Journal of Modern Management SHINAWATRA UNIVERSITY

Accountant Attributes in Digital Era on the Performance Quality of Finance and Accounting Professional in Higher Education Institution of Northeastern, Thailand

2026-05-28T16:28:41+07:00

This study aimed to: (1) examine the characteristics of digital-age accountants and the work performance quality of finance and accounting officers in higher education institutions in Northeastern Thailand, and (2) investigate the relationships between the characteristics of digital-age accountants and the work performance quality of finance and accounting officers in higher education institutions in Northeastern Thailand. Data were collected from a sample of 138 finance and accounting officers employed at higher education institutions in Northeastern Thailand using a structured questionnaire. The data were analyzed using descriptive statistics, including percentage, mean, and standard deviation, as well as inferential statistics comprising multiple correlation analysis, simple regression analysis, and multiple regression analysis.

The findings revealed that the majority of the respondents were female, over 40 years of age, single, held a master's degree as their highest educational qualification, had more than 15 years of work experience, earned a monthly income ranging from 25,001 to 35,000 Thai Baht, and were employed at Rajabhat Universities. Overall, the respondents rated the characteristics of digital-age accountants at a high level. When each dimension was considered separately, the information technology competency dimension received the highest mean score. Furthermore, the overall work performance quality and its individual dimensions were rated at the highest level, particularly cost-effectiveness, accuracy, and timeliness, respectively.

The results of the relationship analysis indicated that the information technology competency dimension of digital-age accountants was negatively associated with and negatively affected overall work performance quality. In contrast, work flexibility and communication and teamwork were positively associated with and positively affected overall work performance quality. These relationships were statistically significant at the 0.05 level.

Risk Perception and Community Empowerment in Mitigating Risks from Natural and Human-Induced Threats to Quality of Life: A Case Study of Mae Sot District, Tak Province

2026-07-08T09:10:42+07:00

This research aimed to: (1) investigate risk perception and community capacity in disaster management; (2) establish a knowledge management (KM) process and develop community media innovations; and (3) propose community empowerment guidelines in Mae Sot District, Tak Province. A mixed-methods approach and Participatory Action Research (PAR) were employed. Data were collected from 400 residents and 80 key leaders using questionnaires, in-depth interviews, and KM focus group discussions. The findings revealed that the overall risk perception among the public is at a high level ( = 3.51). The top five prioritized threats include floods, haze and air pollution, epidemics, agricultural open burning, and illegal border crossing. Meanwhile, community capacity for disaster management is at a moderate level ( = 3.44) due to constraints in budgeting and geoinformatics skills. Consequently, the researchers developed an innovation consisting of 11 "Little Books" that integrate local wisdom with scientific data and hazard maps. The evaluation showed a high level of satisfaction among the target group ( = 4.01), who found the content highly applicable for practical problem-solving. Policy recommendations focus on three dimensions: (1) information empowerment through accessible media; (2) network integration into local disaster prevention plans; and (3) budgetary support to enhance community technical skills, with the aim of building a sustainable and resilient city.

A Study of Needs Assessment in Applying Digital Technology in Human Resource Management at the Secondary Educational Service Area Office Sisaket Yasothon

2026-07-08T09:20:48+07:00

This research aimed to study the needs assessment in applying digital technology in human resource management at the Secondary Educational Service Area Office Sisaket Yasothon. The sample consisted of 400 school administrators and teachers under the Secondary Educational Service Area Office Sisaket Yasothon, obtained through simple random sampling. The instrument used for data collection was a questionnaire regarding the needs assessment of applying digital technology in human resource management. The statistics used for data analysis included frequency, percentage, mean, standard deviation, the modified priority needs index and content analysis. The results revealed that the overall needs assessment index in applying digital technology in human resource management at the Secondary Educational Service Area Office Sisaket Yasothon was 0.251. When considering each aspect, it was found that the highest need was in the aspect of recruitment and appointment, followed by the aspect of rewards and personnel records, the aspect of manpower planning, positioning, and academic standing and the aspect with the lowest need was the secretarial work of the sub-commission of teacher and educational personnel respectively.

Windfall Taxation of Oil Refining and Fuel Trading Businesses in Thailand: Policy, Legal, and Economic Considerations

2026-07-08T16:49:35+07:00

This in‑depth academic article aims to analyze the theoretical foundations, appropriateness, and obstacles in applying the windfall tax instrument to Thailand’s fuel oil production (refining) and marketing businesses. Employing documentary research methodology, the study is framed by economic rent taxation theory, Rawlsian social equity theory (1971), and international implementation experiences, particularly from the United Kingdom and the European Union. It also examines the structure of Thailand’s oil market, the financial position of the Oil Fuel Fund, excess gross refining margins (excess GRM), and the legal limitations of the Petroleum Income Tax Act B.E. 2514 (1971). The findings reveal that Thai refiners and fuel marketers show signs of unusually wide refining margins that may indicate the possibility of excess returns from geopolitical factors (the Russia‑Ukraine war and the Middle East crisis), pushing market GRM to 16‑17 baht/litre (April 2026). Meanwhile, the Oil Fuel Fund recorded accumulated liabilities of 56.229 billion baht (April 2026), with daily diesel subsidies exceeding 1.47 billion baht. Nevertheless, implementing a windfall tax faces three major obstacles: (1) technical inappropriateness of using GRM directly as the tax base, (2) No specific legal framework, and (3) energy security risks from production curtailment and increased refined‑product imports. This article introduces an original contribution: the 4‑Pillar Windfall Tax Policy Framework for Thailand, comprising (1) recalibrating the tax base using Net Refining Margin instead of GRM, (2) a three‑dimensional automatic trigger mechanism, (3) a burden‑sharing mechanism between stakeholders, and (4) a checks‑and‑balances mechanism to mitigate trade distortion. Policy recommendations include amending the Petroleum Income Tax Act, drafting an Excess Energy Profits Tax Act, and enhancing transparency in Oil Fuel Fund governance.

An Analysis of Market Structure and Competitive Conduct of Food Delivery Businesses in Thailand: Empirical Evidence Synthesis and Strategic Implications

2026-07-08T09:30:30+07:00

This article analyzes the market structure and competitive conduct of food delivery platform businesses in Thailand during the post-COVID-19 period, employing the Structure-Conduct-Performance (SCP) paradigm of Bain (1956), integrated with the two-sided market theory of Rochet and Tirole (2003) and platform economics. The analysis seeks to understand the transitional dynamics of a market that once grew explosively by 179 percent in 2020 before entering a plateau phase with an estimated value of 86 billion baht in 2023. Findings from a systematic literature review and evidence synthesis drawn from financial institution reports, government agencies, and relevant academic works indicate that the market has evolved into a tight oligopoly, with Grab and LINE MAN Wongnai collectively holding nearly two-thirds of total market share, while other players such as Foodpanda and Robinhood have gradually exited due to accumulated losses under a prolonged subsidy war. In terms of competitive conduct, platforms have shifted from quantity-based market share competition through cross-subsidization toward quality-based competition, emphasizing the construction of Super App ecosystems, the use of lock-in mechanisms via membership and loyalty programs, and investment in platform innovation to enhance platform stickiness. The findings reveal a trade-off between matching efficiency and the fairness of benefit allocation among consumers, restaurants, and riders. The article offers strategic recommendations for operators regarding sales channel diversification, and policy recommendations for regulatory agencies concerning the development of frameworks on commission transparency, standard contracts, and platform labor protection within the contemporary Thai digital economy.

Current Conditions, Problems, and Needs of Teachers Regarding the Implementation of the 2025 Upper Primary Education Curriculum (Grades 4-6) in Pilot Schools, Phra Nakhon Si Ayutthaya Province

2026-07-08T09:35:16+07:00

This research aimed to: (1) examine the implementation of the Basic Education Core Curriculum B.E.2008 (Revised Edition B.E.2017) among upper primary school teachers in Phra Nakhon Si Ayutthaya Province; (2) investigate problems in curriculum implementation; and (3) explore the needs for using the upper primary education curriculum (B.E.2025) among teachers in pilot schools. The sample consisted of 101 upper primary school teachers. The research instrument was a questionnaire. Data were analyzed using percentage, mean, and standard deviation. The findings revealed that: (1) the overall level of curriculum implementation was moderate (𝑥̅ = 3.49, SD. = 1.03). The learning management aspect had the highest mean score, indicating that teachers were able to analyze indicators, design lesson plans, and organize learner-centered activities; (2) the overall level of problems in curriculum implementation was moderate (𝑥̅ = 3.15, SD. = 0.92). The highest mean score was found in curriculum planning and design, where teachers still lacked clarity in analyzing indicators, had insufficient understanding of curriculum design, and faced time constraints for preparation; and (3) the overall level of needs for using the curriculum B.E.2025 was high (𝑥̅ = 3.93, SD. = 0.89). The highest priority was the need for development in 21st-century learning management, particularly in designing Active Learning and competency-based learning aligned with the new curriculum B.E.2025, as well as the integration of AI and digital technologies in accordance with the new curriculum.

A Strategic School Administration Model for Implementing the “One District One Quality School” Policy under the Secondary Educational Service Area Office Phayao

2026-07-23T15:21:17+07:00

This research aimed to: (1) examine the current state of strategic school administration under the “One District, One Quality School” policy; (2) develop a strategic school administration model; and (3) evaluate the appropriateness and feasibility of the developed model. The study employed a multiphase mixed-methods research design. In Phase 1, the participants consisted of 255 school administrators and teachers selected through purposive sampling, as well as nine key informants purposively selected to provide qualitative data. Phase 2 involved nine experts with relevant qualifications and professional experience in educational administration. In Phase 3, the participants were 30 school administrators and teachers from quality schools implementing the “One District, One Quality School” policy. The research instruments comprised an interview protocol, a questionnaire, and an evaluation form. Quantitative data were analyzed using the mean and standard deviation, while qualitative data were analyzed using content analysis. The findings revealed that: (1) the overall level of strategic school administration was high; (2) the developed PSQSM Model comprised five key components: policy-oriented leadership and participation, strategic planning, quality development of learning management, strategic resource management, and continuous monitoring and evaluation; and (3) the PSQSM Model demonstrated the highest level of appropriateness and feasibility. The principal contribution of this research is the development of a strategic school administration model that systematically connects national education policy with implementation at the school level. The PSQSM Model can serve as a practical framework for strategic school administration and quality school development. Further research should examine the effectiveness of the model through empirical implementation in educational institutions.

Run for the City: Healthy City Image Communication through Event Marketing of a Shopping Mall in Khon Kaen Province

2026-07-23T15:26:53+07:00

This research aimed to explore healthy city image communication through event marketing, using a running event organized by a shopping mall in Khon Kaen Province as a case study. A qualitative research methodology was adopted, incorporating participant observation, secondary data analysis from social media, and in-depth interviews with 17 key informants. The participants were selected using purposive sampling for event organizers and snowball sampling for local running community members, and online health influencers. Data were analyzed using thematic analysis combined with descriptive interpretation. The findings indicated that the city image is constructed through three communication levels: (1) Primary Communication, through experience design and running routes connected to medical districts and local symbols; (2) Secondary Communication, employing commercial de-escalation strategies to build brand authenticity via horizontal interactions; and (3) Tertiary Communication, which facilitated participant co-creation and digital word-of-mouth. This study contributes to the body of knowledge on Place Branding through Event Marketing within the similar context of cities in Thailand. By proposing a framework of Brand-Local Integration and Commercial De-escalation, the research demonstrates how private sector actors can transcend traditional retailing roles to become active Place Makers, seamlessly aligning corporate marketing goals with public wellness policies for sustainable urban development.

Studying Approaches to Developing Business Models to Support an Aging Society

2026-07-23T16:10:15+07:00

This research studies and develops business models for commercialization to support an aging society. The main objectives are to design sustainable business models that address the health, assistance, and social participation needs of the elderly; to study the needs and behaviors of the elderly through quantitative surveys and qualitative interviews; to analyze the market, competitors, and policy factors using SWOT analysis and the Business Model Canvas; and to develop prototype service and product approaches. A pilot program was conducted with elderly individuals in three communities for a period of six months. Data on health impacts and satisfaction were collected, and economic feasibility was assessed through cost-benefit analysis and various revenue streams. The resulting output included a business model report, marketing plan, prototype platform, service manual, and a dataset on elderly behavior. These are toolkits for senior citizens and growing wheatgrass seedlings to generate income. Practical outcomes demonstrate significantly increased access to services, improved quality of life, and higher user satisfaction levels; Pilot trials indicate that the system reduces caregiver burden and long-term healthcare costs in the initial sample group. The developed business model proposes revenue streams through membership, payment-based services, and public-private partnerships. Commercial success can increase the income of the target senior citizen group by 2,000 baht per month for a period of 3 months. The commercial success is expected to expand to provincial and national markets, leveraging community networks and digital technology as core elements. The project benefits society by promoting quality of life and reducing vulnerability among the elderly, and economically stimulates related businesses, creates local jobs, and reduces the long-term burden on the healthcare system.

Transforming Assessment Paradigms in Higher Education: Driving Future Competencies for 2080 through an Innovative Instructional System Development Model

2026-07-23T16:21:21+07:00

The objectives of this research were: 1. to examine global trends in higher education assessment in 2025–2026; 2. to analyze the key competencies required of learners in 2080; and 3. to develop an innovative assessment model for future higher education. This study employed a qualitative research approach, combining documentary research with futures analysis. Data were synthesized from international research articles, reports from educational organizations, and academic documents related to Education 4.0, Artificial Intelligence in Education, Competency-Based Assessment, and Future Skills.

The research findings revealed that global trends in higher education assessment are shifting from knowledge-based measurement toward competency-based assessment, with an emphasis on authentic performance assessment, the use of AI and Learning Analytics to analyze learning behaviors, and the design of personalized learning. Furthermore, the key competencies required of learners in 2080 include AI Literacy, Human-AI Collaboration, Critical Thinking, Creative Thinking, Systems Thinking, Emotional Intelligence, and Lifelong Learning. These competencies are essential for navigating a future world driven by AI and digital technologies. The synthesis of the data led to the development of the “FUTURE-2080 Innovative Competency Assessment Model (FICAM)”, which consists of six key components: 1) Future Skills Integration, 2) Intelligent Assessment System, 3) Competency-Based Learning & Assessment, 4) Adaptive & Personalized Learning, 5) Metaverse & Immersive Learning, and 6) Human-Centered Ethical Development. The key distinction between FICAM and traditional assessment systems is its shift from assessment primarily focused on measuring learners’ outcomes or scores toward continuous competency development. The model employs AI and Learning Analytics to analyze learner data in real time in order to design personalized learning and assessment. It also utilizes the Metaverse and immersive learning environments to assess learners’ performance in simulated situations, while integrating technological skill development with ethics, creativity, and human values. The model emphasizes the integration of AI, competency assessment, and the development of human values to prepare learners sustainably for the future world of 2080.