RMUTT GLOBAL BUSINESS ACCOUNTING AND FINANCE REVIEW https://so01.tci-thaijo.org/index.php/GBAFR <p><strong>RMUTT Global Business Accounting and Finance Review (GBAFR) has objectives as follows:</strong></p> <ol> <li class="show">To be a source of academic works regarding to business management, accounting and finance for scholars as well as any interested persons from both public and private sectors who can utilize them to reference and apply the knowledge obtained from this journal for both individual and organizational benefits either in national or international level.</li> <li class="show">To be a medium for exchanging knowledge in business management, accounting and finance in aspects of theories, related concepts, modern business management, research techniques and methodology, application of knowledge as well as research experiences among faculty members, academicians, researchers, executives, business persons, students and general people who can bring the knowledge from the journal to create benefits and development to the country.</li> <li class="show">To enhance academic ability of faculty members, academicians, researchers, executives, business persons, students and general people about creative researches and knowledge development for benefiting individual, business, industrial and social demands.</li> <li class="show">To develop the potentials of Rajamangala University of Technology Thanyaburi to have been widely recognized for academics, researches, and academic publication in the international standards and recognition.</li> </ol> <p>&nbsp;</p> en-US suraporn_o@rmutt.ac.th (Asst. Prof. Dr.Suraporn Onputtha) thanaporn_m@rmutt.ac.th (Ms.Thanaporn Meesilp) Sat, 27 Dec 2025 16:54:14 +0700 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 DYNAMICS OF TEACHING AND RESEARCH IN BUSINESS ADMINISTRATION: NAVIGATING THE PRE-COVID, COVID, AND POST-COVID LANDSCAPE https://so01.tci-thaijo.org/index.php/GBAFR/article/view/278002 <p><em>Purpose -</em> This article investigates the transformation of teaching and research methodologies in business administration education across the pre-COVID-19, COVID-19, and post-COVID-19 eras. It seeks to identify key trends, challenges, and opportunities resulting from the pandemic, and to propose recommendations for future adaptation.</p> <p><em>Body of Knowledge -</em> Before the COVID-19 pandemic, business administration education employed a variety of methods, including lectures, case studies, and experiential learning, alongside increasing integration of technology. Research primarily focused on emerging technologies, sustainability, and ethics. The onset of the COVID-19 pandemic necessitated a swift transition to online and remote instruction, which in turn shifted research priorities toward pandemic-related topics such as supply chain disruptions, marketing strategies, and organizational resilience, as well as new methodologies such as virtual data collection. The post-COVID-19 era is characterized by hybrid and blended learning models that incorporate advanced technologies (e.g., VR/AR, AI) and research concentrating on resilience, sustainability, and crisis management, with a strong emphasis on interdisciplinary and collaborative approaches.</p> <p><em>Implications: </em>This review offers valuable insights into the adaptability and resilience of business administration education and research during and after a global crisis. It underscores the necessity for agile industry-academia partnerships, the promotion of entrepreneurial mindsets, and the integration of technology and sustainability in curricula to sustain relevance and competitiveness. The findings provide a framework for curriculum development, pedagogical innovation, and research priorities within the evolving landscape of business administration.</p> <p><em>Originality/Value: </em>This article presents a distinctive comparative analysis of the dynamics of business administration education and research across three time periods. By examining the transformations instigated by the COVID-19 pandemic, the study enhances our understanding of the challenges and opportunities encountered by the field, revealing both similarities and differences in approaches across the pre-COVID, COVID, and post-COVID-19 eras. The identification of emerging trends and recommendations for future development significantly contributes to the field.</p> Kittisak Wongmahesak, Uday Kumar Ghosh, Ismail Suardi Wekke Copyright (c) 2025 Faculty of Business Administration, Rajamangala University of Technology Thanyaburi https://creativecommons.org/licenses/by-nc-nd/4.0 https://so01.tci-thaijo.org/index.php/GBAFR/article/view/278002 Tue, 30 Dec 2025 00:00:00 +0700 KELLOGG ON CHINA – TAPPING INTO THE CHINESE MARKET https://so01.tci-thaijo.org/index.php/GBAFR/article/view/285433 <p>The book Kellogg on China – Tapping into the Chinese Market provides a comprehensive explanation of China’s development in key dimensions including the economy, politics, and international relations, emphasizing the country’s rising role as a major global power. At the same time, the book highlights the presence of economic uncertainties and domestic challenges that may influence both China’s future direction and the global economy.</p> Apiwat Phakeenuya Copyright (c) 2025 Faculty of Business Administration, Rajamangala University of Technology Thanyaburi https://creativecommons.org/licenses/by-nc-nd/4.0 https://so01.tci-thaijo.org/index.php/GBAFR/article/view/285433 Tue, 30 Dec 2025 00:00:00 +0700 THE EFFECT OF MARKETING STRATEGY AND CUSTOMER RELATIONSHIP MANAGEMENT ON CUSTOMER SATISFACTION USING THE SERVICES FROM QINGDAO HENGXING EDUCATION GROUP https://so01.tci-thaijo.org/index.php/GBAFR/article/view/283967 <p>Purpose – This study examines the effects of marketing strategies and customer relationship management on customer satisfaction among users of Qingdao Hengxing Education Group services in China, aiming to identify which specific dimensions of marketing mix and CRM practices most significantly influence satisfaction outcomes in private educational service contexts.</p> <p>Methodology – A quantitative research design was employed using a structured questionnaire distributed to 400 customers through convenience sampling. The instrument measured marketing strategies (price, place, product, promotion), customer relationship management (customer retention, customer tracking, useful recommendations, customer feedback, customer relationship building), and customer satisfaction using 5-point Likert scales. Data were analyzed using descriptive statistics, independent samples t-tests, one-way ANOVA, and multiple regression analysis.</p> <p>Results – Marketing strategies significantly influenced customer satisfaction, with promotion emerging as the most influential dimension, followed by product and price, while place showed non-significant effects. Customer relationship management also significantly affected satisfaction, with customer relationship building demonstrating the strongest impact, followed by customer retention and useful recommendations, whereas customer tracking and customer feedback exhibited non-significant influences. The models explained 53.5% and 60.3% of satisfaction variance respectively.</p> <p>Implications – Educational institutions should prioritize promotional activities and relationship-building initiatives to enhance customer satisfaction. Management should strategically allocate resources toward effective communication strategies, trust development, and retention programs rather than distributing efforts equally across all marketing and CRM dimensions.</p> <p>Originality/Value – This research contributes empirical evidence on the differential importance of marketing mix and CRM dimensions in private educational services within the Chinese context, providing actionable insights for educational service providers seeking competitive advantage through strategic customer satisfaction enhancement.</p> Yunhao Sun, Chitralada Trisakhon Copyright (c) 2025 Faculty of Business Administration, Rajamangala University of Technology Thanyaburi https://creativecommons.org/licenses/by-nc-nd/4.0 https://so01.tci-thaijo.org/index.php/GBAFR/article/view/283967 Mon, 29 Dec 2025 00:00:00 +0700 DIGITAL EMPLOYEE COMPETENCY AND DIGITAL WORK ENVIRONMENT INFLUENCING JOB PERFORMANCE: A CASE OF HISENSE HOME APPLIANCES GROUP, CHINA https://so01.tci-thaijo.org/index.php/GBAFR/article/view/283961 <p><em>Purpose</em> – This study examines the influence of digital employee competency and digital work environment on job performance among employees at Hisense Home Appliances Group, China, a manufacturing enterprise undergoing intensive digital transformation.</p> <p><em>Methodology</em> – A quantitative research approach was employed with 400 employees selected through purposive sampling from multiple organizational departments. Data were collected using a structured questionnaire measuring digital employee competency (five dimensions), digital work environment (three dimensions), and job performance. Multiple regression analysis was conducted to test the hypothesized relationships.</p> <p><em>Results</em> – Both digital employee competency and digital work environment significantly influence job performance. Among competency dimensions, ethics, technical proficiency, and continuous learning demonstrated significant positive effects, while cybersecurity awareness and troubleshooting showed non-significant relationships. All three digital work environment dimensions—psychological, sociological, and physical environments—significantly predicted job performance, with psychological environment emerging as the strongest predictor.</p> <p><em>Implications</em> – Organizations should prioritize creating supportive digital work environments alongside developing employee competencies. Investments in psychological well-being, collaborative relationships, and technological infrastructure complement competency development initiatives in driving performance during digital transformation.</p> <p><em>Originality/Value</em> – This study demonstrates that environmental factors exert stronger influences on job performance than individual competencies, challenging traditional human resource development paradigms and providing empirical evidence from the Chinese manufacturing sector.</p> Jingjing Zhao, Chitralada Trisakhon Copyright (c) 2025 Faculty of Business Administration, Rajamangala University of Technology Thanyaburi https://creativecommons.org/licenses/by-nc-nd/4.0 https://so01.tci-thaijo.org/index.php/GBAFR/article/view/283961 Mon, 29 Dec 2025 00:00:00 +0700 IMPROVING COLD CHAIN LOGISTICS FOR MEDICAL SUPPLIES OF THAILAND https://so01.tci-thaijo.org/index.php/GBAFR/article/view/279157 <p><em>Purpose –</em> This study aims to improve cold chain transportation management for medical supplies in Thailand by identifying the key factors that influence operational efficiency and the preservation of product quality.</p> <p><em>Methodology –</em> A mixed-methods approach was employed, integrating quantitative data from 200 structured questionnaire responses with qualitative insights obtained through semi-structured interviews with 10 industry experts. Quantitative data were analyzed using descriptive statistics, independent-samples t-tests, and one-way ANOVA via SPSS, while thematic content analysis was used for the qualitative data.</p> <p><em>Results –</em> The findings reveal that inadequate equipment maintenance and poor communication with suppliers significantly reduce the reliability of cold chain systems. Furthermore, deficiencies in emergency response protocols and inconsistent cost-efficiency strategies contribute to systemic inefficiencies.</p> <p><em>Implications –</em> The results provide actionable insights for healthcare logistics stakeholders in Thailand, emphasizing the need for standardized maintenance practices, stronger supplier collaboration, and the adoption of cost-effective logistics strategies to enhance cold chain performance.</p> <p><em>Originality/Value –</em> This research offers a comprehensive and practical analysis of Thailand’s medical cold chain logistics using a mixed-methods approach. It addresses a critical gap in the existing literature and provides a foundation for future improvements and studies in the field.</p> Haiqi Chen, Songwut Deechongkit Copyright (c) 2025 Faculty of Business Administration, Rajamangala University of Technology Thanyaburi https://creativecommons.org/licenses/by-nc-nd/4.0 https://so01.tci-thaijo.org/index.php/GBAFR/article/view/279157 Mon, 29 Dec 2025 00:00:00 +0700 A COMPARATIVE STUDY OF E-COMMERCE PLATFORMS IN CHINA AND THAILAND: A LOGISTICS PERSPECTIVE https://so01.tci-thaijo.org/index.php/GBAFR/article/view/279744 <p><em>Purpose –</em> This study compares logistics management practices of major Chinese and Thai e-commerce platforms by examining information, money, and material flows through the 7Rs logistics performance framework.</p> <p><em>Methodology –</em> A qualitative approach was employed using semi-structured interviews with eight senior logistics managers from four e-commerce platforms. Thematic analysis and cross-country comparison were applied to evaluate logistics performance across information, money, and material flows using the 7Rs framework.</p> <p><em>Results –</em> Findings reveal that Chinese platforms demonstrate superior logistics efficiency through advanced technology, integrated payment systems, and self-operated logistics networks, while Thai platforms rely heavily on third-party logistics and face challenges in information accuracy, reverse logistics, and infrastructure limitations.</p> <p><em>Implications –</em> The study suggests strategic investment in digital technologies, localized logistics systems, and reverse-logistics optimization to enhance service quality and competitiveness of e-commerce platforms in emerging markets.</p> <p><em>Originality/Value –</em> This research provides one of the first cross-national empirical comparisons of e-commerce logistics in China and Thailand using the 7Rs framework, offering practical insights for platform managers and policymakers.</p> Xiaoxi Peng, Songwut Deechongkit Copyright (c) 2025 Faculty of Business Administration, Rajamangala University of Technology Thanyaburi https://creativecommons.org/licenses/by-nc-nd/4.0 https://so01.tci-thaijo.org/index.php/GBAFR/article/view/279744 Mon, 29 Dec 2025 00:00:00 +0700 DEVELOPMENT OF A PROTOTYPE INTELLIGENT STUDENT SHUTTLE SYSTEM TO INCREASE THE SAFETY STANDARD OF STUDENTS WITH RFID TECHNOLOGY ON THE NOTIFICATION SYSTEM VIA MOBILE APPLICATION https://so01.tci-thaijo.org/index.php/GBAFR/article/view/283109 <p><em>Purpose –</em> This research sought to create a prototype of an intelligent school bus system designed to enhance student safety by integrating radio-frequency identification (RFID) technology with a mobile application notification system. The system is capable of real-time monitoring of student boarding and disembarking, immediately dispatching alerts to parents and teachers through mobile devices. This mitigates the danger of students forgetting items or experiencing accidents while traveling.</p> <p><em>Methodology –</em> The research sample comprised 400 primary school pupils, their parents, and accompanying teachers from schools in Bangkok and the surrounding area. Data was gathered via questionnaires and a trial of the prototype system in real-world scenarios over a duration of six weeks. The sample comprised 300 parents of children and 100 onboard instructors and school staff. Results were evaluated by descriptive statistics and t-test hypothesis testing.</p> <p><em>Results –</em> The research findings indicated that the system recorded RFID usage data with an accuracy of 98.5%, while notifications through the mobile application remained consistent at 96.7%, 94.2% of parents reported satisfaction with the system and exhibited a statistically significant enhancement in confidence regarding student safety (p &lt; 0.001). The system garnered favorable reviews on its user-friendliness and has the potential for expansion to facilitate systematic implementation at the school level.</p> <p><em>Implications –</em> This study markedly enhanced the student's proficiency in RFID technology, specifically regarding a notification feature within a mobile application. The prototype may assist educational institutions in developing preventive strategies. The certificate issued to parents and teachers signifies policy endorsement for Smart Education and Smart City initiatives, which may be expanded to encompass a broader smart transportation framework. Researchers advocate for collaboration among schools, parents, and communities to enhance youth health engagement and foster trust.</p> <p><em>Originality/Value –</em> This research is significant due of its originality. A prototype is developed that combines RFID technology with a mobile application alerting system to improve student safety. The design is intuitive and adaptable to the requirements of parents, educators, and school officials. It concretely embodies the principles of Smart Education and Intelligent Transportation, generating both intellectual and practical value. It additionally functions as a prototype for forthcoming safety advancements.</p> Varangkoon Issaragura Na Ayuthaya, Metinee Rasadaraksa Copyright (c) 2025 Faculty of Business Administration, Rajamangala University of Technology Thanyaburi https://creativecommons.org/licenses/by-nc-nd/4.0 https://so01.tci-thaijo.org/index.php/GBAFR/article/view/283109 Tue, 30 Dec 2025 00:00:00 +0700