ACADEMIC JOURNAL BANGKOKTHONBURI UNIVERSITY

Accounting Professional Behavior and Accounting Technology affecting The Quality of Financial Reports

Chunladit Saang, Daranee Uachanachit, Yuttana Chamchukul — Wed, 24 Dec 2025 00:00:00 +0700

The objectives of this independent study were to study accounting professional behavior, consisting of compliance with accounting standards, judgment in accounting, and continuous learning and development, affecting the quality of financial reports and accounting technology, consisting of fast processing, ease of use, and increasing data accuracy, affecting the quality of financial reports, and This research is quantitative research. The sample group used in this study is 399 accountants in Thailand. The sample size was determined using Taro Yamane's formula. The sample group was selected by simple random sampling. The researcher used a questionnaire to collect data. The data were analyzed using statistical methods, including frequency distribution, percentage, mean, and standard deviation. Inferential statistics was used in multiple regression analysis.

The results showed that accounting professional behavior affecting the quality of financial reports in terms of relevance, faithful representation, comparability, verifiability, timeliness, and understandability, statistically significant at the 0.05 level and accounting technology affecting the quality of financial reports in terms of relevance, faithful representation, comparability, verifiability, timeliness, and understandability, statistically significant at the 0.05 level.

The Effects of a Reinforcement Program Using Token Economy and Social Reinforcement to Enhance Self-Esteem of Secondary School at Prachabumrung School Bangkok

Nuttida Thangthong, Manasanan Hatthasak, Jittinun Boonsathirakul — Wed, 24 Dec 2025 00:00:00 +0700

The objective of this research was to examine the effects of a reinforcement program using tokens and social reinforcement, both before and after the implementation of the program. This study was a quasi-experimental research. The sample group consisted of 38 Grade 7 students from Prachabamrung School, selected through purposive sampling during the second semester of the 2024 academic year. The participants engaged in 13 activity sessions, each lasting 60 minutes. The research instruments included 1) A reinforcement program using tokens and social reinforcement to enhance self-esteem. 2) A self-esteem measurement scale, and 3) A questionnaire to collect students opinions regarding the reinforcement program and the researcher. The data were analyzed using mean, standard deviation, and non-parametric statistics, specifically the Wilcoxon Matched Pairs Signed Rank Test.

The results of the research found that after the experiment, the students in the sample group scored significantly higher on the self-esteem measurement scale compared to the before experiment, with statistical significance at the .01 level. According to students’ learning journals following their participation in the program, they demonstrated an awareness of and appreciation for the importance of self-esteem, and reported engaging in the program with enjoyment and the students in the sample group generally agreed that participating in the program makes students recognize and understand themselves in terms of appearance, emotions, abilities, desires, confidence, have goals in life, have a good feeling towards yourself recognize that you are valuable and gain more self-esteem.

The effects of communicative language learning with role play on English speaking skills of Secondary Grade 7 Students

Tanawat Sutato, Thanthip Kunthong, Thipwimol Wangkaewhiran — Wed, 24 Dec 2025 00:00:00 +0700

The purposes of this research were to 1) study the English speaking skills of secondary grade 7 students who received communication language learning integrated with role-playing activities and 2) examine the satisfaction of secondary grade 7 students who received communicative language learning instruction through role-playing activities. The research sample consisted of 39 students, selected by cluster sampling using the lottery method. The research instruments included a language learning lesson plan designed for communication through role-playing, an English speaking skills test, and satisfaction survey form. The statistics used for data analysis were mean and standard deviation.

The research findings revealed that:

1) The English-speaking skills of secondary grade 7 students who received communicative language teaching combined with role-playing through four experimental learning sessions were found to be at a very good level, as indicated by the average scores and standard deviations of each aspect of their speaking skills as follows: 1.1) ‍Grammar usage ( = 4.99, S.D.= 0.06); 1.2) Language use ( = 4.76, S.D.= ‍0.33); 1.3) ‍Expressiveness ( = 4.69, S.D.= 0.36); and 1.4) Pronunciation ( = 4.48, S.D.= 0.43). Therefore, the overall average score for all skills ( = 4.73, S.D.= 0.37)

2) The secondary grade 7 students' satisfaction with communicative language learning through role-play was recorded at a high level, with a mean score of 3.96 and a standard deviation of 0.58.

Senior Tourists’ Behavior and Expectations Toward Responsible Tourism: Marketing Guidelines for Sustainability

Kuntima Aimchai, Nicknipar Boonchouy, Warinthorn Jangroj — Wed, 24 Dec 2025 00:00:00 +0700

The research objectives are (1) to study the travel behavior of senior tourists concerning responsible tourism, (2) to analyze senior tourists' expectations toward responsible tourism, and (3) to examine the influence of senior tourists' behavior and expectations on sustainable marketing guidelines. This study employed a quantitative research methodology, utilizing a questionnaire as the primary data collection tool from a sample of 400 senior tourists who traveled to Kanchanaburi Province. Data analysis included descriptive statistics, namely frequency, percentage, mean, standard deviation, and Multiple Regression Analysis.

The descriptive findings reveal that senior tourists highly prioritize and expect factors such as travel safety, accessibility of facilities, and community participation. In terms of behavior, most prefer domestic travel accompanied by family. The results from the Multiple Regression Analysis indicate that the combination of senior tourists' behavior and expectations significantly predicts sustainable marketing guidelines (F = 35.29, p < .001), with a total predictive power of 47.3 (R² = .473). Expectations toward responsible tourism were found to be the most influential factor ( = .362, p < .001). These findings suggest marketing guidelines should emphasize communicating the value of safety, social, and environmental responsibility through easily accessible channels, such as social media, to promote tourism sustainability among the senior demographic.

Earnings Management Analysis in the Stock Exchange of Thailand: Perspectives from M-Score and Z-Score

Sainatee Supmee, Puangthong Wangraj, Nanthiya Promthong — Wed, 24 Dec 2025 00:00:00 +0700

This research aims to analyze the level of earnings management according to the criteria of the M-Score Model and Z-Score Model of companies in the Stock Exchange of Thailand and to study the differences of listed industry groups and earnings management. The ‍population used in this study is companies listed in the Stock Exchange of Thailand in 7 ‍industry groups: Agriculture and Food Industry Group, Consumer Goods Group, Industrial Goods Group, Real Estate and Construction Group, Resources Group, Service Group, and Technology Group, excluding the Financial Industry Group because of the complexity and specialty, financial statement provided different evidence from other industries. and companies with insufficient data. In this study, financial data were collected from annual reports, Form 56-‍1 Report 2023 in Set Smart and research tools. Analysis of the probability that the company will have profit management using M-Score Model and Z-Score Model.

The analysis results according to the M-score model found that there were 234 ‍companies with a tendency to manage profits, accounting for 46.80 percent, and 266 ‍companies with no tendency to manage profits, accounting for 53.20 percent. For the analysis results according to the Z-score model, it was found that there were 457 companies, accounting for 91.40 percent, with a very high probability that the company will have profit management, 25 companies, accounting for 5.00 percent, with a possibility that the company will have profit management or not, and 18 companies, accounting for 3.60 percent, with a very low probability that the company will have profit management. In addition, for the industry groups with a possibility of managing profits according to the M-score model, which are the technology group and the resource group, when analyzed with the Z-score, it was found that the industries with a possibility of managing profits were the real estate group and the technology group.

Competitive advantage of small and medium-sized enterprises (SMEs) entrepreneurs in the Bangkok metropolitan area, Thailand

Nichapha Koonpraneit, Panjasiree Panyai, Wandee Yuso, Pongphon Wongvisit — Wed, 24 Dec 2025 00:00:00 +0700

This study aims to (1) investigate management innovation and value-added strategies that contribute to the development of competitive advantage among small and medium-sized enterprises (SMEs), and (2) analyze the structural alignment between innovation constructs and value creation that influence SMEs’ competitive advantage. A quantitative research methodology was employed, utilizing path analysis to examine causal relationships based on data collected from SME employees. The research instrument was a structured questionnaire, whose content validity was verified by subject-matter experts using the Item-Objective Congruence (IOC) index. The reliability of the instrument was assessed through internal consistency analysis using Cronbach’s alpha coefficient.

The research findings revealed that: (1) Management innovation exhibited a statistically significant positive causal relationship with value creation at the 0.05 level (P < 0.05). The predictive validity of the model indicated that the proposed causal structure significantly contributed to enhancing the competitive advantage of small and medium-sized enterprises (SMEs). (2) Management innovation also demonstrated a statistically significant positive causal relationship with competitive advantage (P < 0.05). Furthermore, value creation was found to have a statistically significant positive causal effect on competitive advantage (P < 0.05). The model’s predictive performance confirmed that the identified causal pathways effectively explained the mechanisms through which SMEs achieve competitive advantage.

Experiment Engobe Silps to Creation of Tile Mural from Ubonratchathani local clay

Khatawut Julatum — Wed, 24 Dec 2025 00:00:00 +0700

This research aimed to (1) study and analyze local clay from Ubon Ratchathani and porcelain clay, experiment with adjusting the properties of the two types of clay together to suit the technique of decorating earthenware with colored slip, and (2) ‍create bas-relief earthenware tiles on walls using the technique of colored slip.

This research focused on experimenting and analyze raw materials from the clay sources of Ubon Ratchathani Province and Porcelain clay. The experiments were conducted according to theory to obtain the color shades and durability of the two types of clay. The ‍selected clays were considered based on the characteristics of the clay and the different sources of the two types of clay, in order to create low relief terracotta tiles using the technique of decorating with colored slip. The results of the experiments were synthesized from the results of the research.

The research found that (1) the two types of clay sources used in the production of pottery, namely the local clay of Ubon Ratchathani and Porcelain clay, can be used to create low relief terracotta tiles on walls using the technique of colored slip. From the experiments on the mixing formula of the two types of slip above, using the line blend theory, it was found that the colored slip adheres well to the terracotta pieces at temperatures of 950 degrees Celsius and above, suitable for creating works by analyzing the color and durability of the colored slip, which can be further developed into the creation of low relief terracotta tiles on walls, and (2) the colored slip from the local clay of Ubon Ratchathani and Porcelain clay. It can be produced using a simple process. The color of the slip before and after firing is very similar, making it easy to predict the color, enhancing the aesthetics and efficiency for those who create pottery using the colored slip technique.

Entrepreneurial capability for business competition in the digital era

Sitthiporn Porahong, Prachak Mahasawat, Luddawan Kamonsin, Teekhakarn Onkham — Wed, 24 Dec 2025 00:00:00 +0700

The objective of this research were 1. to examine entrepreneurs’ attitudes and competencies in leveraging digital technologies to enhance competitive advantage. 2 ‍to ‍analyze the causal relationships among factors influencing entrepreneurial competitiveness in the digital era. 3. To propose strategic approaches and policy recommendations for strengthening entrepreneurs’ competitive capabilities in the context of digital transformation. This research employed a mixed-methods approach, integrating both qualitative and quantitative methodologies to ensure comprehensive analysis. The ‍quantitative phase utilized Structural Equation Modeling (SEM) through Path Analysis, with parameter estimation conducted via the Maximum Likelihood (ML) technique. This ‍analytical framework enabled the examination of both direct and indirect effects among latent and observed variables, thereby providing robust insights into the causal mechanisms underlying the studied phenomena.

The results found that competencies in leveraging digital technologies to enhance competitive advantage indicated at high level. to consider at each factor found at high level at all factors which can be ranged from the highest level on Knowledge management (‍‍‍ = 3.958, S.D. = 0.674), Organizational innovation
( = ‍3.955, S.D. = 0.749), Social responsibility ( = 3.908, S.D. = 0.747) respectively whereas the lowest level indicated on Competitive advantage ( = 3.886, S.D. = 0.0.947) Upon the software package processing upon the structural equation model found that all indicators indicated above the benchmark. χ2/df = 92.952, P-‍value = 0.002, GFI = 0.977, CFI = 0.987Therefore, it can be concluded that the results of this analysis are consistency to the Empirical data.

Benefits of People from Mediation before filing a lawsuit pursuant to Section 20 tri of the Civil Procedure Code

Sombut Attapimon — Wed, 24 Dec 2025 00:00:00 +0700

This research aims to: (1) examine the process of pre-litigation mediation under Section 20 tri of the Civil Procedure Code and its benefits; (2) study the problems, causes, obstacles, and impacts of the pre-litigation mediation process under Section 20 tri of the Civil Procedure Code; (3) analyze the potential increased benefits for people resulting from the pre-litigation mediation in accordance with Section 20 tri of the Civil Procedure Code; and (4) propose a process to enhance these potential benefits for people through the pre-litigation mediation under Section 20 tri of the Civil Procedure Code. This is qualitative research. The researcher collected documentary data and related studies. To obtain empirical data, the researcher requested statistical data on the pre-litigation mediation under Section 20 tri of the Civil Procedure Code for the year 2024 (B.E. 2567) from twelve courts in Bangkok and other provinces.

This research discovers the following findings. (1) Public awareness of the pre-litigation mediation in courts of justice is low. Three courts in Bangkok recorded fewer pre-litigation mediation requests than nine provincial courts. (2) Although creditors requesting the pre-litigation mediation, many debtors often refused to participate in the process either by explicitly declining or by not responding to court officials. (3) ‍There is no legal requirement mandating the pre-litigation mediation for certain types of civil cases before filing a lawsuit. (4) The Criminal Procedure Code does not provide provisions for mediation. Courts handling criminal cases apply relevant civil procedural provisions by analogy. Petty offenses are non-compoundable; even if a settlement or mediation is reached, the criminal prosecution shall not be extinguished.

The study suggests that Section 55 of the Civil Procedure Code and Section 39 of the Criminal Procedure Code should be amended to enhance the benefits to the public from pre-litigation mediation conducted by the Courts of Justice.

Legal measures to prevent hazardous waste: A study of specific communities in Bangsaen Subdistrict, Mueang Chonburi District, Chonburi Province

Patcharanit Srinuangla, Duangkmol Chaiseesa — Fri, 26 Dec 2025 00:00:00 +0700

This research aims 1) to determine legal measures for enforcement regarding hazardous waste management and 2) to determine measures for preventing hazardous waste problems by using legal processes. This research is a qualitative and quantitative study by studying documents, research related to legal measures for preventing hazardous waste, and conducting in-depth interviews with those involved.

The research results revealed that the majority of the sample group was unaware of legal knowledge regarding hazardous waste management. Currently, no law provides authority for hazardous waste management. Furthermore, the law does not define the definition of hazardous waste. Therefore, the researcher believes that legal measures should be enacted to enforce hazardous waste management. Specific legislation should be enacted or relevant laws should be amended to focus more on hazardous waste prevention. These guidelines include: 1) Authorizing local administrative organizations to issue ordinances or regulations regarding various matters related to hazardous waste management; 2) Amending the definition of "hazardous waste" and amending the provisions regarding waste and garbage disposal as stipulated in Sections 18, 19, and 20 of the Public Health Act B.E. 2535 (1992). These provisions should be implemented in practice as mandatory regulations for the public and ensure consistent implementation in hazardous waste management.

Business environment affecting the quality of accounting information and decision-making efficiency of SMEs in Pathum Thani Province

Lakshmi Bunyaim , Chanpen Kasikitnamchai, Pranee Raoyang — Fri, 26 Dec 2025 00:00:00 +0700

This research aimed to 1) study the level of opinions on the business environment, accounting information quality, and decision-making efficiency of SMEs in Pathum Thani Province, and 2) study the relationship and impact of the business environment on the quality of accounting information and decision-making efficiency of SMEs in Pathum Thani Province. The researcher used a simple random sampling method with 400 samples. The data analysis included descriptive statistics including frequency, percentage, and standard deviation, and inferential statistics including Pearson correlation coefficient analysis and multiple regression analysis.

The research results found that 1) the level of opinions regarding the overall business environment was at a high level, the level of opinions regarding the overall accounting information quality was at a high level, and the level of opinions regarding the overall decision-making efficiency was at the highest level. 2) The results of the analysis of the relationship testing between the business environment had a direct relationship with the accounting information quality and the decision-making efficiency had a positive relationship at a very high level. The results of the test of the effects between the business environment, accounting information quality, and decision-making efficiency found that the multiple regression coefficient between the independent variable, business environment, had a relationship with the dependent variable, overall accounting information quality, and overall decision-making efficiency with statistical significance at the .05 level.

Management Structure and Profitability Affect Tax Planning of Companies Listed in The Stock Exchange of Thailand: Resource Industry Group

Ratree Khajornboon, Mattima Krongten — Sat, 27 Dec 2025 00:00:00 +0700

This study aimed to (1) examine the influence of management structure on tax planning of listed companies in the resource industry group on the Stock Exchange of Thailand, and (2) examine the influence of profitability on tax planning of listed companies in the resource industry group on the Stock Exchange of Thailand. The research was quantitative, using secondary data from the annual financial statements of 61 listed companies in the resource industry group from 2020–2024 with complete and continuous data. Tax planning variables were measured by the tax rate to operating cash flow, the effective corporate income tax rate, the tax rate to total assets, and the tax rate to net profit. Independent variables included profitability, namely return on assets, return on equity, and net profit margin, as well as management structure, namely the proportion of independent directors, female directors, and foreign directors. Data were analyzed using descriptive statistics and multiple regression analysis.

The results of the study on objective (1) showed that management structure did not significantly affect the tax planning of listed companies in the resource industry group, with no correlation found between the proportion of independent directors, female directors, and foreign directors with tax planning indicators. The results of the study on objective (2) showed that profitability significantly affected the tax planning of listed companies in the resource industry group. In particular, return on assets and return on equity showed a statistically significant positive correlation at the 0.01 level with the tax rate on operating cash flow and the tax rate on total assets. The study results reflect that companies with high profitability tend to recognize higher tax liabilities.

Evaluation of The Effectiveness of Generative AI and Artificial Intelligence Creates as Virtual Teaching Assistants to Enhance Student Learning in The Faculty of Education, Bangkokthonburi University

Laddawan Kongsomboon , Rawisuda Tesmuang — Sat, 27 Dec 2025 00:00:00 +0700

The purpose of this research was to (1) evaluate the accuracy and effectiveness of Generative AI and Artificial intelligence creates in providing academic responses as virtual teaching assistants (AI Tutors) to enhance students’ learning, (2) compare students’ learning achievement before and after learning through AI Tutors, and (3) ‍examine the satisfaction of students and instructors toward the use of AI Tutors in teaching and learning processes. The participants were 20 undergraduate students majoring in Educational Technology and Communication at the Faculty of Education, Bangkok Thonburi University, during the first semester of the academic year 2025, selected through purposive sampling. The research instruments included a learning achievement test, a satisfaction questionnaire, and an AI response evaluation form. The experiment was conducted over three weeks (nine hours in total). Students were given a pre-test, engaged in learning activities using Generative AI and Artificial intelligence creates as AI Tutors, and completed a post-test followed by a satisfaction survey.

The findings revealed that: Generative AI and Artificial intelligence creates demonstrated a high level of effectiveness in providing academic responses. Generative AI showed strengths in clarity and structured explanations, while Artificial intelligence creates was outstanding in offering up-to-date information and technological references. Students’ post-test scores were significantly higher than their pre-test scores at the .001 level, indicating that the use of AI Tutors effectively enhanced students’ learning achievement. And Students and instructors reported a very high level of satisfaction with AI Tutor usage, particularly regarding accessibility, responsiveness, and improved understanding of course content. In conclusion, both Generative AI and Artificial intelligence creates effectively functioned as virtual teaching assistants that promote personalized learning and active learning among students. However, the integration of AI in educational contexts should be supervised by instructors to ensure appropriate and ethical use of technology in learning environments.

Creative Ceramic sculptures for permanent installations based on the context of the area and the participation of local people in the community behind Sala Thammasop Railway Station

pramet klangmuenwai — Sat, 27 Dec 2025 00:00:00 +0700

This research, Creative Ceramic Sculptures for Permanent Installations Based on Spatial Context and Community Participation behind Sala Thammasop Railway Station, aims to 1) analyze the relationship between the social, cultural, and lifestyle context of the community behind Sala Thammasop Railway Station and the concept of permanent sculptural installation, and 2) create ceramic sculptural works that reflect the community’s identity through participatory processes.

This study employs qualitative research using a practice-based research approach. Data were collected through site studies, observation, interviews, and community participation, which served as key tools in developing creative concepts and design processes. Local clay from the Sala Thammasop area was used as the primary material for creating permanent ceramic sculptures installed in public spaces. The creative process emphasized the integration of artistic practice with spatial context and community participation at every stage, from conceptual discussion and design to the creation of the final artworks.

The findings reveal that 1) participatory art-making processes function as an effective medium for communicating and reflecting the cultural identity, lifestyles, and collective memory of the local community, while also fostering a sense of ownership among community members; and 2) the creation of permanent ceramic sculptures using local materials not only results in artworks that are contextually appropriate, but also contributes to the development of public spaces, strengthens social relationships within the community, and generates long-term social and cultural value. This research highlights the potential of creative art practices that integrate spatial context and community participation as a sustainable approach to public space development.