ลิ้มปองทรัพย์ ไ. (2015) “The Opinions on Characteristics of Desirable Accountants of Business Entrepreneurs in Bangkok”, Journal of Humanities and Social Sciences, Rajapruk University, 1(2), pp. 48–59. available at: https://so03.tci-thaijo.org/index.php/rpu/article/view/112351 (accessed: 31 August 2026).