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.