 0.25).</p> sataphol jaisabai Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/277842 Wed, 28 Aug 2024 00:00:00 +0700 Extending the Results of Using a Learning Management Model to Enhance Rational Problem Solving and Mathematical Analysis Based on Digital Learning Ecosystem Grounded in Constructionism Theory for High Vocational Certificate Students https://so03.tci-thaijo.org/index.php/npuj/article/view/278766 <p>This research aimed to extend and study the students’satisfaction toward learning management to enhance rational problem solving and mathematical analysis based on digital learning ecosystem grounded in constructionism theory for high vocational certificate students. The population of the study was the first-year high vocational certificate students studying in the second semester in the academic year of 2023 at That Phanom College, Nakhon Phanom University. The sampling for extending the results consisted of 14 first-year high vocational certificate students studying in the program of electronics and robots, which was selected by purposive sampling. The research instruments consisted 1) the lesson plans in which the quality and the suitability were at the highest level ( = 4.73, S.D.=0.42), 2) the test for measuring rational problem solving in which the difficulty value (P) was during 0.47-0.65, the discriminant power (r) was during 0.44–0.75, and reliability was 0.74, 3) the ability assessment form of mathematic analysis in which the difficulty value (P) was during 0.35-0.78, the discriminant power (r) was during 0.32–0.80, and the reliability was 0.89, and 4) a questionnaire of the students’ satisfaction towards learning management model in which the reliability was 0.89. The research was conducted during October-December 2023. The data were statistically analyzed by mean, standard deviation, and dependent samples t – test. The results revealed that: 1) The extended sample group showed significant improvement in rational problem-solving and mathematical analysis after learning, with statistical significance at the.05 level. 2) The overall student satisfaction towards the management model was at the highest level. ( = 4.71, S.D.=0.47)</p> Munlika Kompittaya, Phichittra Thongpanit, Nirat Jantharajit Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278766 Wed, 28 Aug 2024 00:00:00 +0700 The Development of English Speaking and Writing Abilities of Grade 12 Students Using Creativity-Based Learning with ClassDojo Application https://so03.tci-thaijo.org/index.php/npuj/article/view/278997 <p>The objectives of this research was to develop students’ English speaking and writing abilities using creativity-based learning with ClassDojo Application. The target group consisted of 43 grade 12 students in Khonkaenwittayayon School, Muang Khon Kaen District, Khon Kaen, using purposive sampling. Three-circle action research was used as a research methodology. The instruments consisted of: research operational tools such as six creativity-based learning with ClassDojo lesson plans totaling 12 instructional hours; research reflection tools research reflection tools such as a lesson plan record form, a behavioral observation form, a learning activity observation form, a students’ interview form, an end-of-spiral English speaking ability assessment test, and an end-of-spiral English writing ability assessment test; and research assessment tools consisting of an English speaking test and an English writing test. The quantitative data was analyzed using mean, standard deviation, and percentage. The qualitative data was analyzed using content analysis. The findings found that: 1) The mean score of students' speaking skills was 11.37, or 75.78 percent of the full score, and 35 students, or 81.40 percent, passed the criterion, which was higher than the prescribed criterion. 2) The mean score of writing skill was 11.83, or 78.86 percent of the full score, and 33 students, or 76.74 percent of them, passed the criterion, which was higher than the prescribed criterion.</p> NUTNICHA WANNATHIP, Sitthipon Art-in Copyright (c) 2024 http://creativecommons.org/licenses/by-nc-nd/4.0 https://so03.tci-thaijo.org/index.php/npuj/article/view/278997 Wed, 28 Aug 2024 00:00:00 +0700