Journal of Humanities and Social Sciences Thonburi University https://so03.tci-thaijo.org/index.php/trujournal <table> <tbody> <tr> <td width="627"> <p><strong>บันทึกวารสาร </strong></p> </td> </tr> <tr> <td width="627"> <p>Journal of Humanities and Social Sciences Thonburi University วารสารมนุษยศาสตร์และสังคมศาสตร์ มหาวิทยาลัยธนบุรี เริ่มดำเนินการครั้งแรกในปี 2545&nbsp; ในชื่อ “วารสารเทคโนโลยีธนบุรี&nbsp; Journal of Technology Thonburi” จัดทำในรูปแบบวารสารฉบับพิมพ์ (Print) (ISSN 1685-2141)</p> </td> </tr> <tr> <td width="627"> <p>และในปี พ.ศ. 2550&nbsp; วิทยาลัยเทคโนโลยีธนบุรี ได้รับการปรับวิทยะฐานะเป็น มหาวิทยาลัยธนบุรี วารสารก็ได้ดำเนินการเปลี่ยนชื่อ “วารสารวิชาการมหาวิทยาลัยธนบุรี Journal of Thonburi University” จัดทำในรูปแบบวารสารฉบับพิมพ์ (Print) (ISSN 1905-9469)&nbsp; &nbsp;และได้เข้าสู่ศูนย์ดัชนีการอ้างอิงวารสารไทย Thai Journal Citation Index Centre : TCI ในปี พ.ศ. 2550</p> </td> </tr> <tr> <td width="627"> <p>ในปี พ.ศ. 2555&nbsp; วารสารได้รับการประเมินคุณภาพวารสารจาก ศูนย์ดัชนีการอ้างอิงวารสารไทย: TCI&nbsp; จัดให้อยู่ใน <u>ในกลุ่มที่ 2 </u>วารสารที่อยู่ระหว่างการปรับปรุงคุณภาพและอยู่ในฐานข้อมูล TCI</p> </td> </tr> <tr> <td width="627"> <p>ในปีพ.ศ. 2557 วารสารวิชาการมหาวิทยาลัยธนบุรีได้รับการประเมินคุณภาพวารสารจาก ศูนย์ดัชนีการอ้างอิงวารสารไทย: TCI &nbsp;จัดให้อยู่ใน<u>กลุ่มที่ 1 </u>วารสารที่ผ่านการรับรองคุณภาพของ TCI และอยู่ในฐานข้อมูล TCI&nbsp; และจะถูกคัดเลือกเข้าสู่ฐานข้อมูล ASEAN Citation Index : ACI ต่อไป</p> </td> </tr> <tr> <td width="627"> <p>ในปี พ.ศ.2561 วารสารได้ทำการออกฉบับพิเศษ ปีที่ 12 เดือนตุลาคม 2561 (ฉบับพิเศษ) เนื่องในวโรกาสน้อมสำนึกในพระมหากรุณาธิคุณอันหาที่สุดมิได้ในโอกาสวันคล้ายวันสวรรคตพระบาทสมเด็จ พระปรมินทรมหาภูมิพลอดุลยเดช บรมนาถบพิตร ครบรอบ 2 ปี ธ เสด็จสู่สวรรคาลัย และเป็นส่วนหนึ่งในการบำเพ็ญกุศลอุทิศถวาย และน้อมสำนึกในพระมหากรุณาธิคุณเป็นล้นพ้นอันหาที่สุดมิได้</p> </td> </tr> <tr> <td width="627"> <p>ใน ปี พ.ศ. 2562 วารสารได้ทำการปรับเปลี่ยนชื่อวารสารและรูปแบบการพิมพ์วารสารใหม่ เพื่อพัฒนาให้วารสารวิชาการสามารถเป็นแหล่งเผยแพร่ผลงานวิชาการที่สามารถเข้าถึงได้ง่าย และเป็นที่รู้จักต่อสาธารณชนมากยิ่งขึ้น จึงได้ปรับเปลี่ยนชื่อใหม่เป็น “Journal of Humanities and Social Sciences Thonburi University วารสารมนุษยศาสตร์และสังคมศาสตร์ มหาวิทยาลัยธนบุรี”&nbsp; จัดทำในรูปแบบวารสารอิเล็กทรอนิกส์ (Online) ISSN : 2672-9202&nbsp; เริ่มดำเนินการตั้งแต่ ปีที่ 13 ฉบับที่ 1 มกราคม – เมษายน&nbsp; 2562&nbsp; เป็นต้นไป&nbsp; โดยมีวัตถุประสงค์เพื่อ เป็นแหล่งเผยแพร่บทความทางวิชาการและบทความวิจัยด้านมนุษยศาสตร์และสังคมศาสตร์ในสาขาวิชาบริหารธุรกิจ คอมพิวเตอร์ธุรกิจ การท่องเที่ยว การบัญชี การศึกษา ศิลปวัฒนธรรม กฎหมายและการปกครอง ของอาจารย์ บุคลากรและนักศึกษา ทั้งภายในและภายนอกสถาบัน เป็นสื่อกลางและแลกเปลี่ยนความคิดเห็นทางวิชาการ ให้เกิดความก้าวหน้าทางวิชาการและเพื่อส่งเสริมและพัฒนาศักยภาพทางวิชาการของบุคลากรทั้งภายในและภายนอกสถาบัน</p> <p>และ ในปี พ.ศ. 2563 วารสารวิชาการมหาวิทยาลัยธนบุรี ในชื่อ วารสารมนุษยศาสตร์และสังคมศาสตร์ มหาวิทยาลัยธนบุรี Journal of Humanities and Social Sciences Thonburi University ได้รับการประเมินคุณภาพวารสารจาก ศูนย์ดัชนีการอ้างอิงวารสารไทย: TCI รอบที่ 4 พ.ศ.2563-2567 จัดให้อยู่ในกลุ่มที่ 1 วารสารที่ผ่านการรับรองคุณภาพของ TCI และอยู่ในฐานข้อมูล TCI และสามารถส่งข้อมูลเพื่อพิจารณาเข้าสู่ฐานข้อมูล ASEAN Citation Index : ACI ได้ ทั้งนี้ตั้งแต่วันที่ 1 มกราคม 2563 ไปจนถึงวันที่ 31 มกราคม 2567</p> </td> </tr> </tbody> </table> <p>&nbsp;</p> Thonburi University en-US Journal of Humanities and Social Sciences Thonburi University 2672-9202 ผลงานที่ปรากฎในวารสารฉบับนี้เป็นลิขสิทธิ์เฉพาะส่วนบุคคลของผู้เขียนซึ่งต้องรับผิดชอบต่อผลทาง กฎหมายที่อาจเกิดขึ้นได้และไม่มีผลต่อกองบรรณาธิการ Sustainable of Hemp Fabric Management Strategy https://so03.tci-thaijo.org/index.php/trujournal/article/view/270879 <p>This research aims to develop a sustainable management strategy for hemp fabric. The study population consists of Thai hemp fabric tailors, and a systematic random sampling approach was used, resulting in a total sample size of 230 individuals. A questionnaire was employed as the research instrument, which underwent validity testing and yielded a Cronbach's alpha coefficient of 0.958. Data were analyzed using confirmatory factor analysis with the SPSS-Amos software, focusing on three dimensions of Economic, Social, and Environmental factors. These dimensions encompassed a total of 22 observed variables. The analysis revealed that the model aligned well with the empirical data, as indicated by a chi-square value = 1.099, a p-value = 0.234, df = 99, and RMSEA = 0.021 The findings of the research highlight that for a sustainable hemp fabric management strategy, emphasis should be placed on promoting social factors. This involves fostering stable sewing careers within the community, raising awareness about the significance of cultural heritage, and instilling a sense of value among the youth regarding the inheritance and preservation of culture over the long term.</p> Wanvachira Juntranut Worrapon Wangkananon Copyright (c) 2023 Wanvachira Juntranut http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 1 18 Strategies for Creative Community-Based Tourism Development: A Case Study of Thang-Phra Subdistrict, Pho Thong District, Ang Thong Province https://so03.tci-thaijo.org/index.php/trujournal/article/view/271845 <p>This study was qualitative research aimed at analyzing factors affecting creative community-based tourism development and investigating the tourism potential of Thang-Phra Subdistrict, Pho Thong District, Ang Thong Province. This was to propose its creative community-based tourism development strategies. Collected data by in-depth interviews with two groups of key informants consisting of ten public sectors and six local government officers. Moreover, participatory observation and direct observation were applied to get comprehensive evidence. The findings underlined that its strategy has four strategies—the media production of public relations to promote sales and marketing, the development of community products to boost the grassroots economy, the development of routes connecting creative community-based tourism, and the creation of collaborative networks to drive community-based tourism development.</p> Worrapot Treesuk Atchira Tiwasing Naphachanok Talabngoen Copyright (c) 2023 Atchira Tiwasing, Worrapot Treesuk http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 19 34 Knowledge Management to Sustainable Development by Sufficiency Economy Philosophy Case Study in Phranakhon Si Ayutthaya https://so03.tci-thaijo.org/index.php/trujournal/article/view/271099 <p>The research has the following objectives were to investigate, gather, and create a database of the social capital that already exists in the region, study the factors affecting model management, create a management model and disseminate the knowledge according to the sufficiency economy philosophy. One community in Phranakhon Si Ayutthaya, Ban Lad Nam Khem. The model community area has social capitals that are human, institutional, wisdom and cultural, and natural resource capital. There is development of sustainable social capital. Conditional factors were the community leadership, the practitioner, the societal capital, and the development network partners factor. The development model management, which is a community operation, the following are included: 1) Managing and utilizing natural resources effectively and sustainably 2) Waste reduction; and 3) Reducing harmful chemical and toxic waste employing a 7-step knowledge management approach. The result of transferring the knowledge of sustainable development to two other communities was that the communities used the knowledge gained, such as growing vegetables, making fertilizer from wet waste, and separating garbage.</p> Siraprapha Deepradit Jiraporn Meesanga Pawinee Thanaanawat Copyright (c) 2023 jiraporn meesanga, jiraporn meesanga http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 35 47 Working Capital Management and Profitability of Agri-Food Businesses Listed in the Stock Exchange of Thailand before and after COVID-19 https://so03.tci-thaijo.org/index.php/trujournal/article/view/272714 <p>Working capital management is essential to a firm’s liquidity and profitability, particularly during an economic crisis. This research aims to investigate the relationship between working capital management and profitability of companies in agribusiness as well as food and beverage sectors listed on the Stock Exchange of Thailand, before and after the COVID-19 pandemic. The study uses data from quarterly financial statements of 40 listed companies from 2018 to 2022, and descriptive statistics and Pooled OLS Regression analyses. We find that working capital management is related to the net profit margin of companies in the food and beverage sector. Shortening cash conversion cycle, especially reducing average collection period and extending average payment period, can increase the net profit margin. In addition, the relaxed investment policy, and the financing policy that uses short-term borrowing to support a high proportion of current assets, lead to a higher net profit margin. Our results also show that working capital management has become even more critical to a firm’s profitability in the wake of the COVID-19 crisis.</p> Pichaya Kanchanalai Kuntonrat Davivongs Visit Limsombunchai Copyright (c) 2023 Pichaya Kanchanalai, Kuntonrat Davivongs, Visit Limsombunchai http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 48 59 The Development of an Instruction Ability Using Content and Language Integrated Learning (CLIL) with Other Learning Area https://so03.tci-thaijo.org/index.php/trujournal/article/view/271881 <p>The purposes of this research were: 1) to develop a training program on English instruction based on the concept of content and language integrated learning (CLIL) within other subject domains, 2) to evaluate the effectiveness of the training program, and 3) to investigate the satisfaction of the target group of participants towards the training program. Purposively selected, the target group of participants consisted of 7 teachers of English and 22 English-majored undergraduates from the Faculty of Education. The research instruments included: 1) an evaluation form on the instructional ability of the target group of participants on using CLIL within other subject domains, and 2) an evaluation form on the target group of participant’s satisfaction towards the training program. The findings were as follows: 1) the effectiveness of the training program was rated at the highest quality level (x̄ = 4.61); 2) the mean post-test score of the target group of participants was significantly higher than that of the mean pre-test score, and 3) the target group of participants showed the highest level of satisfaction towards the training program (x̄ = 4.649, S.D. = 0.554).</p> Anothai Ponyeam Pachsang Copyright (c) 2023 อโณทัย พลเยี่ยม เพชรแสง http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 60 72 Value Perception and Food Consciousness toward Tourist’s Behavior Intention in Street Food https://so03.tci-thaijo.org/index.php/trujournal/article/view/272337 <p>This article was a quantitative research study that aimed to investigate value perception and food consciousness toward behavior intention in street food, as well as explore the correlation between perceived value and food consciousness in regards to behavior intention in street food. The sample for this research group consisted of 450 Thai tourists who were customers traveling and having experience with street food in Bangkok. Questionnaires were used as a research method to collect data. Descriptive statistics, including percentage, mean, and standard deviations, and inferential statistics, including the Pearson Correlation, are utilized in analyzing data. The study result indicated that tourists have a high level of perceived value and food consciousness in overall. And the analysis of the correlations between perceived value and food consciousness that affect tourist’s behavior intention in street food indicated that the correlation coefficients between all variables are related at a statistically significant level of 0.01.</p> Choawalit Yimprasert Sangkae Punyasiri Copyright (c) 2023 Choawalit Yimprasert, Sangkae Punyasiri http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 73 86 The Study of Volunteer Motivations and Values Through The Perspective of Phatthalung-Yim Volunteers https://so03.tci-thaijo.org/index.php/trujournal/article/view/272096 <p>This qualitative research aimed to study the motivation and value of volunteering from the perspective of Phatthalung-Yim volunteers. Data were collected by in-depth interview from 25 volunteers. Data were analyzed using content analysis. The results showed that the motivation for volunteer work participation was divided into 5 main motivation groups: 1) social value motivation 2) self-understanding motivation 3) need to add value and self-importance motivation 4) increasing opportunities for higher education motivation, and 5) relationship with social groups motivation. The value of youth volunteerism found that it was divided into 3 main dimensions as follows: 1) Self-worth, i.e. the feeling of self-esteem, gain friendship, have good physical and mental health, learn how to work as a team, create a good image for yourself, be a good role model for the younger generation, and has accumulated works to increase opportunities for admission to higher education; 2) Value to educational institutions, i.e. students who volunteer have develop their potential in their fields of expertise and promote social-conscious image to educational institutions; and 3) Values ​​to the community and society, i.e. the problems of the community are solved, create a creative space in the community and the integration of relationships between houses, temples and schools. The results of this research will be beneficial to the development of guidelines for strengthening volunteer motivation and developing volunteer activities to create beneficial results for volunteers and the community.</p> Kanokwara Phuangprayong Sanit Noonin Copyright (c) 2023 Sanit Noonin http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 87 99 Participatory Communication through “Hukum Pakat”: A Case Study of Ban Bannangluwa Community-Based Tourism Management in Yala Province https://so03.tci-thaijo.org/index.php/trujournal/article/view/271933 <p>Participatory communication is essential to community-based tourism management. This is because communication is the mechanism that drives community development through participation process of community members. The research aims to analyze the role of communication in community tourism management and the strategy of participatory communication in the case of Ban Bannangluwa, Yala province. The data collection tools include (1) documentary research, (2) non-participant observation of researchers, and (3) in-depth interviews with two groups of people using semi-structured interviews, namely a group of four government officials at the Yala Provincial Tourism and Sports Office, and a group of people in the Bannangluwa community-based tourism. They are (1) five representatives of the Bannangluwa community tourism enterprise committees, (2) two youths working for the Bannangluwa community-based tourism, and (3) two villagers who sell food and drinks in the tourism area, a total of 13 informants. The research findings indicate that personal media through an opinion leader, who wins people’s trust, employs interpersonal communication and face-to-face conversations to create community participation, using “Hukum Pakat” as communication strategy. The Hukum Pakat collectively determined by the community to create sustainable income-generating activities and distribute profits within the community. Through Hukum Pakat, the community can be self-reliant while taking care of nature and environment to be in existence.</p> Sakiroh Yaena Benharoon Hamdia Mudor Copyright (c) 2023 Hamdia Mudor http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 100 115 The Relationship Between Administrator’s Leadership and Staff’s Working Environment of Thasala Subdistrict Administrative Organization, Thasala, Nakhon Si Thammarat https://so03.tci-thaijo.org/index.php/trujournal/article/view/270961 <p>The objectives of this research paper were to 1) study the administrator’s leadership of Thasala Subdistrict Administrative Organization, 2) explore working environment of staff at Thasala Subdistrict Administrative Organization and 3) investigate the relationship between administrator’s leadership and staff’s working environment at Thasala Subdistrict Administrative Organization, Thasala, Nakhon Si Thammarat. This research was based on a quantitative research method. The study's sample group consists of 87 personnel from the Thasala Subdistrict Administrative Organization, Thasala, Nakhon Si Thammarat. They were selected by accidental random sampling method. A questionnaire was used as a research tool. The statistics used to analyze the data were frequency, mean, standard deviation and Pearson Product Moment Correlation. The results revealed that 1) the overall score of the administrator’s leadership was at a high level. The highest aspect was courageous leadership, charismatic leadership, Laissez- Faire leadership, Meritocracy leadership, Democratic leadership and Autocratic leadership respectively. 2) The overall score of staff’s working environment was at a high level. Biological environment appeared the highest, chemical environment, physical environment and ergonomic environment respectively. And 3) administrator’s leadership was positively related to working environment of staff at a moderate level statistically significant difference at .01. The administrator’s leadership was associated with ergonomic environment, physical environment and biological environment statistically significant difference at .01. and it was also relevant to the chemical statistically significant difference at .05.</p> Jaru Thinphabat Uangfa Khaoklom Paweena Tohmad Ngamta Saengduan Copyright (c) 2023 uangfa khaoklom http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 116 126 E-Service Quality and Technology Acceptance Affecting E-Wallet Decision Making of Generation Y in the Phra Nakhon District Bangkok https://so03.tci-thaijo.org/index.php/trujournal/article/view/271829 <p>The objective of this research is to study the relationship between E-Service quality and technology acceptance of technology that affects the decision to use digital wallet of Generation Y consumers in the Phra Nakhon area Bangkok. Which was collected from a sample of 400 samples. The results of the study found that the most of digital wallet users are female, between the ages of 35 and 39 and have a bachelor's degree. Occupational Employee of a private company. Their average monthly income is between 30,000 and 50,000 baht. The relationship between E-Service quality factors in terms of efficiency of use includes achieving goals. and readiness of the system and technology acceptance factors in terms of perceived benefits It affects the decision to use digital wallet services of Generation Y consumers in the Phra Nakhon area Bangkok. Section on quality factors of electronic services regarding privacy and the technology acceptance factor of ease of use does not affect the decision to use digital wallet services of Generation Y consumers in the Phra Nakhon area Bangkok.</p> Panwadee Lerdloompheephan Copyright (c) 2023 พรรณวดี เลิศลุมพลีพันธุ์ http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 127 138 Guidelines for the development of savings groups for production suitable for the one Karen ethnic group Community, Ban Bueng Subdistrict, Ban Kha District, Ratchaburi Province https://so03.tci-thaijo.org/index.php/trujournal/article/view/270175 <p>This research article aims to study problems, obstacles, and present guidelines for the development of savings for production suitable for the one Karen ethnic group community, Ban Bueng Subdistrict, Ban Kha District, Ratchaburi Province. with a qualitative method by using a case study research approach It is a study from relevant documents. and a group of 10 related individuals. Data were collected by participant observation technique. and in-depth interviews The study found that 1) The state of problems and obstacles in the operation of the savings for production group of the one Karen ethnic group community, Ban Bueng Sub-district, Ban Kha District, Ratchaburi Province were problems and obstacles in promoting community savings. in granting credit to members Community deposits financial consulting and community welfare 2) Guidelines for the development of savings groups for production suitable for one Karen ethnic groups community, Ban Bueng Sub-district, Ban Kha District, Ratchaburi Province. The aforementioned issues should be used to design service activities that are consistent with the community context by adopting a lifestyle framework and community culture that is social capital to integrate.</p> Atsawaluk Ratchapolsit Wanchai Dhammasaccakarn Buncha Somboonsuke Copyright (c) 2023 อัศวลักษ์ ราชพลสิทธิ์ http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 139 150 Factors Affecting Success in Internship of Student Teachers at Rajabhat University https://so03.tci-thaijo.org/index.php/trujournal/article/view/272168 <p>The purpose of this research were to analyze of factors affecting on student teachers at Rajabhat. Samples were 300 students randomized by multi-stage random sampling. Research instrument was a 5-point scale with Cronbach’s alpha reliability of 0.95. Data were analyzed by descriptive statistics methods including frequency, percentage, Pearson product-moment correlation coefficient, and stepwise multiple regression analysis. The research findings were as follows: 1) The relations between 5 factors affected towards success in internship of student teacher; student characteristics, relationship between supervisor and student, relationship between mentors and student, internship process, quality of schools for internship were positive direction with significance at the .01 level, correlation coefficient ranged from .536 to .676 and 2) the factors on the influence of student characteristics, and internship process were affected the success in internship of student teacher, statistically significance at the level of .05, which were a prediction of 63.80%.</p> Mesa Nuansri Kullachat Pantuworakul Copyright (c) 2023 Mesa Nuansri http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 151 160 Service Models and Service Innovations of Smart Hotels for Thai Business Travelers in the Digital Era https://so03.tci-thaijo.org/index.php/trujournal/article/view/270130 <p>This study aimed to explore trends in smart hotel businesses for Thai business travelers in the digital era, focusing on 1) trends in these businesses, 2) design concepts, and 3) service models and innovations. The research method involved qualitative analysis using grounded theory and in-depth interviews. The participants are currently employed, have been working for more than five years, and have traveled for business within and outside Thailand from 2017 to 2022. Employing a grounded theory approach, In-depth interviews were conducted among the participants until saturation was reached. Triangulation was employed by researchers, and literature review. Results indicated that smart hotel trends were evolving significantly to align work and travel effectively through comprehensive amenities. These hotels would integrate modern technologies to provide convenience and comfort, catering to business travelers' needs. The design concept includes six key aspects: accessibility, attractions, accommodation, amenities, environment, and payment capabilities. Service formats and innovations harmoniously blend cutting-edge technology and hospitality. Furthermore, active involvement of business travelers is crucial for co-creating services and generating value. In the digital era, smart hotels must meet these dynamic demands to succeed in the evolving hospitality landscape.</p> Pornnapa Thanapotivirat Santidhorn Pooripakdee Copyright (c) 2023 Pornnapa Thanapotivirat http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 161 178 Innovative Leadership Components of Executives for Excellence in Private Vocational Education Institutions Under the Office of the Vocational Education Commission https://so03.tci-thaijo.org/index.php/trujournal/article/view/266827 <p>The objectives of this research were to 1) Components of Executive Innovative Leadership Under the Office of the Vocational Education Commission, and 2) Analyze the elements of innovative leadership of executives. Under the Office of the Vocational Education Commission. The study contained a sample of 205 administrators of vocational education institutions. The research tools were a questionnaire with a reliability of .95. Statistics used for mean, standard deviation content and data analysis were Confirmatory Factor Analysis. The following were the study's findings: 1) The components of innovative leadership for excellence included seven aspects: vision for change, teamwork, creativity, participation, creating a learning atmosphere, risk management, and the atmosphere of an innovative organization; and 2) the analysis of confirmatory factor coherence demonstrates that this is consistent with the empirical data, with a chi b square (x<sup>2</sup>) 11.258, degrees of freedom (df) of 13, a p-value of .589, a CFI of 1.000, a GFI of .984, and a root of calculated error's mean square mean (RMR) is 0.04.</p> Kongnat Yamchuti Sopha Amnuayrat Numfon Gunma Santi Buranachat Copyright (c) 2023 Kongnat Yamchuti http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 179 189 The Influence of Accounting Learning Organization on the Quality of Financial Report through the Application of Accounting Innovation of Bookkeepers in Bangkok https://so03.tci-thaijo.org/index.php/trujournal/article/view/271954 <p>This research aimed to investigate 1) the level of the accounting learning organization in which bookkeepers currently work, 2) the level of application of accounting innovations of bookkeepers, 3) the level of the quality of financial reports, and 4) the mediation effect of application of accounting innovations on the impact of accounting learning organization on the quality of financial reports. Data were collected during January – April, 2023 via online questionnaires from 400 bookkeepers in Bangkok, and analyzed by regression analysis. The results found that the bookkeepers worked in an organization with a very high level of accounting learning organization, applied an accounting innovation in high level, and could write a financial report within very high quality. In additions, it also found that the application of accounting innovations is the partial mediator in the relationship between accounting learning organization and the quality of financial reports at the statistical significance level of 0.05. The results of this study will serve as guidelines for organizations in change management for becoming an accounting learning organization, and promoting the application of accounting innovations, which could lead to the quality of financial reports.</p> Sukmongkol Lertpiromsuk Suna Sudhikiat Orasa Aramrattana Preyanuch Kijrungrojjarean Copyright (c) 2023 Sukmongkol Lertpiromsuk, Suna Sudhikiat, Orasa Aramrattana, Preyanuch Kijrungrojjarean http://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-09 2024-01-09 18 1 190 202