Journal of Administration Management and Sustainable Development

The perception of value and service quality affecting the loyalty of MICE activity participants in the hotel of Koh Samui, Surat Thani

Sunisa Heiliger — 2025-09-20

This research aims to 1. assess the level of perceived service, quality, and customer loyalty among MICE tourists in hotels on Koh Samui, 2. compare demographic characteristics influencing perceived value, 3. examine demographic factors affecting satisfaction with service quality, 4. investigate the impact of perceived value on loyalty and, 5. explore the effect of service quality on loyalty. The study employed a quantitative method using a questionnaire developed from relevant literature. The sample consisted of 400 Thai tourists who had participated in MICE activities at Koh Samui hotels within the past year. The findings revealed that, tourism behaviors such as adventure travel, weekend travel, and long-haul trips significantly influenced participation decisions (p < 0.05), predicting 26.4% of the variance. Push and pull motivation factors significantly influenced participation (p < 0.05), predicting 37.8% of the variance. Marketing mix elements—product, distribution, promotion, and physical environment also had a significant effect on decision-making (p < 0.05), accounting for 69.1% of the variance.

The impact of human resource management on organizational commitment among employees of Provincial Electricity Authority

Titiporn Viboonwat — 2025-09-20

This research aimed to: 1. examine the level of human resource management; 2. investigate the level of organizational commitment among employees of the Provincial Electricity Authority; 3. compare organizational commitment levels among employees classified by personal factors; and 4. explore human resource management factors influencing organizational commitment among employees of the Provincial Electricity Authority. The sample consisted of 380 PEA employees. The research instrument was a questionnaire. The statistics used for data analysis were frequency, percentage, mean, standard deviation, independent sample t-test, one-way ANOVA, and multiple regression analysis. The results indicated that employees rated organizational commitment at a high level. Hypothesis testing revealed that personal factors such as gender, age, length of service, and job function were associated with statistically significant differences in organizational commitment at the 0.05 level. Furthermore, HRM factors, including training and development, as well as compensation and benefits, were found to have a statistically significant impact on organizational commitment at the 0.05 level.

Integrative factors affecting the learning well-being of undergraduate students, Mahachulalongkornrajavidyalay University

Sangduean Kitticharoenchai — 2025-09-20

This research aimed to 1. examine the level of learning well-being among undergraduate students, 2. compare integrative factors influencing learning well-being, and 3. verify and validate a model of learning well-being. The study employed a mixed-methods approach, consisting of quantitative research using causal-comparative analysis with a sample of 337 undergraduate monk students and qualitative research using expert connoisseurship seminars with 5 participants. The findings revealed that the overall level of learning well-being among students was high, especially in the domain of love and faith. The level of integrative factors was also high, with training and academic expertise receiving particular emphasis. Self-development based on the Four Iddhipāda principles, especially “chanda” (aspiration) and “vimaṃsā” (investigation), emerged as the most significant predictors of learning well-being, together with academic expertise and training. Multiple regression analysis indicated that the most influential
predictors of learning well-being were the Four Iddhipāda, academic expertise, and training, jointly explaining up to 75.1% of the variance in learning well-being. Thai students exhibited significantly higher levels of learning well-being compared to international students, particularly in the domains of faith and emotional stability. Qualitative findings affirmed that the TEXIL-MCU Model was recognized by experts as appropriate and practical. The model emphasizes the integration of the Four Iddhipāda with educational mechanisms such as training programs, academic field visits, and professional development. Experts also recommended the development of additional tools to assess spiritual dimensions in order to enhance the comprehensiveness of the model.

Accounting competency, and technology acceptance affecting the effectiveness of accounting information systems usage and financial reporting quality in wholesale and retail businesses in Bangkok

Uraiwan Inton — 2025-09-20

This research aimed to 1. study accounting competencies that influence the effectiveness of Accounting Information System (AIS) usage in wholesale and retail businesses in Bangkok, 2. examine technology acceptance that affects the effectiveness of AIS usage in the same sector, 3. investigate accounting competencies that influence the quality of financial reports, and 4. examine technology acceptance that impacts the quality of financial reports in wholesale and retail businesses in Bangkok. A questionnaire was used as the primary tool for data collection from businesses in the specified area, with a reliability coefficient of 0.955. The results revealed that accounting competencies such as knowledge, skills, and professional ethics-as well as technology acceptance were positively correlated with both the effectiveness of AIS usage and the quality of financial reporting. These relationships were evident in aspects such as accuracy, auditability, comprehensibility, reliability, and timeliness. The study recommends the development of accounting personnel and the promotion of technology adoption to enhance operational efficiency and strengthen competitiveness in the digital era.

Accountants competencies and continuous professional development in accounting affecting career success of accountants in Bangkok

Wanlapa Kerdtempoom — 2025-09-20

The study investigated to 1. explore the relationship between the competencies of the accountants and career success of the accountants working in the Bangkok Metropolitan Area and 2. estimate the role of Continuing Professional Development (CPD) on the continuous professional growth of the accountants in this region. The sampling method of Krejcie & Morgan was used to select 401 registered accountants working in the Bangkok Metropolitan Area. The quantitative data were collected through a structured questionnaire and analyzed using descriptive and inferential statistical methods, specifically multiple regression analysis. The results indicated that the accountants’ analytical mindset and problem-solving competencies had a statistically significant positive relationship with operational processes and stakeholder satisfaction, the components of career success. Regarding the impact of CPD, improvements in professional skills, IT skills, and professional ethics showed a statistically significant positive impact on the career success of the accountants. Overall, the results indicate that developing strong analytical and problem-solving skills, along with constant study of the profession's fundamentals, IT skills, and professional ethics, is crucial for the long-term success of accountants.

Developing the leadership potential of accounting students through community-based academic service on household accounting in Songkhla Province

์Nichapat Boonyarat — 2025-09-20

As part of their preparation for professional life, accounting students engaged in community-based academic service. This involved applying foundational and integrated knowledge of accounting and project management to assess the effectiveness of household accounting dissemination and the practical implementation of household accounting within communities in Songkhla Province. This research aimed to investigate the factors influencing the development of leadership potential among these accounting students after their participation in the household accounting dissemination and follow-up academic service project. The sample comprised 60 Bachelor of Accountancy students, transitioning from their third to fourth academic year, enrolled in Internal Auditing and Accounting Research courses. Data were collected using both interviews and questionnaires. Statistical analysis involved frequency, percentage, mean, and standard deviation. The findings revealed that participation in the community-based household accounting dissemination and follow-up project significantly developed the leadership potential of the accounting students to a moderately high level. This development was characterized by three main factors, ranked in order of importance from highest to lowest: image, confidence, and assertiveness.

Integral household accounting for accounting wisdom under the sufficiency economy philosophy of community enterprises in Loei Province

Ampapath Wasunsakul — 2025-09-20

This study aims to 1. examine the current state of household accounting practices under the sufficiency economy philosophy among community enterprises in Loei Province, 2. investigate attitudes, problems, and obstacles in applying household accounting based on the sufficiency economy philosophy among these enterprises, and 3. analyze and propose guidelines for household accounting that contribute to the development of accounting wisdom under the sufficiency economy philosophy for community enterprises in Loei Province. The sample population consisted of 287 community enterprises in Loei Province, employing both quantitative and qualitative research methods. The findings revealed that the sufficiency economy philosophy has a statistically significant positive impact at the 0.05 level on household accounting practices among community enterprises in Loei Province. Furthermore, household accounting practices influence the development of accounting wisdom, and the sufficiency economy philosophy significantly enhances accounting wisdom within these enterprises. Regarding the current problem in implementing household accounting under the sufficiency economy philosophy, the study found that community enterprises faced difficulties in understanding product development procedures, had an insufficient budget for operations, and struggled with product diversification. In terms of attitudes, problems, and obstacles, most enterprises reported limited time for maintaining accounts, while some lacked personnel with proper accounting knowledge. To enhance accounting wisdom under the sufficiency economy philosophy, the study suggests that each stakeholder collaboratively put effort into enabling community enterprises to effectively apply household accounting as a tool for improving their accounting systems.

Using cost accounting to improve production efficiency of farmers: A case study of beef cattle farmers in Chaisathan Subdistrict and Goat Farmers in San Subdistrict, Nan Province

Aranphong Thananchai — 2025-09-20

This research aims to study the effects of applying cost accounting to improve production efficiency and reduce production costs of farmers in the beef cattle farming group in Chaisathan Subdistrict and the goat farming group in San Subdistrict, Nan Province. The study focuses on analyzing cost structures, classifying fixed and variable costs, and calculating the break-even point to support effective production and sales planning. This research employs a qualitative methodology, studying a sample group of 47 community enterprise members, consisting of 32 beef cattle farmers from Chaisathan Subdistrict and 15 goat farmers from San Subdistrict. Data collection involved both secondary data from completed research project reports and observations of farmers' behavior in cost accounting during training sessions and practical implementation. The results indicate that applying cost accounting helped farmers reduce their average production costs by 15.3% for beef cattle and 15.6% for goats. Additionally, farmers were able to accurately calculate their break-even points, plan production aligned with market demand, and increase their total income by more than 3.8 times. Cost accounting also promoted group collaboration for joint procurement of raw materials, enhancing bargaining power, reducing price risks, and developing systematic management capabilities. The study highlights that cost accounting is an effective tool for improving production efficiency among small-scale farmers and should be promoted in policy to foster sustainability in the agricultural sector.

Accountant's skills and effective performance affect the quality of financial statements in the office of the attorney general, Region 1 - 9

Wanida Lakhonthai — 2025-09-20

The purpose of this research is to study the skills of accountants that affect the effective and qualitative performance of the financial statements in the Office of the Supreme Prosecutor, Sectors 1 – 9. This research is a quantitative study that involved collecting data from 160 accounting personnel in the Office of the Supreme Prosecutor, Sectors 1 – 9, using a questionnaire as the data collection tool. The collected statistics were analyzed using literary analysis methods, including frequency, percentage, mean, standard deviation values, and multiple regression analysis. The research results found that the majority of the sample group were female, aged 25 - 35 years, had a bachelor's degree, and had 3-6 years of accounting experience. The accountants' skills were at the highest level, with the highest average value in terms of personal characteristics, the lowest average value in terms of intelligence, and the highest level of efficient performance. Timeliness had the highest average value, while accuracy and completeness had the lowest average value. The accountants' skills and efficient performance had a statistically significant effect on the quality of financial statements, financial report presentation, freedom from error, and decision-making relevance at a level of 0.05. In addition, it is necessary to study the factors of information technology, training to develop knowledge in government accounting, or having a good internal control system, together with the skills of accountants, to analyze the overall picture that influences the quality of financial statements in more depth, which will lead to a comprehensive and sustainable development approach for personnel and government accounting systems.

The development of health and safety in educational institutions through school-based management

Patcharapan Jadsanam — 2025-09-20

This article presents a guideline for developing health and safety in educational institutions by using school-based management as a guideline for school administrators to manage educational institutions in order to promote students to have good health and safety in a good environment, to know how to avoid behaviors that pose risks to health, and to be able to apply knowledge, experience, and skills to take care of themselves properly and appropriately. The success of developing health and safety in educational institutions by using school-based management consists of 1. leadership of administrators 2. operations based on the principle of decentralization 3. Providing opportunities for all sectors to participate equally 4. Operations based on these principles: the principle of decentralization, the principle of participation, the principle of returning the power to manage education to the people, the principle of self-administration, and the principle of checks and balances.

Analysis of bakery purchasing behavior in convenience stores of consumers in Bangkok

Theerapa Wivatanasak — 2025-09-20

This research aimed 1. to analyze consumer behavior in purchasing bakery products from convenience stores in Bangkok, and 2. to examine the influence of marketing factors on consumers’ decision-making in purchasing bakery products from convenience stores in Bangkok. The study employed a quantitative research approach, using questionnaires as the research instrument. The sample consisted of 364 consumers who purchased bakery products from convenience stores, selected through convenience sampling due to their accessibility and willingness to provide information. The statistical methods used for data analysis included percentage, mean, standard deviation, and hypothesis testing through regression analysis. The findings revealed that 1. overall consumer behavior in purchasing bakery products from convenience stores in Bangkok was at a high level. The average scores of marketing factors influencing purchasing decisions were ranked as follows: distribution channels, marketing promotion, product, price, and purchase decision, respectively. 2. The relationship between influential factors and purchasing decisions indicated that marketing mix factors, service quality, and brand image significantly affected consumers’ decisions to purchase bakery products from convenience stores in Bangkok at the 0.05 statistical significance level.

Fostering the success of healthcare entrepreneurs through online channels

Supatra Chantanasiri — 2025-09-20

This study aimed to 1. examine the enhancement of success among health business entrepreneurs through online channels, and 2. investigate the success-promoting factors that were associated with the achievement of health business entrepreneurs via online platforms. The sample consisted of executives and personnel from 193 health-related businesses. Data were analyzed using percentage, mean, standard deviation, and hypothesis testing through regression analysis. The findings revealed that: 1. The enhancement of success among health business entrepreneurs through online channels was found to be at a high level overall. When considering individual aspects, the average scores ranked from highest to lowest were advertising, public relations, operations and technology, and products and services, respectively. 2. Online marketing strategies and the entrepreneurs themselves were statistically significant factors influencing the success of health business entrepreneurs through online channels.

A causal factors influencing the happy money of students of Uttaradit Rajabhat University in new normal

Pasiri Khetpiyarat — 2025-09-20

This study aimed to investigate the significant level of factors influencing students’ financial well-being and to examine the causal factors affecting the financial well-being of students at Uttaradit Rajabhat University during the new normal era. The sample consisted of 373 students currently enrolled at Uttaradit Rajabhat University. A questionnaire was used as the research instrument. Data were analyzed using mean, standard deviation, and structural equation modeling. The findings revealed that the most influential factor on students’ financial well-being was life skills, followed by the philosophy of sufficiency economy. The most influential causal factor was living according to the philosophy of sufficiency economy, which had both a direct effect on life skills and financial well-being, and an indirect effect on financial well-being through life skills. The causal relationships among the influencing factors were consistent with empirical data, indicating that the model was well-fitted and statistically sound. The components could explain 76% of the variance in students’ financial well-being. Furthermore, to enhance students’ financial well-being, it was recommended to develop curricula based on the philosophy of sufficiency economy or promote life skills activities that enable students to achieve financial well-being through appropriate income generation and spending.

The relationship between School-Based Management (SBM) and the safety and health of Wat Krathum Suea Pla School

Patcharapan Jadsanam — 2025-09-20

This study aimed to 1. study the relationship between school-based management and safe and healthy school management of Wat Krathum Suea Pla School, 2. analyze general characteristics of school administrators that affect the safe and healthy school management of Wat Krathum Suea Pla School, and 3) propose an appropriate approach for developing safe and healthy school management of Wat Krathum Suea Pla School. This quantitative research was conducted with 62 school administrators, heads of subject groups, teachers, and educational personnel of Wat Krathum Suea Pla School. Data were collected by questionnaire with a content consistency coefficient (IOC) between 0.60 and 1.00 and an alpha coefficient of 0.94. Data analysis was conducted using descriptive statistics, including frequency, percentage, mean, and standard deviation, as well as Pearson's correlation. The results of the study revealed that Wat Krathum Suea Pla School had the highest overall level of school-based management for safe and healthy school management. And the overall management of safe and healthy educational institutions was at the highest level. It was found that the management using the school as a base had a high relationship with the management of safe and healthy educational institutions of Wat Krathum Suea Pla School (r = 0.704). It was found that only the factor of the status of the administrators had an effect on the management of safe and healthy educational institutions of Wat Krathum Suea Pla School that was statistically significantly different at the 0.05 level.

Driven strategies for promoting local cultural development

Naruebet Charoensri — 2025-09-20

The development of local culture is a crucial approach to strengthening community identity and fostering social sustainability. Driving strategies to promote local cultural development requires a systematic approach encompassing policy formulation, management, and the integration of cooperation from all sectors. This article presents concepts related to strategies for local cultural development, utilizing principles of strategic management, environmental analysis, and practical guidelines applicable to educational institutions and communities. The content covers fundamental concepts of strategy, the importance of setting direction and plans aligned with community contexts, and factors facilitating effective strategic mobilization. Additionally, the article discusses practical approaches such as integrating culture into educational curricula, leveraging technology to promote and disseminate local culture, and establishing collaborative networks between governmental, private, and public sectors. This article aims to enhance understanding of strategic mobilization that can be applied across various organizational contexts, pointing out the importance of adaptation to social and economic changes. The goal is to ensure that local cultural development is implemented effectively and sustainably.

Guidelines for project management development according to the annual operational plan of Sukhothai Province

Wanchana Boonbanjerd — 2025-09-20

This study aimed to: 1. examine the state of project management under the annual provincial action plan of Sukhothai Province; 2. identify obstacles to project management; and 3. propose development strategies for project management. It employed both quantitative and qualitative research methods. Key informants were purposively selected based on specific criteria, including 26 representatives from agencies implementing the fiscal year 2024 annual action plan of Sukhothai Province, and 10 individuals responsible for or experienced in provincial development within the Lower Northern Region 1 cluster. Data were collected using questionnaires and interviews. Statistical tools used for data analysis included percentage, mean, and standard deviation. The findings revealed that: 1. Project management under the fiscal year 2024 annual action plan of Sukhothai Province encompassed seven aspects: planning, organizational management, personnel management, directing, coordination, reporting, and budgeting. Overall, the appropriateness of project management was rated at a moderate level. 2. The obstacles to project management were also categorized into seven aspects: planning lacked clarity and flexibility; organizational management faced insufficient personnel and imbalanced workloads; personnel management suffered from a lack of expertise and motivation; directing was hindered by unclear instructions and delayed decision-making; coordination was affected by unclear communication and lack of collaboration; reporting involved complex procedures and lacked follow-up; and budgeting was constrained by insufficient funds and delayed approval processes. 3. The proposed development strategies included: clear and flexible planning; efficient organizational management; deployment of competent and motivated personnel; unified and clear direction; smooth and transparent coordination and communication; outcome-based reporting; and flexible and transparent budget management. Therefore, the development of project management under the annual action plan of Sukhothai Province should begin with clear and adaptable planning, including risk assessment and contingency planning. Organizational management should be efficient and promote inter-agency collaboration. Personnel management should involve training and motivation. Direction should be unified and clear. Coordination and communication should be swift and transparent. Reporting should utilize measurable indicators, and budget management should be flexible and transparent.

Factors affecting job performance of employees at the Provincial Electricity Authority (Head Office)

Prachaya Chanasongkram — 2025-09-20

This research aimed to study the level of work efficiency of the Provincial Electricity Authority (Head Office) employees, compare the level of efficiency according to personal factors, and study the motivational and supportive factors that affect work efficiency. The sample group was 350 Provincial Electricity Authority (Head Office) employees. The instrument used was a questionnaire with a reliability of 0.975. The statistics used were percentage, mean, standard deviation, t-test, The study also employed one-way analysis of variance and multiple regression analysis. The statistical significance level was set at 0.05. The research results found that the sample group had the highest level of work efficiency, consisting of work quality, working time, and resource efficiency. Personal factors, including gender, age, education level, status, and working time, had statistically significant differences in work efficiency. Factors that had statistically significant effects on work efficiency were work achievement, job characteristics, and responsibility (which are motivating factors) and work environment, compensation, and interpersonal relationships (which are supportive factors). From the research results, executives can use the results to determine guidelines for developing motivation and creating a work environment that was conducive to efficiency, such as promoting work responsibility, increasing positive communication channels, and improving the work environment to be suitable for work.

Factors affecting employee retention motivation at the Headquarters of the Provincial Electricity Authority

Chanutda Puangpetra — 2025-09-20

This study aimed to 1. study the level of motivation factors in the work of the Provincial Electricity Authority employees at the head office, 2. study the level of supporting factors in the work of the Provincial Electricity Authority employees at the head office, and 3. study the motivation factors and supporting factors in the work of the employees that affect the retention factors of the Provincial Electricity Authority employees at the head office. The sample group used in the study was 380 employees of the Provincial Electricity Authority at the head office. The convenient sampling method was used by Taro Yamane's method of determining the sample size. The instruments used for data collection were questionnaires. The statistics used for data analysis were frequency, percentage, mean, standard deviation, and multiple regression. The statistical significance level was 0.05. The results of the research found that employees had a high level of motivation in their work, especially in terms of job description, responsibility, and work achievement. Meanwhile, supporting factors were also high, especially in terms of supervision, position status, and salary. In terms of employee retention, it was found that there was a high level of intention to stay with the organization in the long term. The results of the hypothesis testing found that motivation factors and supporting factors in terms of job description, responsibility, supervision, work environment, job security, and position status did not affect employee retention. Provincial Electricity Authority, Head Office, but in terms of work success, respect, career advancement, policy and management, relationship with superiors, relationship with coworkers, job security, salary, and privacy, affect the overall retention of Provincial Electricity Authority, Head Office employees with statistical significance.

Guidelines for developing digital competency of Local Administrative Organization personnel in Mueang Sakon Nakhon District, Sakon Nakhon Province

Nuchanat Wiriya — 2025-09-20

This research aimed to study 1. the level of digital competence of Local Administrative Organization personnel in Mueang Sakon Nakhon District, Sakon Nakhon Province, 2. compare the digital competencies of Local Administrative Organization personnel in Mueang Sakon Nakhon District, Sakon Nakhon Province, based on personal factors and to explore their relationship with organizational factors, and 3. guidelines for developing digital competence of Local Administrative Organization personnel in Mueang Sakon Nakhon District, Sakon Nakhon Province. The sample consisted of 300 people and 10 key informants. Data were collected by questionnaires and seminars based on experts. The researchers analyzed the data using statistics, including frequency, percentage, mean and standard deviation, Pearson's correlation coefficient, and content analysis to examine the guidelines for competence development. The results of the research found that the digital competence of personnel was at a high level. Personnel with different personal factors, such as age and work experience, had different digital competences with statistical significance at the 0.05 level, except for gender, education level, position, and training. As for organizational factors, such as organizational structure, organizational strategy and work system have a statistically significant relationship with digital competence at the 0.05 level. There are 8 appropriate development approaches.

Employees’ perception of safety culture at Aeronautical Radio of Thailand Ltd.

Janjira Piwnuan — 2025-09-20

This study aimed to: 1. examine the level of safety culture awareness among employees of Aeronautical Radio of Thailand Ltd.; 2. compare employees’ safety culture awareness based on personal factors—namely gender, age, marital status, income, and education level; and 3. compare employees’ safety culture awareness based on work-related factors—namely job position and length of service. The research employed a quantitative methodology. The sample consisted of 165 employees of Aeronautical Radio of Thailand Ltd., selected through stratified proportional random sampling. Data were collected using a questionnaire with a reliability coefficient of 0.939. Statistical analyses included frequency, percentage, mean, standard deviation, and inferential statistics using t-tests and one-way ANOVA. The findings revealed that: 1. Overall, employees’ awareness of safety culture was at the highest level. When examined by dimension, all aspects were rated at the highest level. Ranked by mean score from highest to lowest were: reporting culture, information-sharing culture, just culture, learning culture, and flexible organizational culture. 2. When comparing safety culture awareness based on personal factors, gender, age, marital status, and education level showed no statistically significant differences. However, income level showed statistically significant differences in safety culture awareness. 3. When comparing safety culture awareness based on work-related factors, job position showed no statistically significant differences. However, length of service showed statistically significant differences in safety culture awareness.

Marketing communication strategies for Thai dramas in the digital age

Kunyapas Boonplook — 2025-09-20

This academic article presents a strategic approach to Thai stage drama marketing communication in the digital age by developing the “MDD Model,” which consists of marketing planning, digital marketing strategy formulation, and digital marketing success measurement. It emphasizes the application of social media and digital tools such as Facebook, YouTube, SEO, SEM, and Google Analytics to increase communication efficiency and audience access and create sustainability for the stage drama business in the highly competitive digital age were consumer behavior changes rapidly.

Studying behaviors based on the principles of Iddhipāda and their relationship with 21st century core skills of undergraduate students at Mahachulalongkornrajavidyalaya University

Thotsaporn Pornvattanasirikul — 2025-09-20

This research aimed to 1. examine the level of 21st-century core skills among undergraduate students, 2. compare learning behaviors based on the Four Iddhipāda (Pathways to Success) in relation to 21st-century core skills, and 3. validate a development model of 21st-century core skills for undergraduate students at Mahachulalongkornrajavidyalaya University. A mixed-methods research design was employed. For the quantitative phase, data were collected from 337 undergraduate students using a questionnaire. The results indicated that students exhibited a high level of learning behaviors based on the Four Iddhipāda, with “Chanda” (zeal or will-to-do) scoring the highest. The overall level of 21st-century core skills was also high, with 3R skills and 7C skills. Comparative analysis revealed that Thai students had significantly higher 21st-century skills than international students. Similarly, senior-year students demonstrated significantly higher skill levels than junior-year students. Behavioral analysis showed that all components of Iddhipāda were positively correlated with 21st-century skills at a statistically significant level. Specifically, “Vimamsā” (investigation) and “Citta” (mental focus) were found to be significant predictors of both 3R and 7C skills, explaining 69.7% of the variance. In the qualitative phase, an expert panel of five Buddhist scholars participated in a connoisseurship-based seminar to validate the IDDIS21-MCU Model. The findings indicated that the model was clear, appropriate, practical for educational contexts, and potentially scalable to international application.

The influence of social media influencers on the decision to purchase cosmetic products of students at Loei Rajabhat University

Methaya Imerb — 2025-09-20

This research aimed to: 1. examine the influential factors of social media influencers on the cosmetic purchasing decisions of students at Loei Rajabhat University; 2. investigate the impact of influencer post content on social media on students’ decisions to purchase cosmetic products; and 3. study the overall influence of social media influencers on students’ cosmetic purchasing decisions. The study employed a quantitative research methodology, using questionnaires to collect data from a sample of 375 students. Statistical tools used for data analysis included frequency distribution, percentage, mean, standard deviation, and multiple regression analysis, tested at a significance level of 0.05. The findings revealed that the influence of social media influencers and the content of their posts significantly affected the cosmetic purchasing decisions of Loei Rajabhat University students. Overall, the level of agreement regarding influencer impact and post content was rated as high. The results of the multiple regression analysis indicated that both influencer influence and post content significantly predicted students’ purchasing decisions, with the independent variables accounting for 65.40% of the variance at the 0.05 significance level.

Environmental Social and Governance (ESG) responsibility financial structure and profitability on investment decisions in listed companies in the stock exchange of Thailand with SET ESG Ratings

Nariti Boonsak — 2025-09-20

This study aims to examine the influence of Environmental, Social, and Governance (ESG) responsibility, financial structure, and profitability on investment decisions in companies listed on the Stock Exchange of Thailand (SET) that have received SET ESG Ratings. The researchers collected secondary data from the financial statements of SET-listed companies with SET ESG Ratings from 2020 to 2024, spanning a five-year period. The study sample comprised 143 companies, yielding a total of 715 observations. Descriptive statistical analysis was employed to characterize the general features of the data, including minimum, maximum, mean, and standard deviation. For hypothesis testing, multiple regression analysis was utilized. The findings indicate that ESG Scores, Price-to-Book Value (PBV), Earnings Per Share (EPS), and Return on Equity (ROE) positively and significantly impact the stock price of SET-listed companies with SET ESG Ratings at a 0.01 significance level. Furthermore, Price-to-Book Value (PBV) and Return on Assets (ROA) positively and significantly influence the Dividend Yield (DY) of SET-listed companies with SET ESG Ratings at 0.01 and 0.05 significance levels, respectively.

Geopolitics: challenges in public administration in the AI era

Atiporn Gerdruang — 2025-09-20

This academic article aims to examine the interplay between AI-driven geopolitical competition and sustainable public administration, proposing a strategic framework to enhance resilience and global competitiveness. It employs a systematic review of interdisciplinary literature on geopolitics and AI governance, supplemented by a SWOT analysis of existing administrative frameworks and comparative case studies of the United States, China, and the European Union. Rapid advancements in artificial intelligence have transformed global policymaking and administrative processes, yet the interplay between AI-driven geopolitical competition and sustainable public administration remains underexplored. We identify five critical factors: big data analytics capability, robust digital infrastructure, specialized human capital, adaptive policymaking, and international collaboration that underpin strategic decision-making, resource allocation, and service delivery. By integrating classical geopolitical theories with contemporary AI applications, our work offers a novel framework addressing emerging ethical, privacy, and cybersecurity challenges. The resulting guidelines provide actionable strategies for public sector leaders to enhance resilience, agility, and global competitiveness.

The association between related-party transactions and tax planning of listed companies on the Stock Exchange of Thailand

Siriarporn Daomanee — 2025-09-20

This study aims to examine the association between related-party transactions and tax planning among listed companies on the Stock Exchange of Thailand, following the implementation of the Act Amendment Revenue Code (No. 47). The data are collected from companies listed on the Stock Exchange of Thailand (SET Index) from 2020 to 2023. The data were analyzed using both descriptive statistics and inferential statistics, including correlation and multiple regression analysis, to examine the relationships between dependent and independent variables. The findings indicate that related-party sales (RPS) are negatively associated with tax planning when measured by the Effective Tax Rate (ETR) and the ratio of corporate income tax expense to operating cash flows (TCFO). The result indicates that an increase in related-party sales corresponds with more aggressive tax planning behavior. Tax planning frequently involves shifting earnings across borders using related-party transactions to take advantage of tax rate differentials between countries. Additionally, the results reveal that firm size positively influences tax planning behavior, measured by ETR, indicating that larger firms tend to reduce their tax planning behavior. Profitability (measured by return on assets) shows a positive relationship with TCFO, implying that firms with higher profitability exhibit lower levels of tax planning behavior. Furthermore, firm growth also demonstrates a positive association with TCFO, which indicates that firms experiencing higher sales growth tend to engage less in tax planning activities. Corporate governance shows a positive relationship with ETR, indicating that firms with strong corporate governance tend to engage in less tax planning. The findings of this study are expected to be beneficial to relevant regulators, as the empirical evidence may inform improvements in tax policy-particularly regarding transactions among related parties-to enhance the effectiveness of future regulatory measures.

Internal control factors and accounting professional skills affecting the success of finance and accounting personnel's performance under political mission support agencies

Songkran Phanphon — 2025-09-20

This research aimed to 1. study the internal control factors influencing the success of financial and accounting personnel under political support agencies, and 2. examine the impact of professional accounting skills on the success of these personnel. This study employed a quantitative research approach. The sample group comprised 195 financial and accounting personnel from three political support agencies: 1. the Secretariat of the House of Representatives, 2. the Secretariat of the Senate, and 3. the Office of the Permanent Secretary, Prime Minister’s Office. Purposive sampling was applied, and data were collected from the entire population due to its manageable size and full accessibility. The research instrument was a questionnaire that underwent content validity (IOC) evaluation and achieved an acceptable level of reliability. Data were analyzed using descriptive statistics and multiple regression analysis. The findings revealed that internal control factors had a positive influence on the success of financial and accounting personnel, with an overall mean score of 4.06 and a standard deviation of 0.44, indicating a high level. Likewise, professional accounting skills positively influenced performance success, with an overall mean score of 4.25 and a standard deviation of 0.40, reflecting the highest level. The results highlight the importance of strengthening internal control systems and systematically developing professional accounting skills to enhance work efficiency in the public sector. These findings offer practical implications for improving transparency and achieving tangible outcomes in public administration.

Factors affecting personal income tax planning toward the use of tax allowances to support domestic tourism

Benjamas Remsri — 2025-09-20

This research aims to examine the factors influencing personal income tax planning through the utilization of tax deduction measures designed to promote domestic tourism. The population in this study comprises approximately 250,000 individual taxpayers expected to benefit from the tax incentives. The sample includes 419 taxpayers, among whom 175 have used the tax deduction measure. Data were analyzed using inferential statistical methods, including correlation analysis, logistic regression, and multiple regression. The results reveal that gender and general knowledge of personal income tax are negatively associated with the use of the tax deduction measure. Specifically, females are less likely to utilize the benefit compared to males, and individuals with greater general tax knowledge are also less likely to claim the deduction. In contrast, education level and positive taxpayer attitudes are positively associated with the use of the measure-taxpayers with higher education and a more positive attitude toward tax compliance are more likely to use the deduction than those with lower education levels or negative attitudes. Furthermore, among those who used the tax benefit, age, education level, and source of income are positively related to the amount of deduction claimed, whereas monthly income is negatively related. These findings provide valuable insights for designing tax policies that align with taxpayer behavior, particularly in developing effective communication strategies to improve understanding and proper utilization of tax benefits. The results also support relevant agencies in promoting the use of tax incentives to sustainably stimulate domestic tourism in the future.

The impact of financial liquidity on the debt repayment ability of companies listed on the Stock Exchange of Thailand

Nutvara Jitkate — 2025-09-20

This research aimed to examine the impact of financial liquidity on the debt repayment ability of companies listed on the Stock Exchange of Thailand. Data were collected from annual financial statements (Form 56-1) spanning the years 2017 to 2021. The sample consisted of 241 listed companies across eight industry groups, excluding the financial and banking sector. Descriptive statistics including minimum, maximum, arithmetic mean, and standard deviation were employed, alongside inferential statistics such as correlation coefficient analysis and multiple regression analysis. The findings revealed that liquidity ratios, particularly the collection period (CP), had a positive influence on debt repayment ability. Additionally, the debt-to-equity ratio (DER) demonstrated a statistically significant relationship at the 0.05 level.

The impact of accounting professional qualifications and the application of technologies in relation with the quality of financial reports

Thanamongkon Radchamontian — 2025-09-20

This research aims to 1. study the accounting professional expertise that affects the quality of financial reporting in organizations in Thailand, and 2. examine the application of accounting technology that affects the quality of financial reporting in organizations in Thailand. The research tool is an online questionnaire, gathering data from accountants working in large manufacturing businesses in the Bangkok area that have implemented accounting information systems. A total of 398 responses were collected. The study used a non-probability sampling method, specifically purposive sampling. The statistical methods used for data analysis included frequency, percentage, mean, standard deviation, and multiple regression analysis (MRA). The findings revealed that 1. accounting professional expertise significantly affects the quality of financial reporting in organizations in Thailand at a statistical level of 0.05, and 2. the application of accounting technology significantly affects the quality of financial reporting in organizations in Thailand at a statistical level of 0.05. The research findings indicate that the integration of technical skills and professional expertise can enhance the quality of financial reporting.

Causal factors related to Buddhist holistic well-being of undergraduate students at Mahachulalongkornrajavidyalaya University

Phuncharust Pornvattanasirikul — 2025-09-20

This study aimed to 1. examine the level of Buddhist holistic health among undergraduate students, 2. compare causal factors associated with Buddhist holistic health, and 3. validate a development model of Buddhist holistic health for undergraduate students at Mahachulalongkornrajavidyalaya University. A mixed-methods research design was employed, comprising quantitative research using questionnaires administered to a sample of 327 participants and qualitative research using an expert connoisseurship seminar with five experts. The quantitative findings revealed that students had a high level of Buddhist holistic health (mean = 3.88), with the highest mean score in the social dimension (mean = 3.93) and the lowest in the wisdom dimension (mean = 3.85). Likewise, the overall level of psychological well-being across six dimensions was also high (mean = 4.00), particularly in personal growth and purpose in life, both with the highest mean score (mean = 4.05). Group comparisons showed that Thai students had significantly higher levels of Buddhist holistic health than international students, and senior-year students had noticeably higher levels than first-year students. Causal analysis further revealed that “achievement motivation” and “foundation of Buddhist practice” were key predictors of Buddhist holistic health. Multiple regression analysis indicated that achievement motivation (β = 0.541) and foundation of Buddhist practice (β = 0.375) together accounted for 73.5% of the variance in overall Buddhist holistic health. The expert validation of the BAH-MCU Model confirmed its clarity, appropriateness, and practical applicability. The model integrates core Buddhist principles, such as the Threefold Training (Sikkhā) and the Four Foundations of Mindfulness (Bhāvanā), with concepts from positive psychology to holistically promote well-being in four dimensions physical, social, mental, and wisdom in a balanced and sustainable manner.

The development of packaging and branding for community products to link the cultural tourism of Sup Phaiwan Subdistrict, Erawan District, Loei Province

Ampapath Wasunsakul — 2025-09-20

This study aimed to: 1. explore the cultural practices of the Sap Phaiwan subdistrict community; 2. develop packaging and product logos for community products in Sup Phaiwan Subdistrict; and 3. examine consumer satisfaction levels regarding the packaging and product logos of community products in Sup Phaiwan Subdistrict, Erawan District, Loei Province. A mixed-methods research approach was employed, combining both quantitative and qualitative methodologies. The sample consisted of 395 participants selected through purposive and convenient sampling. Data collection tools included interviews and questionnaires. Statistical analyses comprised percentage, mean, and standard deviation. The findings revealed that community members actively participated in selecting packaging designs and product logos, expressed their preferences, and provided valuable input aligned with the research objectives. This collaborative involvement contributed to the development of packaging and logos that effectively reflected the community’s identity. The quality assessment of the developed packaging and logos was rated as very good, while consumer satisfaction was rated at a high level. Furthermore, enhanced community products fostered cultural connectivity and promoted sustainable development within the community.

Service marketing mix and customer behavior affecting the decision to choose loan services of non-bank financial institutions in Uttaradit Province

Natpaphat Lertwiriyadeja — 2025-09-20

This study aimed to examine consumer opinions on the service marketing mix, consumer behavior, and the decision-making in using loan services from non-bank financial institutions. It also explored how these factors influenced consumers’ decisions in Uttaradit Province. The target population consisted of residents in Uttaradit who had used financial loan services from non-bank institutions for at least one year. The sample size of 384 was calculated using Cochran's formula, with stratified random sampling across all 9 districts. A questionnaire was used for data collection, and data were analyzed using mean, standard deviation, ANOVA, and multiple regression analysis. Results showed that the overall opinion toward all seven aspects of the service marketing mix was at a high level. Most consumers use loan services from Saksiam Leasing Public Company Limited, citing fast loan approval as the main reason. The most common loan type was vehicle title loans, mainly for household expenses, with amounts under 100,000 baht and repayment periods of 1 – 2 years. The interest rate was based on the reducing balance method, with monthly payments under 5,000 baht. Vehicle registration books were used as collateral, and payments were usually made at local branches. Most consumers learned about the services through recommendations from people they knew. Overall decision-making levels were high. Key factors from the marketing mix—personnel, price, and physical evidence—significantly influenced loan decisions. Consumer behavior factors, including reasons for using the loan, loan type, purpose, repayment period, monthly installment, collateral, and information sources, also had a significant influence at the 0.05 level.

The relationship between tax planning dividend policy and cash flow on investment decisions of listed companies in the SET100 index of the stock exchange of Thailand

Noppasit Phetphanngam — 2025-09-20

This study aimed to examine the relationship between tax planning, dividend policy, and cash flows, and the investment decisions of companies listed on the Stock Exchange of Thailand's SET100 group. The researcher collected secondary data from the financial statements of companies listed on the Stock Exchange of Thailand in the SET 100 group for the period from 2020 to 2024, covering a span of five years. The sample group consisted of 77 companies, totaling 385 data points. Descriptive statistics were used to describe the general characteristics of the data, and multiple regression analysis was employed to test the hypotheses. The research findings reveal that the difference between the accounting-based tax rate and the tax rate based on tax regulations is positively related to stock prices, reflecting the effectiveness of tax planning, which may lead to higher net cash flows and positively influence investment decisions. Furthermore, dividend policy, both in terms of dividend per share and dividend yield, shows a positive relationship with stock prices and earnings per share. This reflects the company’s profitability, financial stability, and investor confidence. In addition, it was found that cash flows from operating activities have
a positive relationship with stock prices, indicating the company’s operational potential and financial liquidity. Meanwhile, cash flows from investing activities have a positive effect on earnings per share, reflecting investments in assets that enhance efficiency and expand revenue bases in the long term. In conclusion, tax planning, dividend policy, and cash flows have a significantly positive relationship with the investment decisions of companies listed in the SET100 group.

The relationship between generational factors and motivation for effective job performance among government officials: A case study of the Department of Intellectual Property

Rodravee Pimsirinat — 2025-09-20

This research aimed to 1. study the overall level of motivation for effective performance among officials at the Department of Intellectual Property; 2. examine the level of motivation for effective performance in each aspect, categorized by generation; 3. compare the level of motivation for effective performance among officials, differentiating between motivating factors and hygiene factors, categorized by generation; and 4. investigate the relationship between generational factors and motivation for effective performance among Department of Intellectual Property officials. Data were collected via online questionnaires from 218 civil servants and government employees at the DIP, using proportionate stratified random sampling. Statistical analysis included descriptive and inferential methods, with significance set at 0.05. The findings revealed most respondents were female, aged 29 - 44, held a bachelor's degree, and worked in the Patent Office. Overall, their effective work motivation was at a high level. Different generations showed statistically significant differences in three motivator factors: achievement, recognition, and the nature of creative and challenging work. Respondents aged 20 – 28 had significantly higher hygiene factor scores than motivator factor scores at p < 0.05. Generational factors were significantly associated with effective work motivation, specifically regarding hygiene factors such as salary and compensation.