Journal for Developing the Social and Community

Development of collaborative learning activities using CIRC techniques with exercises to promote the ability to pronounce diphthongs for grade 3 students

2025-04-21T15:27:21+07:00

Background and Aims: This research aimed to 1) develop cooperative learning activities using the CIRC technique together with exercises that promote the ability of pronouncing diphthongs efficiently according to the 80/80 criterion, 2) compare the ability
of pronouncing diphthongs with the 80 percent criterion, and 3) study students’ satisfaction with the development of cooperative learning activities using the CIRC technique together with exercises.

Methodology: The sample consisted of 17 third-grade students of Ban Don Santi School, second semester of the 2024 academic year, selected by cluster random sampling.
The research instruments were 1) six learning activity plans, 2) six sets of diphthong reading skill exercises, 3) a 30-item diphthong reading ability test, and 4) a 10-item,
5-level scale student satisfaction questionnaire. The statistical methods employed for data analysis were percentage, mean, standard deviation, and One Sample t-test.

Results: The research findings indicated that 1) the effectiveness of the collaborative learning activities utilizing the CIRC technique, combined with exercises designed
to enhance the diphthong pronunciation skills of Grade 3 students, was measured
at 85.98/85.09, surpassing the established criteria. 2) Grade 3 students who engaged
in the collaborative learning activities employing the CIRC technique demonstrated
a diphthong pronunciation proficiency exceeding the 80 percent benchmark, with statistical significance at .05. and 3) Overall, student satisfaction regarding the collaborative learning activities utilizing the CIRC technique, which aimed to improve diphthong reading skills for Grade 3 students, was rated at the highest level.

Conclusion: The CIRC cooperative learning activities combined with exercises resulted in students clearly developing their pronunciation of diphthongs. The activities that emphasized participation and group work helped learners better understand the content and practice their skills. They also built students’ interest, confidence, and overall satisfaction in learning.

STEM Lesson Supplementary Activities for Primary School Students: Corn Pudding for Health and Second Career Promotion

2025-08-18T10:17:04+07:00

Background and Aims: Education in the 21st century must cultivate students’ holistic competencies in alignment with the Sustainable Development Goals (SDGs) and following the principles of STEM education. This study aimed to design and assess the appropriateness of a STEM supplementary learning activity titled “Corn Pudding for Health and Second Career Promotion” for primary school students.

Methodology: A mixed methods research design was employed, including document analysis, expert panel consultations, and activity evaluation. The research participants consisted of seven individual university lecturers and experts in primary education. A six-domain activity evaluation form was used as the research instrument, and data were analyzed using mean and standard deviation.

Results: The designed STEM activity followed the seven-step contextual STEM framework and focused on integrating interdisciplinary knowledge to create a health-oriented corn pudding product. Students engaged in scientific inquiry, applied technological skills, and participated in collaborative classroom activities that reflected real-life situations. The activity also promoted health awareness through appropriate and sufficient dietary practices. The overall appropriateness of the activity was rated at a very high level (M=4.60, SD=0.06).

Conclusion: The activity was found to be effective in enhancing students’ nutritional knowledge, scientific skills, design thinking, and awareness of potential second careers. It demonstrated the value of a structured interdisciplinary approach to primary education.

The development of inquiry-learning activities with multimedia for enhancing learning achievement on foreign languahes in thai languge for matthayomsuksa 4 students

2025-08-18T10:28:02+07:00

Background and Aims: The Thai language, as the national language, embodies the identity, culture, and accumulated wisdom of the Thai people. It serves as a crucial medium for communication, enabling the expression of thoughts, emotions, and diverse bodies of knowledge, while fostering mutual understanding and harmonious relationships within society. Furthermore, it provides a foundational basis for the learning of other disciplines and constitutes a significant factor in improving the quality of life and professional advancement of the populace.

Methodology: This research aimed to study the effectiveness of inquiry-based learning activities integrated with multimedia in enhancing the learning achievement of Grade 10 students. The sample consisted of Grade 10 students from Sarakhampittayakhom School, Mueang District, Maha Sarakham Province, under the Office of Secondary Educational Service Area, Maha Sarakham, in the academic year 2024, selected through the cluster random sampling technique. The research instruments comprised: (1) inquiry-based learning activities integrated with multimedia, (2) a learning achievement test on “Loanwords in the Thai Language,” and (3) a student satisfaction questionnaire.The results revealed that: (1) the inquiry-based learning activities integrated with multimedia had an efficiency of 90.92 / 83.33, which exceeded the specified criterion; (2) the students’ post-learning achievement scores were significantly higher than their pre-learning scores at the .05 level of statistical significance; and (3) the students’ overall satisfaction with the activities was at the highest level (X̅ = 4.64, S.D. = 0.29).

Results: The findings suggest that inquiry-based learning integrated with multimedia is effective in improving student learning achievement and can be appropriately applied to learners at higher educational levels.

Conclusion: The implementation of inquiry-based learning activities in conjunction with multimedia has been found to effectively enhance the academic achievement of Grade 10 students and can be suitably applied to the development of learners at higher educational levels.

Factors Affecting Learning Loss of Students in the Situation of Covid -19 of Schools under Phetchaburi Primary Educational Service Area Office 2

2025-08-18T10:14:10+07:00

Background and Aims: The COVID-19 pandemic has significantly impacted the education system, forcing a sudden shift in teaching and learning methods. Various factors have thus become key contributors to the learning loss experienced by students in educational institutions. The objective of this research was to study 1) the factors affecting the learning loss of students in schools under the Phetchaburi Primary Educational Service Area Office 2; 2) the level of students’ learning loss during the COVID-19 situation in schools under the Phetchaburi Primary Educational Service Area Office 2; and 3) the factors affecting students’ learning loss during the COVID-19 situation in schools under the Phetchaburi Primary Educational Service Area Office 2.

Methodology: This study is quantitative research. The sample consisted of 274 teachers under the Phetchaburi Primary Educational Service Area Office 2, selected through multistage sampling. The research instrument was a five-point Likert scale questionnaire, which had a reliability coefficient of 0.943. The statistics used for data analysis included percentage, mean, standard deviation, and stepwise multiple regression analysis.

Results: 1. The factors affecting students’ learning loss during the COVID-19 situation in schools under the Phetchaburi Primary Educational Service Area Office 2 were overall at a high level. When considering each aspect, the aspect with the highest mean score was teacher(X₂), followed by school administrator (X₅), technology (X₄), student (X₁), and family and environment (X₃). 2) The overall level of students’ learning loss during the COVID-19 situation in schools under the Phetchaburi Primary Educational Service Area Office 2 was also at a high level. When considering each aspect, the aspect with the highest mean score was attribute learning loss(Y₂), followed by academic learning loss (Y₁). And 3) The factors affecting students’ learning loss during the COVID-19 situation in schools under the Phetchaburi Primary Educational Service Area Office 2 included technology (X₄), student (X₁), school administrator (X₅), and teacher (X₂). These factors accounted for 66.00 percent of the predictive power, with a standard error of estimate of 0.382. The predictive equation in raw score form was as follows:

= 1.071 + 0.402 (X₄) + 0.344 (X₁) + 0.250 (X₅) + -0.279 (X₂)

Conclusion: The overall findings indicate that the COVID-19 pandemic clearly led to learning loss among students in the area, affecting both learning characteristics and academic performance. Key contributing factors included technology, learners, school administrators, and teachers, all of which played a role in the changes to student learning during this crisis.

The Development of a Training Curriculum on Teacher Competencies in Measurement and Evaluation of learning for Teachers Under Yasothon Primary Educational Service Area Office 2

2025-10-15T14:49:02+07:00

Background and Aims: This research aimed to: 1) study the current state and the desired state, and the needs with regard to teacher competencies in measurement and evaluation of learning, 2)develop a training curriculum for teachers' competencies in measurement and evaluation of learning,3)implement the training curriculum for teachers' competencies in measurement and evaluation of learning and 4) evaluate the training curriculum for teachers' competencies in measurement and evaluation of learning.

Methodology: The research was conducted in four phases: Phase 1: fundamental data study; Phase 2:training curriculum development; Phase 3:training curriculum implementation; and Phase 4:training curriculum evaluation. A target group was 30 voluntary teachers by the purposive sampling method from schools whose administrators cooperate in participating under the Yasothon Primary Educational Service Area Office 2. Research tools were training curriculum, tests, assessment forms, competency measurement tools, and training curriculum evaluation forms. Statistics used for data analysis include percentage, mean, standard deviation, and t-test (Dependent Samples).

Results: 1. Teacher competencies in student measurement and evaluation consisted of 3 domains, 12 competencies, and 38 indicators as follows: 1) Knowledge domain with 6 competencies and 22 indicators, 2) Skills domain with 5 competencies and 12 indicators, and 3) Attitude domain with 1 competency and 4 indicators. The study of the current state and the desired state, and needs regarding teacher competencies in student measurement and evaluation revealed that the current state of teacher competencies in measurement and evaluation. was overall at a low level. The desired state of teacher competencies in measurement and evaluation of learning was overall at a high level, and teachers demonstrated a need for development in all competencies with regard to measurement and evaluation. 2. The training curriculum for teacher competencies measurement and evaluation of learning consisted of 6 components: 1) Principles, 2) Objectives, 3) Content, 4) Learning activities, 5) Media, innovations, and learning resources and 6) Measurement and evaluation. The content consisted of 7 learning units totaling 36 hours: Unit 1 - Basic knowledge in measurement and evaluation (6 hours), Unit 2 - Determining educational objectives (3 hours), Unit 3 - Methods and instruments for measurement and evaluation (3hours),Unit 4 -Constructing instruments for measurement and evaluation (6 hours), Unit 5 - Determining the quality of instruments for measurement and evaluation (6 hours), Unit 6 - Grading learning outcomes and utilizing student measurement and evaluation results (6 hours), and Unit 7 - Application of educational technology in measurement and evaluation (6 hours). The curriculum emphasized collaborative learning processes, teamwork, and self-constructed knowledge through hands-on practice with application of various training activities, models, methods and techniques. 3. The results of implementing the training curriculum showed that knowledge competencies after training were significantly higher than before training at the statistically significant level of .01, with a Cohen’s d value of 2.35, indicating a very large effect size. Overall skills competencies were at a high level. Overall attitude competencies were at a very good level, with post-training attitudes higher than pre-training attitudes. Overall satisfaction with the training curriculum was at the highest level. 4. The evaluation results of the training curriculum showed that the overall was at the highest level.

Conclusion: The developed training curriculum is consistent with the identified needs and effectively enhances teachers' competence in student measurement and evaluation. It has the potential for further application and development.

From Border to Headline: Linguistic Patterns and Rhetorical Devices in English News Headlines of the Thailand–Cambodia Conflict

2025-10-15T13:40:53+07:00

Background and Aims: The English-language media in Thailand produces political and diplomatic news content to shape reader perceptions of events while forming their ideological beliefs. The headlines create emotional and cognitive engagement by using specific linguistic patterns and rhetorical devices. The research has two main objectives which aim (1) to identify the frequency of linguistic patterns and rhetorical devices employed in headlines across a sample of media outlets and (2) to analyze the ways in which these linguistic patterns and rhetorical devices contribute to making headlines attention-grabbing and persuasive.

Methodology: This study analyzed 120 political and diplomatic news headlines, purposively selected from four English-language Thai news sources (The Nation, Bangkok Post, Khaosod English, Thai Enquirer) published between June and August 2025. The research used Mixed-Methods methodology which combined quantitative pattern detection methods with qualitative evaluation techniques to study how language elements create attention-grabbing headlines that affect readers.

Results: The research findings reveal that Framing Effects were the most common linguistic pattern, appearing in 40.83% of instances, followed closely by Emotional Language. These strategies highlight how information was framed and evoked emotional responses to shape readers’ perceptions. Other persuasive elements such as social influence, attention-grabbing devices, and stereotypes or biases appeared less frequently but still contributed to the overall impact. Regarding rhetorical devices, Pathos was the most dominant, occurring in 19.17% of cases, supported by Ethos and Logos.

Conclusion: The use of linguistic patterns and rhetorical devices in conflict-related headlines significantly influences readers’ interpretations, shapes meaning, and reinforces ideological polarization within media discourse.

Guidelines for Super Leadership Development of School Administrators under Roi-Et Secondary Educational Service Area Office, Thailand

2025-10-15T13:49:46+07:00

Background and Aims: In the 21st century, developing school administrators with Super Leadership is essential to enhancing the quality of education. This leadership style focuses on empowering followers to become effective self-leaders. The objectives
of this study were (1) to investigate the current and desired states as well as the priority needs of super leadership among school administrators under the Secondary Educational Service Area Office Roi Et, and (2) to develop practical guidelines for strengthening super leadership appropriate to the school context.

Methodology: This research employed a Research and Development (R&D) design consisting of two phases. Phase 1 (quantitative) used a questionnaire administered
to 345 participants selected through stratified random sampling by school size. Phase 2 (qualitative) employed semi-structured interviews with six outstanding school administrators and evaluations from nine experts. Data was analyzed using descriptive statistics (Mean, Standard Deviation and PNI_Modified index) and content analysis.

Results: (1) The current state of super leadership was rated at a high level, while the desired state was at the highest level. The most critical need was promoting staff self-leadership. (2) The developed guideline consisted of seven components: promoting self-leadership, role modeling, self-goal setting, positive thinking, constructive feedback and rewards, teamwork, and fostering a self-leadership culture. Expert evaluations indicated that the guidelines were highly appropriate and feasible.

Conclusion: The proposed super leadership development guideline is practical and contextually applicable for Thai schools. It enables educational administrators to act as change leaders who empower teachers to become self-directed, thereby fostering sustainable learning organizations.

E-Document Management in Public Administration: A Case Study of Songkhla Provincial Military Recruitment Office

2025-10-15T14:18:38+07:00

Background and Aims: In the digital era, the Electronic Document Management System (EDMS) has become a crucial tool for enhancing efficiency, transparency, and timeliness in public administration. The Songkhla Provincial Military Recruitment Office, as a key agency responsible for manpower administration and conscription, requires such a system to support its missions and public services effectively. The objectives of this research were: (1) to study the management of the EDMS at the Songkhla Provincial Military Recruitment Office, (2) to examine its implementation in organizational operations, and (3) to propose guidelines for improving the system’s use in accordance with the organizational context.

Methodology: This study employed a qualitative research design, focusing on the Songkhla Provincial Military Recruitment Office. The key informants consisted of 13 participants, including the provincial military registrar, district registrars, assistant registrars, and clerks. Purposive sampling was applied. The research instrument was a semi-structured interview, which was validated for content accuracy (IOC = 1.00 for all items). Data were analyzed using content analysis.

Results and Conclusion: The findings revealed that: (1) the EDMS management structure was hierarchical, with the provincial registrar playing a supervisory and approval role, while district registrars, assistants, and clerks performed operational tasks, ensuring accuracy and accountability; (2) the use of EDMS increased efficiency, transparency, and reduced paperwork burdens, but challenges remained, such as system instability, limited resources, and inadequate digital literacy among staff; and (3) improvement strategies included enhancing system stability and functionalities, providing continuous training and practical manuals, allocating sufficient technological resources, and implementing regular monitoring and evaluation.

The Happiness at Work Affecting to Loyalty to Food and Beverage Manufacturing Organization

2025-10-15T14:46:34+07:00

Background and Aims: In the food and beverage manufacturing industry, employees’ happiness at work often stems from a safe environment, fair management, and recognition of their contributions. This sense of happiness is directly linked to positive employee attitudes, which in turn fosters organizational loyalty. This study aims to: 1) Examine the personal factors, work happiness, and organizational loyalty of employees in food and beverage manufacturing organizations; 2) Investigate the personal factors that affect organizational loyalty in food and beverage manufacturing organizations; and 3) Explore how work happiness influences organizational loyalty in food and beverage manufacturing organizations.

Methodology: This study employed a quantitative research approach. The sample consisted of 400 employees working in food and beverage manufacturing organizations. The statistical methods used for data analysis included descriptive statistics such as frequency, percentage, mean, and standard deviation, as well as inferential statistics including t-test, F-test, and multiple regression analysis.

Results: 1) The majority of the respondents were female, with most falling within the age range of 26–35 years. Their average monthly income ranged between 20,001 and 30,000 baht, and most had been working for a period of 1 to 4 years. 2) Personal factors such as gender, age, and length of service did not significantly affect their happiness in life. However, differences in monthly income had a statistically significant effect on organizational loyalty in food and beverage manufacturing organizations at the 0.05 level. 3) Work happiness, particularly in five out of eight aspects, significantly influenced employee loyalty. The aspect of “Inner Peace” had the greatest overall impact on loyalty to food and beverage manufacturing organizations, while the aspect of “social well-being” had the least impact, with statistical significance at the 0.05 level.

Conclusion: Most employees in the food and beverage manufacturing organization report a high level of job satisfaction, particularly in terms of inner peace, which greatly influences their loyalty to the organization. Meanwhile, variations in monthly income have a noticeable effect on the degree of loyalty. Therefore, the organization should promote both mental well-being and a positive work environment to cultivate sustainable commitment to cultivate sustainable commitment, thereby reducing employee turnover and enhancing competitive advantage in the industry.

THE CORPORATE IMAGE THAT AFFECTS TRUST OF RELATIVES OF PRISONERS PRISONS IN THAILAND

2025-10-15T13:38:55+07:00

Background and Aims: Studying the corporate image of Thailand's prisons is crucial for representing the viewpoints of convicts' families, who expect transparent services, high standards of practice, and organizational justice. This paper intends to 1) investigate
the level of perception regarding the corporate image of Thai prisons, and 2) test the impact of corporate image on the trust of families of Thai prisoners .

Methodology: This is a quantitative study that uses Leblanc and Nguyen (1996) theoretical framework as a research framework. Data were collected from convicts' relatives in 143 Thai jails. The population's actual size was unknown. Taro Yamane (1976) table was used to determine the sample with a 95% confidence level and a 5% margin of error. An online questionnaire was used to gather data from 251 respondents, with a response rate of 62.75%. Data were evaluated using descriptive statistics such as frequency, percentage, mean, standard deviation, and multiple regression analysis.

Results: Relatives of Thai prison inmates rated the corporate image of the corporate image of Thai prisons ( = 4.29). All aspects were found to be rated at a high level. In order of average value from highest to lowest, the top three aspects were corporative identity ( = 4.34), followed by service offering ( = 4.32) and Contact Personnel ( = 4.28). 2) Corporate image, corporative identity, contact personnel, reputation (p < 0.01), and physical environment (p < 0.05) all strongly predicted the trust of families of Thai detainees by 66.6 percent (R² = 0.666).

Conclusion: Relatives of convicts expressed positive thoughts about the image of Thai prisons in terms of corporate identity, service offerings, and contact personnel. Corporate image, which includes corporative identity, contact personnel, reputation, and physical environment, predicted 66.6 percent of the trust of convicts' family. Although the service aspect did not have a statistically significant effect, while having a high average value, this finding suggests that in the prison context, service is viewed as a basic organizational responsibility rather than a factor that fosters trust among inmates' families. This suggests that the moral image, transparency, and fairness of government entities are more essential factors influencing stakeholder trust than the overall quality of service.

The development of livelihoods and career promotion for the quality of life of the elderly in new normal era in Roi Et, Khon Kaen, Maha Sarakham, and Kalasin provinces

2025-11-10T08:46:31+07:00

Background and Aims: Given Thailand's inevitable transition into a fully aged society, it is crucial to holistically enhance quality of life among older adults to support sustainable national development. This study aims to: (1) examine the factors related to the development of livelihoods, career promotion, and the quality of life in the new normal era among older adults in Roi Et, Khon Kaen, Maha Sarakham, and Kalasin provinces;
(2) investigate the relationships between the factors of livelihoods development, career promotion, and the quality of life in the new normal era among older adults in the four provinces; (3) analyze the influence of livelihoods development and career promotion on quality of life in the new normal era among older adults in the four provinces; and (4) develop guidelines for improving quality of life in the new normal era.

Methodology: This research was conducted using a mixed method. The quantitative approach was collected through questionnaires from 200 elderly participants (50 per province), selected through convenience sampling. Analysis included descriptive statistics, multiple correlation analysis, and multiple regression analysis. Subsequently,
a life quality development activity was implemented, and additional data were collected both quantitatively by questionnaires and qualitatively by in-depth interviews on the satisfaction of activities from elderly participants, with five participants per province selected by purposive sampling.

Results: Older adults in the four provinces perceived high levels of support in livelihoods development, career promotion, and quality of life. All studied factors were positively and significantly correlated with quality of life. The analysis of Living livelihoods development and career promotion found that living conditions, occupational knowledge, financial status, welfare, and digital media literacy significantly influenced the quality of life of the elderly at the 0.05 level. Based on these findings, two main development activities were designed: (1) the livelihoods development activity, focusing on living condition, financial literacy, welfare access, and media and technology awareness; and (2) the career promotion activity, focusing on enhancing occupational knowledge. Participant satisfaction with the quality-of-life development activities was rated very high, aligning with qualitative findings that highlighted the importance of all factors in enhancing quality of life in the new normal era.

Conclusion: Guidelines for improving elderly quality of life in the new normal era include: (1) promoting knowledge and understanding of living condition development, covering safe and comfortable home and surrounding environment management; financial literacy in daily spending, lifelong financial planning, and income generation; basic awareness of welfare rights and related agencies; and digital literacy, including the use of basic technology and awareness of its benefits and risks; and (2) support career development by enhancing appropriate job-related knowledge. Additionally, support should be provided for fundamental aspects essential to elderly well-being, such as nutrition, healthcare, and physical exercise.

Issues in the Definition of Offenses under Section 14 (1), (2), and (3) of the Computer Crime Act B.E. 2550 (2007)

2025-09-16T13:49:40+07:00

Background and Purpose: The Computer Crime Act B.E. 2550 (2007), particularly Section 14 paragraphs (1), (2), and (3), criminalizes the introduction of false or fake information into a computer system, as well as information affecting national security or related to terrorism. While the Act was enacted to prevent technological misuse, the wording of Section 14 remains ambiguous and lacks sufficient legal precision. Terms such as “false information” and “fake information” are undefined, and broad expressions like “causing public panic” or “harming national security” invite arbitrary interpretation and overbroad application. Such ambiguity undermines the rule of law, the principle of legal certainty, and the protection of fundamental rights.

Objective: This article seeks to examine the substantive scope of offenses under Section 14 (1), (2), and (3) of the Computer Crime Act B.E. 2550 (2007) and to propose legislative reforms that align Thai law with contemporary legal principles emphasizing proportionality, fairness, and clarity.

Methodology: The study adopts a documentary research method, drawing upon the Computer Crime Act B.E. 2550 (2007) and its amendments, relevant Constitutional Court judgments, legal commentaries, academic works, and comparative analyses with international legal standards. The findings are synthesized to develop policy and legislative recommendations for addressing the current ambiguities in the law.

Results: The research reveals that Thai criminal law retains characteristics of centralized interpretive authority and imposes uniform penalties without distinguishing between levels of harm or intent. This approach impedes the realization of justice within the criminal process and creates potential for misuse of Section 14 against individuals expressing political dissent.

Conclusion: It is recommended that Section 14, particularly subsections (1), (2), and (3), be amended to include precise definitions within Section 3 of the Computer Crime Act, differentiate penalties based on the gravity of the offense, and clarify the elements of intent and consequence. Such revisions would strengthen legal certainty, safeguard civil liberties, and promote more equitable and effective law enforcement.

The Impact of Digital Accounting Professional Intelligence on the Performance Efficiency and Successful in Performing Work of Accountants in Thailand

2025-10-18T20:24:18+07:00

Background and Aims: Digital technology plays a significant role in the work of accountants today. Therefore, accountants in the digital age must adapt to changes in technology. At the same time, they must develop their skills, knowledge, and abilities, as well as apply new information technology and innovations to accounting work efficiently and lead to success. This research aims to 1) study the impact of digital accounting professional intelligence on the work performance efficiency of accountants in Thailand, and 2) study the impact of work performance efficiency on the work Successful In Performing Work of accountants in Thailand.

Methodology: This research is a quantitative research. The tool used is a questionnaire. Data were collected from accountants in Thailand by selecting a convenience sampling group of 297 people. Data were analyzed using percentages, means, standard deviations, multiple correlation, multiple regression, and simple regression analysis.

Results: Digital Accounting Professional Intelligence, digital literacy (TDL), has a positive impact on the performance efficiency of accounting (TPA) (H2; β2 = 0.220, p < 0.05). Digital Accounting Professional Intelligence, information literacy (TIL), has a negative impact on the performance efficiency of accounting (TPA) (H3 ; β3 = -0.170, p < 0.05). Digital Accounting Professional Intelligence, interpersonal Skills (TIS), has a positive impact on the performance efficiency of accounting (TPA) (H4 ; β4 = 0.158, p < 0.05). Digital Accounting Professional Intelligence, analytical thinking and creative problem solving (TAS), has a positive impact on the performance efficiency of accounting (TPA) (H5 ; β5= 0.423, p < 0.05). And Digital Accounting Professional Intelligence Critical thinking (TCT) did not affect performance efficiency (TPA) (H1; β1 = 0.015, p >0.05), jointly predicting performance efficiency of accountants in Thailand by 34.3 percent (R² = 0.343) with statistical significance. Accounting performance efficiency (TPA) had a positive impact on successful in performing work (TSP) (H6; β6 = 0.603, p < 0.05) with statistical significance at the 0.05 level.

Conclusion: Accountants in the digital age need to continuously develop themselves and their professional skills to keep pace with changes, as well as be able to appropriately apply technology in their work to increase efficiency and lead to sustainable operational success.