Business Review Journal <p>เพื่อเผยแพร่ความรู้ทางวิชาการแก่บุคคลทั่วไป&nbsp; และส่งเสริมให้อาจารย์ประจำและผู้ทรงคุณวุฒิในสาขาต่าง ๆ ได้เสนอผลงานทางวิชาการ : บทความปริทัศน์ (Review Article) นี้อยู่ในสาขาวิชาเศรษฐศาสตร์ บริหารธุรกิจ และการจัดการ/สหวิทยาการด้านมนุษย์ศาสตร์และสังคมศาสตร์</p> <p>&nbsp;</p> มหาวิทยาลัยหัวเฉียวเฉลิมพระเกียรติ en-US Business Review Journal 1905-713X <p>บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสารธุรกิจปริทัศน์</p> <p><span class="fontstyle0">ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้เป็นความคิดเห็นส่วนตัวของผู้เขียนแต่ละท่านไม่เกี่ยวข้องกับมหาวิทยาลัยหัวเฉียวเฉลิมพระเกียรติ และคณาจารย์ท่านอื่น ๆ ในมหาวิทยาลัยฯ แต่อย่างใด ความรับผิดชอบองค์ประกอบทั้งหมดของบทความแต่ละเรื่องเป็นของผู้เขียนแต่ละท่าน หากมีความผิดพลาดใดๆ ผู้เขียนแต่ละท่านจะรับผิดชอบบทความของตนเองแต่ผู้เดียว</span></p> Digital Business Model and Digital Ecosystem Lanthom Jonjoubsong Nathaporn Thammabunwarit Copyright (c) 2021-06-28 2021-06-28 13 1 1 7 A Causal Model of Corporate Social Responsibility Affecting Customer-based Brand Equity (A Case Study of Automobile Manufacturers in Thailand) <p>Corporate social responsibility (CSR) activities are important for doing business because those activities show how business care about consumers and society. The purpose of this research is to examine a causal model of corporate social responsibility affecting customer-based brand equity. Researchers conducted a survey research of 406 samples. The finding indicated that corporate social responsibility (CSR) activities had a significant effect on awareness, intention to purchase, and creating a good image for the business.</p> Wut Sookcharoen Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 8 18 Efficiency of Household Financial Management in Phayao Province <p>The purposes of this research are to evaluate the household financial management efficiency and to study the factors influencing household financial management efficiency in Phayao province. A survey with responses from 383 households was obtained by stratified random sampling. The research instrument is a questionnaire which collected information on 1) socio-demographic information: gender, age, education level, and number of children; 2) household financial information: income, expense, debt, and saving; 3) household financial management: cash flow, credit, saving, and investment. In accordance with the research purposes, the researcher used path analysis to study the effect of socio-demographics and household financial information on household financial management efficiency. This research found two important points which could be summarized as follows.</p> <ol> <li class="show">The result showed that overall household financial management efficiency is at a moderate level with an average score of 8.49 of the total 16.00 (2.99 for credit management, 2.27 for saving management, 1.86 for cash flow management, and 1.37 for investment management).</li> </ol> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 2. The evidence from path analysis showed a significant positive effect of education level, regular income, extra income, household consumption expense, and amount of savings on household financial management efficiency. On the contrary, household medical expense had negatively affected household financial management efficiency.</p> Guntpishcha Gongkhonkwa Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 19 37 Factors influencing Key Audit Matters Disclosure in Audit Reports of Companies Listed on Market Alternative for Investment (MAI) <p>This research aims to examine the level of key audit matters (KAM) in the audit reports of companies listed in MAI during 2016-2018 and factors influencing key audit matters disclosure. The population and sample size of this study is 114 companies. Descriptive statistics, infer statistics and multiple regression have been analysed. The results show that there is an increasing trend of KAM disclosures, the average of KAM topic disclosure is 1.73 topics, and the average of KAM words disclosure is 643.89 words. Furthermore, researcher found there is a significant negative relationship between return on Asset and the KAM disclosures, whereas changing auditor during the study period, resource industry sector, and technology industry sector factors has a significant positive relationship with the KAM disclosures.</p> Jittima Wichianrak Jirawan Rattanamanee Charinrat Churat Techin laosakun Thammachat Tripipat Panya Sumritpradit Pitchaya Sakulpradit Muttanachai Suttipun On-anong Sattayarak Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 38 57 Service Quality Assessment to Customer Satisfaction in Container Terminal <p class="a" style="text-align: justify; text-justify: inter-cluster; text-indent: 36.0pt;"><span style="font-size: 16.0pt; font-family: 'TH Sarabun New',sans-serif;">The aim of the present study is to present the service quality of the container terminal by comparing expectations <span lang="TH">(</span>E<span lang="TH">) </span>and perceptions <span lang="TH">(</span>P<span lang="TH">) </span>in the perspective of customers<span lang="TH">. </span>To improve the service quality of container terminal by using SERVQUAL model and t<span lang="TH">-</span>test, questionnaire is a tools for collecting data from 100 customers who obtain container terminal service<span lang="TH">. </span>The present study explores that customers are more satisfied with Tangible factors than others<span lang="TH">. </span>Only Tangible factor <span lang="TH">(</span>0<span lang="TH">.</span>17<span lang="TH">) </span>shows positive score, perceptions <span lang="TH">(</span>P<span lang="TH">) </span>of the service more than expectations <span lang="TH">(</span>E<span lang="TH">). </span>However, the service quality includes Responsiveness <span lang="TH">(-</span>0<span lang="TH">.</span>25<span lang="TH">)</span>, Reliability <span lang="TH">(-</span>0<span lang="TH">.</span>31<span lang="TH">)</span>, Assurance <span lang="TH">(-</span>0<span lang="TH">.</span>36<span lang="TH">) </span>and Empathy <span lang="TH">(-</span>0<span lang="TH">.</span>53<span lang="TH">) </span>should be improved<span lang="TH">. </span>The Tangible service shows significantly different at <span lang="TH">.</span>05 level<span lang="TH">. </span>Both of the average of perceptions <span lang="TH">(</span>P<span lang="TH">) </span>and expectations <span lang="TH">(</span>E<span lang="TH">) </span>score in the service quality of the container terminal perform at a high level<span lang="TH">. </span>But some factors need to be improved to increase customer satisfaction<span lang="TH">.</span></span></p> chompoonut amchang Jirapinya Yekit Juthathip Suraraksa Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 58 74 A Comparative Study of The Transmission in The Green Business Strategy between Starbuck Coffee Shop and Café Amazon <p>The purpose of this research is to compare the communication of green business strategies the green business strategies communication and consumer perceptions of the business operations of Starbucks coffee shops and Café Amazon.This research uses qualitative research method for collecting data which consists of content analysis and in-depth interview. There are 2 parts of conducting research. Part 1 which is studied with content analysis and content creation strategies on Facebook fan page. The data is collected from 1 July 2018 to 30 June 2019. Part 2 in-depth interviews with 20 informant groups using snowball sampling techniques. According to studies, it has been found that1)In terms of green business strategy communication of Starbucks coffee shop and Cafe Amazon, The Starbucks has 17 percent more massages, which communicate green business strategies communication, than Amazon Café. 2) The consumers perceived the green business operation of Starbucks coffee shops in all 5 green supply chain activities.For Café Amazon, it was found that consumers only perceived green supply chain activities in only 3 aspects.</p> Yanisa Phuanpoh Phitak Siriwong Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 75 90 Agricultural Total Factor Productivity: Analysis of Chanthaburi Province to Serve Eastern Fruit Corridor <p>The study aimed to 1) study the Eastern Fruit Corridor (EFC) project 2) analyze the Total Factor Production Growth (TFPG) and 3) analyze factors affecting the Total Factor Production Growth. Time series analysis was adopted for collecting yearly data during 2001 -2017. The study outcomes were 1) the Eastern Fruit Corridor project was part of the Eastern Economic Corridor for managing system of fruit supply chain. Chanthaburi province emphasized development of agricultural production efficiency, improvement of product value and logistic system. 2) Analyzing the Total Factor Production Growth of agricultural sectors in Chanthaburi The Total Factor Production Growth effected the most of the real productivity growth of agricultural sectors in Chanthaburi. 3) Analyzing factors affecting the Total Factor Production Growth by multiple regression model generated outcomes that the most critical factor effecting the Total Factor Production Growth was education factor and respectively less critical effect factors were agricultural product trading factors, agricultural support factors, transportation support factors, weather factors, agricultural public utility factors, and agricultural chemical factors.</p> Thongchai Sribenjachot Sureeporn Phanichatra Anchalee Uthaikaifha Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 91 110 Exhibition Management Measurements after COVID-19 Pandemic that Effect Visitors’ Level of Confidence to Revisit Exhibitions <p>The objectives of this research were 1)to study comparatively measurements of exhibition organizations after COVID-19 pandemic, and level of visitors’ confidence to revisit exhibitions, and 2)to examine managerial measurements of exhibition organizations after COVID-19 pandemic that effect visitors’ confidence to revisit exhibitions. Quantitative questionnaires were used to gather data from 420 people who are frequent visitors to any exhibition in Thailand. Statistics were analyzed using frequency, percentages, standard deviation, Pearson’s correlation, Tolerance, VIF, and multiple regression. The results of the research were 1)the overall aspects of managerial measurements of exhibition organizations after COVID-19 which are safety and hygiene, activity and mobility, track and traceability, and communication showed extremely high results, and 2) only communication, and track and traceability aspects of management of exhibition organizations effected visitors’ level of confidence to revisit exhibitions.</p> Suhbpong Smithtun Santidhorn Puripakdee Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 111 129 The Large Agricultural Land Plot Program and The Context of Snakeskin Gourami (Trichogaster Pectorolls) Farmers in Samut Prakan Province <p>The objectives of this article are to study the effects of the government policy toward the large agricultural land plot program to farmers and Snakeskin Gourami supply chain in Samut Prakan Province, to analyze strengths, weaknesses, problems and obstacles and to explore the opinion of farmer, processors , sellers and government’s representative to find out potential development guideline in order to get competitive advantage. This study collected 48 samples data by using survey form, questionnaires, interview and focus group. Statistically analyzed were mean, percentage, standard deviation and content analysis.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Research results founded that the large agricultural land plot program created the system and mechanism cooperation between farmers and government sectors of Snakeskin Gourami supply chain. Strengths and weaknesses of policy are serious support from the government, not strong cooperation among members. The obstacles are fish species, long term period fish farming, slow growing fishes, fishes size are not up to standard, development approach for selecting their own fish species or buying from trustworthy seller, able to access funding sources, negotiation power, increase competitiveness by reducing production cost to 22.99% per kilogram, 13.22% &nbsp;per rai, increasing production efficiency to 11.53 %, growth and survival rate of gourami baby fishes increase 41.30%</p> Banjertsak Sanhapuckdee Kantigamaht Rattanaparinyanukool Chutira Rabob Pisanu Vanakul Mongkhol Yupat Copyright (c) 2021 Business Review Journal 2021-06-27 2021-06-27 13 1 130 149 Work Efficiency of Apprentice Students in Cooperative Education, Faculty of Chinese Language and Culture, HCU <p>The qualitative study on the work efficiency of the apprentice Chinese students in the Cooperative Education, Faculty of Chinese Language and Culture &nbsp;aimed to 1) study the efficacy of students in cooperative education performance 2) compare internal and external factors affecting the cooperative education performance of the students by interviewing both students and supervisors and 3) study the problems and suggestions on the cooperative education of major students. The target groups were 20 of 4<sup>th</sup> year Chinese students and 10 supervisors from each workplace. The instrument used in this study was in-depth structural interview which concluded 4 aspects: working competency, working environment, working efficiency, and cooperative education. The result showed that the internal and external factors affected the efficacy of students in cooperative education performance in 3 aspects: quantity, quality and productivity of work. The problems and obstacles were mainly about living far from the workplace, using technical terms in their work, and communicating in English. Recommendations for Chinese students were to sign MOU with the workplaces, provide workshops in English communication, and prepare students before going out for cooperative education.&nbsp;</p> saiphon wunnasinthop Copyright (c) 2021 Business Review Journal 2021-06-27 2021-06-27 13 1 150 168 Factors Affecting The decision in Choosing Freight Forwarder Services in Eastern Seaboard Industrial Estate, Rayong <p>The objectives of this research were to study the organization characteristics, service quality of freight forwarder services and freight charges factors affecting the decisions on choosing freight forwarder services in export business in Eastern Seaboard Industrial Estate, Rayong. The sample group comprised 190 companies located in the Eastern Seaboard Industrial Estate, Rayong. The research tool was questionnaires. Statistics used for data analysis were frequency, percentage, mean, standard deviation, one-way ANOVA and multiple regressions. The results found that the organization characteristics which have no effect the decisions on choosing freight forwarder services in export business in Eastern Seaboard Industrial Estate, Rayong. ;the service quality factors include responsiveness, empathy and tangibles which have an effect the decisions on choosing freight forwarder services in export business in Eastern Seaboard Industrial Estate, Rayong and the freight charges factor which have an effect the decisions on choosing freight forwarder services in export business in Eastern Seaboard Industrial Estate, Rayong.</p> Supawadee Khumrat Nantamai Thananithipak Maturapoj Sripontong Siriwut Rungruang Aporn Densiriaksorn Copyright (c) 2021 Business Review Journal 2021-06-27 2021-06-27 13 1 169 188 The Development of The Distribution Channels for Samutprakarn Pla Salid (Snakeskin Guarami) Products Toward Chinese Group Individual Travelers Market <p>The purposes of research project are to study Chinese Group Individual Travelers’ traveling personal data, behavior, expenditure, want for Pla Salid (Snakeskin Guarami) Samutprakan, efficient marketing mix strategies and potential market channels to influence Chinese Group Individual Travelers’ want and buying decision. The exploratory research is performed through Chinese in-depth interview to 15 Chinese Travelers and 3 Chinese tour guides by systematic random sampling, and followed with the descriptive research through Chinese questionnaire from 390 samples in the randomed hotels and tourist roster. The method of frequency, mean, standard deviation, percentage, t-test and chi-square are used to analyse the results which come out as group of Chinese tourists are mostly female, aged 25-74 years with monthly income between 20,000-50,000 baht. The products should create with the appearance of Thai culture souvenir with taste of crisp but not glossy, lower salty and spicy, in Thai culture style described in English or Chinese words, clear round vacuum plastic box, suitable for traveling luggage. Pricing can add up 30-50% higher through entertainment venues, Railway Market, Chinese tourist hotels, King power’s duty free and tourism restaurants by samples for free trial, buy 1 get 1 free, advertising in airport and King power’s duty free.&nbsp;&nbsp;</p> Sumet Lurdjariyaporn Pattita Lurdjariyaporn Sakchai Aroonratsameruang Suchart Watakanont Utterpol Thumpaiboon Copyright (c) 2021 Business Review Journal 2021-06-27 2021-06-27 13 1 189 208 EffectofEconomic Value Added, Market Value Added, and Free Cash FlowonSustainable Growth Rate <p>This research has an objective to study effect of economic value added, market value added, and free cash flow on sustainable growth rate in order to compare key performance indicatorswhich add value to a company. The study uses Multiple Regression Analysis to observe data from SET 100 listed companies of the Stock Exchange of Thailand during year 2013-2017 totally415 firm-year observations. Results show that economic value added positively affects sustainable growth rate for significance level at 0.01, while market value addedand free cash flow do not affect sustainable growth rate.</p> Teerachai Arunruangsirilert Totsaporn Lertpichateand Phubase Maho Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 209 224 Development of Tourism Resources in Lower-Central Region 1 and 2 for Thai Elderly Group <p>The research aimed at 1) studying the components of tourism resources affecting the needs of Thai elderly group tourists in the lower-central region 1, and 2) studying the development of tourism resources in the lower-central region 1 and 2 for Thai elderly group. This research was carried out by using a mixed method research of qualitative and quantitative approach. The statistics used included Frequency, Percentage, Mean, Standard Deviation, and Multiple Regression include the data collection was done by in-depth interview. The research result revealed as follows: 1) the components of tourism resources affecting the needs of Thai elderly tourists group in the lower-central region 1 and 2 the most included safety aspect, secondly was health promotion aspect and activity aspect, 2) the development of tourism resources in terms of the evaluation on the resources situations included the behavioral characteristics of the elderly, styles of information publication and public relations of tourism information, safety of tourism resources, convenient transport system, attractions within the tourism resources, and activities design, and services and facilities business.</p> Thitima Pulpetch Rachanon Taweephol Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 225 244 Factors Impact on Financial Planning Behavior of Upper Secondary School Students in Bangkok <p>The purpose of this research is to study the influence of financial planning behaviour of upper secondary school students in Bangkok. The sample group used in this research was randomized from Two – stage stratified sampling divided into 144 males and 265 females. Statistical analysis was done in terms of percentages, t – test, one - way ANOVA, and stepwise multiple regression analysis. The research results show that the significant factors of the prediction in this study were income of the students from work, financial goals attitude, teaching from parents in investing, teaching from friends in saving, self-learning in investing. These factors were used in the equation of multiple regression analysis.</p> Tananop Limsuwanroj Pachitjanut Siripanich Copyright (c) 2021 Business Review Journal 2021-06-26 2021-06-26 13 1 245 259 Theoretical Reviews and Propositions for Explaining Resilient Organizations <p>The objective of this article was to provide a comprehensive review for explaining resilient organizations. In this regard, theories, conceptual papers, and research articles related to the concept of resilient organizations, organizational crisis, and organizational survivability and adjustment despite adversity and challenges were reviewed. This review contributes to the development of resilience in organizations and will help organizations to demonstrate successful outcomes regarding adjustability despite a crisis. Seven propositions are presented in order to explain resilient organizations. It is the authors’ opinion that the research on resilient organizations can move forward based on this comprehensive review.</p> Chayanoot Pungcharoenpong Sombat Kusumavalee Copyright (c) 2021 Business Review Journal 2021-06-27 2021-06-27 13 1 260 273 Trends Affecting Accounting and Accounting Professions <p>This article presents the study results of trends affecting accounting and accounting professions over the past decade and will continue in the next decade. (2020-2030). These trends led to transform the business models and roles of accounting businesses and services into businesses and services in accounting, and business consulting in a digital platform consist of cloud-based accounting solutions, automation of accounting functions that integrates accounting with operations, outsourcing of third parties for bookkeeping, working with smart technologies and data analysis technology, changes in modern accounting standards, proactive accounting, mobile accountants, as well as the development of accounting offices to be the digital accounting offices. The author presents a perspective on adaptation and preparation for the development of education and research in accounting and accounting professions of professional organizations, business organizations, and educational institutions as so to accelerate to learn how to respond and develop to keep up on the rapidly changing of the world in the digital age for competitive advantage and survival in the future.</p> Suthira Thipwiwatpotjana Nunta Bootnoi Copyright (c) 2021 Business Review Journal 2021-06-27 2021-06-27 13 1 274 288 Transformational leadership and Constructive Organizational Culture Towards Talent Managing Capabilities In Organization. <p>A dynamic competitive environment along with the big data information technology changing cause a various type of business operation risks. The organization must adapt to the ongoing changes. One of the most adaptation is to manage the high-performance employees or also known as talent management. As a result, the talents stay with firm and highly perform their jobs according to their potential. This academic paper has two objectives: 1) is to review the concept of transformational leadership, constructive organizational culture and talent management in the organization and 2) to creative the conceptual framework of transformational leadership, constructive organizational culture and managing talents in an organization</p> Marissa Intharakoed Taninrat Rattanapongpinyo Jantana Sansook Sansook Copyright (c) 2021 Business Review Journal 2021-06-27 2021-06-27 13 1 289 303 Basic Equipment for Snorkeling and Scuba Diving in Marine Tourism : Similarities and Differences <p>Diving in marine tourist attractions in Thailand is popular with both Thai and foreign tourists. This activity is divided into 2 types : (1) Snorkeling, which is moving at the surface level by using snorkel and (2) Deep diving by using underwater breathing apparatus (<strong><u>S</u></strong>elf – <strong><u>C</u></strong>ontained <strong><u>U</u></strong>nderwater <strong><u>B</u></strong>reathing <strong><u>A</u></strong>pparatus – <strong>SCUBA</strong>) in a depth of several. Both activities use the same basic diving equipment but different in details, can be classified into 3 categories : (1) Basic equipment (2) Accessories and (3) Safety equipment. Shallow diving equipment is made of materials that are thinner than deep diving equipment. Respecting danger in diving, it was found that snorkeling is less dangerous than SCUBA diving. For popularity, snorkeling is more popular because snorkeling equipment is less expensive than SCUBA diving and snorkeling still requires less skill training than scuba diving. After diving, the maintenance of the diving equipment of both types of diving activities needs to be cleaned with fresh water and leave the equipment to air. However, those who are diving should practice skin diving well before developing to be a deep diver.</p> Udchari Arjarasirikoon Copyright (c) 2020 Business Review Journal 2021-06-27 2021-06-27 13 1 304 318 Research in Information System Lanthom Jonjoubsong Copyright (c) 2021-06-28 2021-06-28 13 1 319 319