Journal for Developing the Social and Community

Perceived Usefulness of Artificial Intelligence (AI) on the Work Performance of Accountants

2026-04-27T21:42:11+07:00

Background and Aims: Artificial Intelligence (AI) has increasingly been integrated into accounting processes to enhance data processing, reduce repetitive tasks, improve accuracy, and support professional decision-making. However, the extent to which accountants perceive AI as useful may influence the effectiveness of its application in actual work settings. This research aimed to (1) examine accountants' perceived usefulness of AI, (2) investigate the level of accountants' work performance, and (3) examine the relationship between perceived usefulness of AI and accountants' work performance.

Methodology: This study employed a quantitative research design. The sample consisted of 400 accounting professionals working in government agencies, private companies, and accounting firms. The sample size was determined using Yamane's formula. Data were collected using a five-point Likert-scale questionnaire. Content validity was assessed by three experts, with IOC values ranging from 0.67 to 1.00. Reliability analysis yielded Cronbach's alpha coefficients of 0.89 for perceived usefulness of AI and 0.91 for work performance. Data were analyzed using frequency, percentage, mean, standard deviation, and Pearson's product-moment correlation coefficient.

Results: The overall perceived usefulness of AI was at a high level (= 4.37, S.D. = 0.60), while accountants' overall work performance was also at a high level (= 4.33, S.D. = 0.61). Hypothesis testing revealed that perceived usefulness of AI had a statistically significant strong positive relationship with accountants' work performance (r = 0.720, p < .01).

Conclusion: The findings indicate that greater perceived usefulness of AI is associated with higher work performance among accounting professionals. Organizations should therefore promote the appropriate use of AI and develop accountants' digital and AI-related competencies to enhance work quality, accuracy, and efficiency.

21st Century Educational Leadership Skills That Impact Academic Administration Excellence in Educational Institutions at the Main City Educational Quality Development Network Level Under the Office of Phetchabun Primary Educational Service Area 2

2025-11-10T08:37:57+07:00

Background and Aims: In the 21st century, social and technological changes have compelled school administrators to develop a wide range of skills to manage academic affairs effectively. The objectives of this study are: 1) to examine the 21st-century skills of school administrators at the Lakhmuang Academic Development Center under the Phetchabun Primary Educational Service Area Office 2; 2) to study the management of academic affairs toward excellence in schools under the same jurisdiction; and 3) to investigate the relationship between the 21st-century skills of administrators and the management of academic affairs toward school excellence at the Lakhmuang Academic Development Center under the Phetchabun Primary Educational Service Area Office 2.

Methodology: This study is quantitative research. The sample consisted of 61 teachers and educational personnel from seven schools within the Lakhmuang Academic Development Network Center. Stratified random sampling was employed to select the participants proportionally. The research instrument was a questionnaire, and the data were analyzed using percentages, means, standard deviations, and multiple regression analysis.

Results: The results of the study revealed that 1) the 21st-century skills of school administrators were at the highest overall level. When examined by specific dimensions, all aspects were rated at the highest level, with the highest mean scores observed in visionary leadership skills and technology and digital literacy skills. 2) The management of academic affairs toward school excellence was also at the highest overall level. All dimensions were rated at the highest level, with the highest mean scores found in instructional organization and assessment and evaluation. 3) The 21st-century skills of school administrators were positively and significantly related to the management of academic affairs toward school excellence at the 0.05 level, explaining 45.5% of the variance. Specifically, visionary leadership skills had a significant positive influence on the management of academic affairs toward school excellence at the 0.05 level.

Conclusion: School administrators in the 21st century must possess a various of skills, including visionary leadership and digital technology proficiency, to manage academic affairs effectively. The study indicates that these skills play a crucial role in enhancing the management of academic affairs toward school excellence and provide a new framework for developing administrators in the digital era.

Development of Online Lessons Based on Communicative Language Teaching to Enhance Thai Speaking Ability of Vietnamese Students

2026-07-22T08:21:27+07:00

Background and Aims: Thai language has become increasingly important for Vietnamese learners due to the growing educational, economic, and cultural cooperation between Thailand and Vietnam. However, despite having acquired Thai reading and writing skills, many Vietnamese learners continue to experience difficulties in oral communication because they have limited opportunities to practice speaking in meaningful communicative contexts. Although previous studies have demonstrated the effectiveness of Communicative Language Teaching in promoting communicative competence, most have focused on English or other foreign languages and have been conducted in traditional classroom settings. Furthermore, limited research has investigated the application of Communicative Language Teaching in online Thai language instruction for Vietnamese learners, leaving a gap between learners' linguistic knowledge and their actual communicative performance. Therefore, this study developed online lessons based on Communicative Language Teaching to enhance Thai speaking ability among Vietnamese students. The objectives of this study were: (1) to develop online lessons based on Communicative Language Teaching to enhance Thai speaking ability among Vietnamese students; (2) to examine Thai speaking ability after studying through the developed online lessons; and (3) to investigate students' satisfaction with the CLT-based online lessons.

Methodology: This study employed a pre-experimental research design involving a baseline assessment and a post-instruction achievement evaluation. The participants consisted of 18 Vietnamese learners selected through purposive sampling. Only learners whose Thai speaking ability was at the beginner level were included in the study. The instructional program comprised 18 online lessons delivered via Zoom over nine weeks, totaling 27 instructional hours. The lessons were developed according to the principles of Communicative Language Teaching and incorporated theme-based communicative activities, role-play conversations, and picture description activities to promote authentic language use. The research instruments consisted of (1) CLT-based online lesson plans, (2) a Thai Speaking Ability Test, and (3) a student satisfaction questionnaire. The content validity of the research instruments was evaluated by three experts using the Index of Item-Objective Congruence (IOC), with IOC values ranging from 0.67 to 1.00, indicating satisfactory content validity. Data were analyzed using mean and standard deviation.

Results: The findings revealed that: (1) the CLT-based online lessons were appropriate and effective for enhancing Thai speaking ability among Vietnamese students, with an overall appropriateness rating at a high appropriate level; (2) after completing the instructional program, the students' Thai speaking ability reached a very high level; and (3) students' overall satisfaction with the developed online lessons was also at a very high level, indicating that the lessons were engaging, practical, and effective in supporting Thai speaking development.

Conclusion: The findings indicate that online lessons developed based on Communicative Language Teaching are effective in enhancing Thai speaking ability among Vietnamese students. The integration of communicative activities in an online learning environment promoted meaningful interaction, speaking practice, communicative confidence, and learner engagement. In addition, the high level of student satisfaction suggests that the developed online lessons are appropriate, practical, and beneficial for Thai language instruction in online learning contexts.

The Development of Learning activity using KWL Plus to promote Thai reading and writing abilities for Vietnamese students

2026-07-21T16:29:46+07:00

Background and Aims: Growing economic, educational, and cultural cooperation between Thailand and Vietnam has increased the demand for Thai language proficiency among Vietnamese learners. However, the substantial differences between the Thai and Vietnamese writing systems make learning Thai reading and writing particularly challenging for beginners. Conventional teacher-centered online instruction provides limited opportunities for activating prior knowledge and promoting active learning. Therefore, the KWL Plus strategy, which encourages learners to connect prior knowledge with new learning and organize information systematically, was employed to improve students' Thai literacy. This study aimed to: (1) develop Thai reading and writing proficiency among Vietnamese students through KWL Plus learning activities based on the 70% criterion, and (2) examine their learning achievement after participating in the activities.

Methodology: Classroom action research was conducted with six beginner-level Vietnamese students over three action cycles (24 instructional hours). Research instruments included 12 KWL Plus lesson plans, Thai reading and writing achievement tests, behavioral observation forms, teaching reflection diaries, and student interview forms. Quantitative data were analyzed using percentage, mean, and standard deviation, while qualitative data were analyzed through content analysis.

Results: The 12 lesson plans were evaluated by experts and received a high suitability rating (mean = 4.42). Students' performance improved across the three action cycles, with mean scores of 83.81%, 89.53%, and 87.86%, respectively. Overall learning achievement reached 89.17%, exceeding the predetermined 70% criterion. These findings indicate that the KWL Plus strategy effectively enhanced Thai reading and writing proficiency and can serve as an effective instructional approach for beginner-level foreign language learners.

Administrative Skills of Primary School Administrators Under the Sukhothai Primary Educational Service Area Office 1

2025-11-10T08:34:26+07:00

Background and Aims: Primary school administrators need a diverse set of management skills, including planning, resource management strategies, communication, and coordination, to drive school effectiveness and achieve excellence in teaching and learning. This study aimed to 1) examine the administrative skills of primary school administrators under Sukhothai Primary Educational Service Area Office 1, and 2) compare these administrative skills according to personal factors among administrators within the same office.

Methodology: This study employed a quantitative research design. The sample consisted of 285 school administrators and teachers from Sukhothai Primary Educational Service Area Office 1 in the 2024 academic year, selected using the Krejcie and Morgan table to determine sample size and stratified random sampling. Data were collected using questionnaires, and the analysis employed frequency, percentage, mean, standard deviation, and t-test statistics.

Results: 1) The overall administrative skills of primary school administrators under Sukhothai Primary Educational Service Area Office 1 were at the highest level

( = 4.87, S.D. = 0.236). Human relations skills had the highest mean, followed by conceptual skills and technical skills, respectively. 2) The comparison of administrative skills classified by gender revealed no statistically significant difference among administrators and teachers of different genders at the .05 level. However, when categorized by work experience, administrators and teachers with different levels of experience showed a statistically significant difference in technical skills at the .05 level.

Conclusion: Primary school administrators under the Sukhothai Primary Educational Service Area Office 1 demonstrated the highest competency in human relations skills, followed by conceptual skills and technical skills, respectively.

Musical Instrument Reliefs at Borobudur: A Semiotic Interpretation of Music and Cultural Heritage Value in Mahayana Buddhist Culture

2026-07-12T20:43:26+07:00

Background and Aims: This study explores the musical culture represented in the bas-relief carvings of the Borobudur stupa in Central Java, Indonesia. The research aims to investigate the cultural significance of musical imagery depicted in the reliefs and to understand the role of music in social, ceremonial, and religious contexts during the 8th–9th centuries. It also seeks to interpret these visual representations through the lens of cultural studies and semiotic analysis. Although Borobudur has been studied extensively as architecture and as Buddhist iconography, the musical imagery carved on the monument has rarely been treated as a systematic object of organological and semiotic analysis; this study addresses that gap.

Methodology: A qualitative research approach was employed through field observations at Borobudur and documentary research. Data were analyzed using a cultural studies framework based on the semiotic theory of Roland Barthes. The study focused on identifying and interpreting musical instrument carvings found in the bas-reliefs and examining their symbolic meanings within the cultural and religious context of Mahayana Buddhism. A corpus of N relief panels containing musical imagery was documented photographically and analysed through Barthes’ three orders of signification denotation, connotation, and myth following an explicit coding framework.

Results: The findings reveal that the musical instrument carvings located on the lower level of Borobudur correspond to the concept of Kamadhatu, the realm of sensual desire in Mahayana Buddhist cosmology. These carvings provide valuable evidence of historical musical traditions in the region and demonstrate the important role of music in daily life, ceremonial activities, and spiritual practices. Furthermore, the reliefs indicate that music functioned as a medium for expressing social status, cultural values, religious beliefs, and collective identity.

Conclusion: The study highlights the close relationship between music and religion within the sacred environment of Borobudur. The musical imagery preserved in the bas-reliefs reflects the enduring influence of music on cultural and spiritual life throughout history. Moreover, the research contributes to the preservation and understanding of both tangible and intangible cultural heritage, supporting Sustainable Development Goal 11, which promotes the safeguarding of cultural heritage for future generations. Methodologically, the study proposes a three-order semiotic framework for interpreting musical imagery on Buddhist monuments in which organological identification precedes symbolic interpretation, and which is transferable to comparable monuments in Southeast Asia.

Behavioral Skills In Budget Management Of administra Tors In Rajaprajanugroh School Mae Hong Son Province

2025-11-10T08:31:08+07:00

Background and Aims: The behavioral skills in budget management of school administrators are crucial factors influencing the efficiency of allocating and utilizing educational resources effectively. Administrators with strong behavioral skills are capable of planning, controlling, and making financial decisions transparently and effectively, enabling school budget management to achieve policy goals and meet the needs of students and the community appropriately. This study aimed to examine the current and desired conditions of budget management among administrators of Rajaprajanugroh Schools in Mae Hong Son Province.

Methodology: This study employed a quantitative research approach. The sample consisted of 132 teachers from four Rajaprajanugroh Schools in Mae Hong Son Province, selected through purposive sampling. The research instrument was a questionnaire. Qualitative data were analyzed using content analysis and summarized descriptively, while quantitative data were analyzed using mean and standard deviation.

Results: The overall current condition of budget management among school administrators was at a moderate level ( = 2.93, S.D. = 0.773), while the overall desired condition was at a high level ( = 4.24, S.D. = 0.480). When analyzed by specific aspects, the highest current and desired conditions were in communication and coordination (( = 2.98, S.D. = 0.850) and ( = 4.30, S.D. = 0.515). The factors affecting behavioral skills in budget management among Rajaprajanugroh school administrators in Mae Hong Son Province depended on multiple aspects, including personal factors (age, educational background, and administrative experience), organizational factors (administrative structure and support from supervising agencies), developmental factors (training and use of information technology), and attitudinal and value factors (responsibility, transparency, and commitment to work). Developing these factors can enhance administrators’ behavioral skills, leading to transparent, efficient, and policy-compliant budget management, while supporting the sustainable improvement of educational quality in schools.

Conclusion: The administrators of Rajaprajanugroh Schools in Mae Hong Son Province were able to manage budgets transparently and efficiently, emphasizing effective planning and expenditure to enhance educational quality. However, it remains necessary to strengthen behavioral skills in analysis, decision-making, and budget monitoring to ensure greater precision. This will help align school budget management with educational policies and better meet the needs of students and the community in a sustainable manner.

A Study on Critical Thinking and Media Literacy Skills through Problem-Based Learning Integrated with Social Media in Social Studies Instruction for Grade 9 Students

2026-07-02T09:11:58+07:00

Background and Aims: In the digital era, critical thinking and media literacy skills are essential for effective learning in social studies. This study aimed to: 1) examine critical thinking skills, 2) evaluate media literacy skills, and 3) assess student satisfaction among Grade 9 students at Kham Kaen Nakhon School during the first semester of the 2025 academic year regarding Problem-Based Learning (PBL) integrated with social media.

Methodology: A One-Shot Case Study experimental design was employed. The sample consisted of 30 Grade 9/6 students at Kham Kaen Nakhon School selected through purposive sampling. The intervention comprised 6 lesson plans (totaling 12 instructional hours) under Unit 3, "Natural Disasters in North and South America". The research instruments included: 1) 6 PBL lesson plans evaluated for appropriateness by experts, 2) a 20-item multiple-choice Critical Thinking Skill Test with an Item-Objective Congruence (IOC) index ranging from 0.67 to 1.00, difficulty indices (p) from 0.25 to 0.79, discrimination indices ($r$) from 0.23 to 0.64, and a reliability coefficient of 0.91, 3) a 20-item multiple-choice Media Literacy Skill Test with an IOC ranging from 0.67 to 1.00, difficulty indices (p) from 0.25 to 0.79, discrimination indices ($r$) from 0.23 to 0.64, and a reliability coefficient of 0.91, and 4) a 20-item Satisfaction Questionnaire measured on a 5-point Likert scale with an IOC ranging from 0.67 to 1.00 and a Cronbach's alpha reliability coefficient of 0.94. Data analysis involved comparing the number and percentage of students achieving the criterion (70% benchmark score) for critical thinking and media literacy skills, whereas student satisfaction was analyzed using mean () and standard deviation (S.D.).

Results: The findings reveal that most participating organizations are medium-to-large-scale petroleum blending businesses certified with ISO 14001, predominantly operating at Level 3 of the Green Industry certification (Green System). Hypothesis testing confirmed that GSCM practices collectively exert a significant positive influence on organizational sustainability (Sig.=0.000, p<.001), accounting for 19.4% of the variance in sustainable performance (R²_adj = .194). Specifically, Green Operations emerged as the most significant predictor of sustainability with the highest effect size (𝛽 = .308, t = 4.612, p < .01), followed by Green Design (𝛽 = .153, t = 2.198, p < .05). Conversely, green purchasing, green manufacturing, and reverse logistics did not exhibit a statistically significant impact due to initial cost barriers and institutionalized baseline standards within the Thai context.

Conclusion: These empirical results suggest that to achieve comprehensive long-term sustainability across economic, social, and environmental dimensions, energy firms must strategically prioritize the integration of green principles into their internal operational core and proactive product design processes.

A Study of Academic Leadership of School Administrators under the Nakhon Ratchasima Primary Educational Service Area Office 5

2026-04-10T10:05:48+07:00

Background and Aims: Academic leadership of school administrators is a crucial factor affecting the quality of teaching and learning management as well as students’ academic achievement. Administrators must possess knowledge, competencies, and vision to effectively develop curricula and learning processes. Therefore, this research aimed to: 1) examine the academic leadership of school administrators under Nakhon Ratchasima Primary Educational Service Area Office 5, and 2) compare the academic leadership of school administrators under Nakhon Ratchasima Primary Educational Service Area Office 5.

Methodology: This study employed a quantitative research design. The sample consisted of 136 school administrators under Nakhon Ratchasima Primary Educational Service Area Office 5 in the 2025 academic year, selected through stratified random sampling. The research instrument was a questionnaire. Data were analyzed using percentage, mean, and standard deviation, and hypotheses were tested using inferential statistics, including one-way analysis of variance (ANOVA) and pairwise comparison using Scheffé’s method.

Results: 1) The overall level of academic leadership of school administrators under the Nakhon Ratchasima Primary Educational Service Area Office 5 was at a high level. When considered by aspect, all aspects were at a high level. The aspects with the highest mean scores were the determination of school vision and mission and the creation and promotion of an academic atmosphere. These were followed by the provision of a supervision system and curriculum administration and management, respectively. The aspect with the lowest mean score was the promotion of teachers’ professional development. 2) The academic leadership of school administrators under Nakhon Ratchasima Primary Educational Service Area Office 5, when classified by school size and administrative experience, showed no overall differences.

Conclusion: School administrators demonstrate the ability to effectively drive academic work, particularly in setting direction and creating a learning environment that supports students. Additionally, teacher professional development is an area that should be further promoted, and the characteristics of administrators’ academic leadership are consistent regardless of school size or administrative experience.

The Impact of Technology and Audit Innovation Acceptance and Technological Competence on the Audit Efficiency of Cooperative Auditors in the Cooperative Auditing Department

2026-07-16T06:52:36+07:00

Background and Aims: Digital technologies and auditing innovations have become increasingly important in improving the effectiveness of auditing practices in the public sector. However, cooperative auditors continue to face challenges in technology acceptance and technological competency, which may influence audit efficiency. This study aimed to: (1) examine the relationships between technology and auditing innovation acceptance and audit efficiency among cooperative auditors of the Cooperative Auditing Department; (2) investigate the relationships between technological competency and audit efficiency; (3) examine the effects of technology and auditing innovation acceptance on audit efficiency; and (4) investigate the effects of technological competency on audit efficiency among cooperative auditors of the Cooperative Auditing Department.

Methodology: This study employed a quantitative research design. Data were collected using questionnaires distributed to all 475 cooperative auditors of the Cooperative Auditing Department, of which 394 completed questionnaires were returned, representing a response rate of 82.95 percent. The data were analyzed using multiple correlation analysis and multiple regression analysis to examine the relationships and effects among the study variables.

Results: The findings indicated that technology and auditing innovation acceptance and technological competency were positively associated with audit efficiency among cooperative auditors. Specifically, behavioral intention to use information, perceived usefulness of technology and auditing innovations, and attitude toward technology use had significant positive effects on audit efficiency, whereas perceived ease of use had no significant effect. In addition, technological competency in network connectivity capability for auditing and integrated auditing technology knowledge significantly enhanced audit efficiency. However, technological skills in auditing practice were not found to have a significant effect on audit efficiency.

Conclusion: Technology and auditing innovation acceptance, together with the continuous development of technological competency, play a vital role in enhancing the accuracy, timeliness, and reliability of audit performance among cooperative auditors. The findings provide practical implications for the Cooperative Auditing Department in promoting the adoption of auditing technologies and innovations, strengthening auditors' technological competencies, and improving audit quality, transparency, and compliance with professional standards, thereby enhancing confidence among cooperative members and users of financial statements.

Creative Leadership of the Ekathotsarot Committee under Phitsanulok–Uttaradit Secondary Educational Service Area Office

2025-11-10T08:36:13+07:00

Background and Aims: Creative leadership of school administrators is a crucial factor in driving school development to align with the changes in 21st-century society. Administrators with creative leadership can initiate new ideas, promote visionary practices, and foster an open and flexible learning atmosphere within their institutions. The objectives of this study were (1) to examine the creative leadership of school administrators in the Ekatosarot Committee under the Secondary Educational Service Area Office Phitsanulok–Uttaradit, and (2) to explore guidelines for developing their creative leadership.

Methodology: This study employed a quantitative research approach. The population and sample consisted of 65 school administrators and teachers in the Ekathotsarot Educational Network under the Secondary Educational Service Area Office Phitsanulok–Uttaradit. The sample size was determined using Taro Yamane’s table. The research instruments used for data collection were a questionnaire and a structured interview. The statistical methods used for data analysis included frequency, percentage, mean, standard deviation, and content analysis.

Results: 1) The overall level of creative leadership among school administrators in the Ekathotsarot Educational Network under the Secondary Educational Service Area Office Phitsanulok–Uttaradit was found to be high. When considering each aspect, the highest mean score was for teamwork in knowledge exploration, followed by collaboration in problem-solving, while the lowest was for the use of questioning. 2) The guidelines for developing creative leadership among school administrators in the Ekathotsarot Committee under the Secondary Educational Service Area Office Phitsanulok–Uttaradit are as follows: (1) Administrators should encourage and support teachers to participate in research, inquiry, and experimentation with new teaching innovations.
(2) Administrators should provide opportunities for teachers to actively participate in problem analysis and shared decision-making. (3) Administrators should create a clear and motivating shared vision. (4) Administrators should foster an open and transparent working environment. (5) Administrators should promote reflection and collaborative learning among staff. (6) Administrators should establish a continuous monitoring and evaluation system for operational performance.

Conclusion: School administrators with creative leadership can effectively promote collaboration, analytical thinking, and the creation of educational innovations. The new knowledge derived from this research is a set of guidelines for developing creative leadership that emphasize participation, open communication, and collaborative learning within the organization to enhance the quality of educational administration in the 21st century.

School Administration Based on Good Governance Principle of School Administrators in the Wiengdong School Group, Wang Chin Sub-district, Phrae Province, under the Phrae Primary Educational Service Area Office 2

2025-11-10T08:29:26+07:00

Background and Aims: The administration of schools based on good governance principles is a crucial approach that ensures operations are transparent, accountable, and responsible. School administrators who adhere to these principles can build trust, foster collaboration, and promote fairness within their organizations, ultimately contributing to the sustainable development of educational quality. This study aims to examine the good governance practices of school administrators in the Wiang Dong Nakorn School Group, Wang Chin District, Phrae Province, under the Phrae Primary Educational Service Area Office 2.

Methodology: This study employed a quantitative research approach. The sample consisted of 82 teachers working in the Wiang Dong Nakorn School Group, Wang Chin District, Phrae Province, under the Phrae Primary Educational Service Area Office 2, selected through purposive sampling. The research instrument was a questionnaire. Qualitative data were analyzed using content analysis and summarized descriptively, while quantitative data were analyzed using mean and standard deviation.

Results: The administration of schools based on good governance principles by the administrators in the Wiang Dong Nakorn School Group, Wang Chin District, Phrae Province, under the Phrae Primary Educational Service Area Office 2, was found to be at a high level overall. When examined by specific principles, morality, accountability, cost-effectiveness, legality, participation, and transparency were all rated at a high level.

Conclusion: The school administrators in the Wiang Dong Nakorn School Group are able to implement good governance at a high level. They place strong emphasis on morality, accountability, cost-effectiveness, legality, participation, and transparency in their operations, resulting in efficient management, building trust and collaboration within the organization, and contributing to the sustainable development of educational quality.