Isarankura, P., Sengpanich, U., & Sittioum, R. (2020). Factor Affecting Efficiency of Using the SAP in Accounting and Financial System of Provincial Electricity Authority Area 2 (North), Phitsanulok Province. Humanities and Social Sciences Journal of Pibulsongkram Rajabhat University, 14(2), 550–563. retrieved from https://so01.tci-thaijo.org/index.php/GraduatePSRU/article/view/231148