https://so01.tci-thaijo.org/index.php/ejChophayom/issue/feed 2026-07-12T23:10:28+07:00 ผู้ช่วยศาสตราจารย์ ดร.ปัญญา เสนาเวียง (Assoc. Prof. Dr. Panya Senawiang) journalchophayom@gmail.com Open Journal Systems <p><strong>Journal Policy</strong></p> <p> Chophayom Journal is established to promote and disseminate scholarly works within the following academic scopes:</p> <ol> <li>General Social Sciences</li> <li>Law</li> <li>Political Science</li> <li>Public Administration</li> <li>Humanities (Music, Performing Arts, Fine Arts)</li> <li>Linguistics</li> <li>Education</li> <li>Business Administration</li> <li>Development Studies</li> <li>Religion and Philosophy</li> <li>Other interdisciplinary fields related to the social sciences</li> </ol> <p> The journal accepts manuscripts in three categories: research articles, academic articles, and review articles. Chophayom Journal is published three issues per year as follows:</p> <p>Issue 1: January – April</p> <p>Issue 2: May – August</p> <p>Issue 3: September – December</p> <p> </p> <p><strong>Journal Regulations</strong></p> <ol> <li>Submitted manuscripts must fall within the scope of the social sciences, including but not limited to: general social sciences, law, political science, public administration, humanities (music, performing arts, fine arts), linguistics, education, business administration, development studies, religion and philosophy, and other related interdisciplinary social science fields.</li> <li>Manuscripts must be submitted in one of the three designated categories: research articles, academic articles, or review articles. Authors must prepare manuscripts strictly in accordance with the Chophayom Journal template and guidelines, including complete author information, Thai and English abstracts, and references formatted consistently using the APA referencing style as prescribed by the journal.</li> <li>Manuscripts must not have been previously published in any other journal. If an author submits a manuscript that has already been published elsewhere for duplicate publication, Chophayom Journal will impose strict sanctions, including immediate withdrawal of the manuscript and a permanent ban on future submissions by the author.</li> <li>All manuscripts must be submitted exclusively through the ThaiJO online system of the journal at <a href="https://so01.tci-thaijo.org/index.php/ejChophayom">https://so01.tci-thaijo.org/index.php/ejChophayom</a></li> <li>All manuscripts must undergo peer review by at least three qualified reviewers, selected by the Editorial Board based on subject relevance, expertise, or related disciplinary scope. Reviewers must have no conflicts of interest with the authors. The journal employs a double-blind peer review process, in which the identities of both authors and reviewers are concealed from each other.</li> <li>If a manuscript passes the peer review process, the author(s) are required to revise the manuscript in accordance with reviewers’ comments and submit the completed revised version through the ThaiJO system at <a href="https://so01.tci-thaijo.org/index.php/ejChophayom">https://so01.tci-thaijo.org/index.php/ejChophayom</a></li> <li>After submission of the revised manuscript, the Editorial Board will conduct a final screening to ensure completeness and accuracy. If the manuscript meets all requirements, it will be formally accepted for publication. If deficiencies remain, the manuscript will be returned to the author(s) for further revision until it is deemed complete.</li> <li>Publication fees are charged as follows: Thai-language articles: 1,500 THB per article</li> </ol> <p>English-language articles: 2,000 THB per article Fees will be charged only after the manuscript has passed the plagiarism similarity check via the ThaiJO (CopyCatch) system, with a similarity index not exceeding 15%. Notification will be provided through both the system and email. No additional fees will be charged beyond those officially announced.</p> <ol> <li>Authors must strictly comply with all journal regulations. In particular, if a manuscript has not yet passed peer review or has not been revised in full accordance with reviewers’ recommendations, the journal reserves the right not to issue an acceptance letter under any circumstances.</li> </ol> <p> </p> <p><strong>Guidelines for Authors</strong></p> <ol> <li>Authors must carefully study and fully understand the journal’s regulations, procedures, submission process, and requirements as specified by Chophayom Journal. All manuscript management is conducted exclusively through the ThaiJO online system at<br /><a href="https://so01.tci-thaijo.org/index.php/ejChophayom">https://so01.tci-thaijo.org/index.php/ejChophayom</a></li> <li>Authors must prepare manuscripts strictly according to the journal’s prescribed template.</li> <li>Authors must ensure that submitted manuscripts fall within the scope of academic and research-based social sciences, including general social sciences, law, political science, public administration, humanities (music, performing arts, fine arts), linguistics, education, business administration, development studies, religion and philosophy, and related interdisciplinary fields.</li> <li>Authors must ensure that submitted manuscripts are classified under one of the three accepted categories: research articles, academic articles, or review articles.</li> <li>Authors are required to pay the publication fee 1,500 THB for Thai-language articles or 2,000 THB for English-language articles only after the manuscript has passed the plagiarism similarity check via the ThaiJO (CopyCatch) system, with a similarity index not exceeding 15%.</li> </ol> <p> Authors must strictly adhere to all journal regulations and author guidelines. In particular, if a manuscript has not passed the peer review process or has not been revised fully in accordance with reviewers’ recommendations, the journal reserves the right not to issue an acceptance letter in all cases.</p> <p> </p> <p><strong>Editorial Ethics</strong></p> <ol> <li><strong>Editorial Ethics</strong></li> </ol> <p> 1.1 Editorial Policies and Guidelines The Editor shall establish clear policies, objectives, submission guidelines, and all relevant details of the journal to ensure that authors can comply accurately with the prescribed rules and regulations.</p> <p> 1.2 Preliminary Manuscript Screening The Editor shall conduct an initial assessment of submitted manuscripts. Each manuscript must undergo a plagiarism detection process using the ThaiJO (CopyCatch) system, with a similarity index not exceeding 15%. Manuscripts will then be evaluated based on content quality, scope, structure, accuracy of information, and completeness in accordance with the journal’s formatting requirements prior to proceeding to subsequent review processes. The Editor shall also conduct an initial screening for content that constitutes severe defamation or serious disparagement of individuals, organizations, or fundamental social institutions.</p> <p> 1.3 Selection of Peer Reviewers and Review Process The Editor and the Editorial Board shall appoint and select qualified peer reviewers who possess expertise directly relevant to the manuscript’s field or have appropriate related experience capable of providing scholarly and critical evaluations. Reviewers must not be affiliated with the same institution as the author(s). The journal employs a double-blind peer review process, in which the identities of authors, co-authors, and reviewers are kept strictly confidential and are not disclosed to one another, in order to prevent bias and avoid potential conflicts of interest.</p> <p> 1.4 Conflict of Interest and Editorial Neutrality Members of the Editorial Board must have no conflicts of interest with authors, reviewers, or any other parties involved in the manuscript evaluation process, in any form. In cases where a conflict of interest exists, the Editor shall recuse themselves from handling the manuscript and assign another member of the Editorial Board to take responsibility. Editors must remain impartial, unbiased, and free from any personal or professional interests.</p> <p> 1.5 Editorial Responsibilities The Editor’s primary responsibilities include soliciting manuscripts, communicating and negotiating with authors, and reviewing and refining manuscripts to ensure accuracy, completeness, and academic quality prior to public dissemination and publication.</p> <p> 1.6 Final Editorial Authority and Ethical Enforcement The Editor has the authority to make final and binding decisions in all matters related to manuscript handling and publication.</p> <p> 1) Manuscript Withdrawal and Claims for Damages: In cases where an author requests to withdraw a manuscript, the Editor reserves the right to claim compensation for any damages incurred as a result of the author’s actions. This applies particularly in situations where research misconduct or violations of research ethics are identified, or where an author requests withdrawal or cancellation of publication in order to submit the manuscript for publication in another academic journal or to present it at another academic conference, after the manuscript has already undergone peer review and reviewer honoraria have been paid.</p> <p> 2) Detection of Similarity During the Review Process: If similarity to other published works is identified during the manuscript evaluation process, the Editor shall suspend the review and request a formal explanation from the author. If the explanation is deemed unreasonable or insufficient, the manuscript shall be rejected for publication.</p> <p> 3) Detection of Similarity After Publication: If similarity or plagiarism is discovered after the article has been published, the Editor shall retract the article from the journal and immediately publish an official retraction notice stating that the article has been withdrawn from the journal.</p> <p> 4) Plagiarism, Duplicate Publication, and Substantial Overlap: In cases where plagiarism, duplicate publication, or substantial overlap with other works is identified (e.g., verbatim copying of entire paragraphs), the manuscript shall be rejected immediately. If minor similarity is detected, the Editor shall notify the author to revise the manuscript accordingly prior to proceeding with the review process.</p> <p> 5) Resolution of Operational and Procedural Issues: In the event of any problems arising from the journal’s operations or editorial procedures, the Editor shall be responsible for reviewing and adjudicating the matter. The Editor’s decision shall be final in all cases.</p> <p><strong> </strong></p> <ol> <li><strong>Reviewer Ethics</strong></li> </ol> <p> 2.1 Scholarly Recommendations Reviewers are expected to identify and recommend relevant and significant scholarly works that are closely related to the manuscript under review, particularly in cases where such works have not been appropriately cited by the author.</p> <p> 2.2 Conflict of Interest Reviewers must have no conflicts of interest with the author(s), such as prior collaboration, personal relationships, or any other circumstances that could compromise their ability to provide independent, objective, and unbiased evaluations. If a reviewer has, or becomes aware of, any potential conflict of interest, they must immediately inform the Editor and decline the review assignment.</p> <p> 2.3 Confidentiality Reviewers must treat all manuscripts received for review as confidential documents. They shall not disclose any part or all of the manuscript, or any information contained therein, to individuals who are not directly involved in the journal’s editorial process throughout the entire review period.</p> <p> 2.4 Reporting of Similarity or Plagiarism Reviewers must notify the Editor if they identify any part of the manuscript that shows clear evidence of similarity, overlap, or plagiarism with previously published works.</p> <p> 2.5 Objectivity and Professional Judgment Reviewers shall evaluate manuscripts only within their areas of expertise, considering the significance, originality, and scholarly contribution of the content to the relevant field. Evaluations must be based on academic merit, analytical rigor, and evidence-based judgment, and must not rely on personal opinions that lack scholarly justification.</p> <p> </p> <ol> <li><strong>Author Ethics</strong></li> </ol> <p> 3.1 Compliance with Journal Policies Authors must carefully study and fully understand the journal’s regulations, procedures, processes, submission requirements, and guidelines prior to manuscript submission.</p> <p> 3.2 Manuscript Preparation and Format Authors must thoroughly review and ensure that their manuscripts comply with the journal’s prescribed structure, format, and required components before submission.</p> <p> 3.3 Online Submission Authors must submit manuscripts exclusively through the journal’s online submission system.</p> <p> 3.4 Originality and Ethical Conduct Authors must adhere to ethical standards and must not submit manuscripts or works authored by others, in whole or in part, without proper authorization or acknowledgment, for the purpose of publication.</p> <p> 3.5 Prohibition of Redundant Publication Authors must not submit manuscripts or works that have already been published elsewhere for duplicate or redundant publication in the journal.</p> <p><strong> Editor</strong></p> <p><strong>Assoc. Prof. Dr. Panya Senawiang</strong></p> <p> </p> https://so01.tci-thaijo.org/index.php/ejChophayom/article/view/287209 2026-04-02T00:11:36+07:00 Kanokphon Thongsamlit natthananai2000@gmail.com

<p>This research consists purposes were to investigate the accounting professional characteristics and qualifications required by accounting firms in Khon Kaen Province. This research employed a quantitative research design. The research instrument was a structured questionnaire. The sample consisted of 30 representatives from accounting firms located in Mueang Khon Kaen District Khon Kaen Province, selected through purposive sampling. The data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean and standard deviation. The findings revealed that the overall demand for accounting professional characteristics among accounting firms was at the highest level. Among the required professional characteristics, accounting professional ethics received the highest mean score (x̄ = 4.71, S.D. = 0.50), followed by analytical and problem-solving skills (x̄ = 4.49, S.D. = 0.55), information technology competency (x̄ = 4.36, S.D. = 0.59), accounting professional knowledge (x̄ = 4.32, S.D. = 0.63), accounting professional skills (x̄ = 4.22, S.D. = 0.61) and English language proficiency (x̄ = 3.38, S.D. = 0.83). Regarding the demand for information technology competency as an accounting professional characteristic, the overall level of demand was at the highest level (x̄ = 4.59, S.D. = 0.60). When each aspect was considered individually, ranked from the highest to the lowest mean score, the most highly demanded competency was the ability to use computers to prepare accounting information for both internal and external users of the organization (x̄ = 4.47, S.D. = 0.57). This was followed by the ability to utilize information systems for the preparation of financial statements and value-added tax (VAT) reports submitted to financial statement users and the Revenue Department (x̄ = 4.37, S.D. = 0.56), the ability to apply technology in the preparation of accounting information (x̄ = 4.33, S.D. = 0.61), and the ability to use information systems to prepare cost analysis reports and budget reports (x̄ = 4.27, S.D. = 0.64), respectively.</p>

2026-07-12T00:00:00+07:00 Copyright (c) 2026 Chophayom Journal https://so01.tci-thaijo.org/index.php/ejChophayom/article/view/287105 2026-04-19T21:42:49+07:00 Jitlada Yuenyang jihada29@icloud.com

<p>The purpose of the research was 1. to evaluate the efficiency of the New Electronic Local Administrative Accounting System (New e-LAAS) utilized by Sub-district Administrative Organizations (SAOs) in Manchakiri District Khon Kaen Province and 2. to compare the efficiency of the New Electronic Local Administrative Accounting System (New e-LAAS) based on the personal characteristics of its users within the Sub-district Administrative Organizations in Manchakiri District Khon Kaen Province. This study employed a quantitative research design. The research instrument was a structured questionnaire. The sample consisted of 37 personnel responsible for operating the New Electronic Local Administrative Accounting System (New e-LAAS) in the Sub-district Administrative Organizations of Manchakiri District Khon Kaen Province. The participants were selected using purposive sampling. The data collected through the questionnaires were analyzed using descriptive statistics, including the calculation of the mean and standard deviation. The findings revealed that 1) Evaluation of the efficiency of the New Electronic Local Administrative Accounting System (New e-LAAS) used by Sub-district Administrative Organizations (SAOs) in Manchakiri District Khon Kaen Province indicated that the overall efficiency was rated at a high level across all dimensions. Specifically, the highest mean score was found for the New e-LAAS software system (x̄ = 4.17, S.D. = 0.79), followed by confidence in the system (x̄ = 4.05, S.D. = 0.73) and government support (x̄ = 3.80, S.D. = 0.82), all of which were evaluated at a high level and 2) Comparison of the efficiency of the New Electronic Local Administrative Accounting System (New e-LAAS) according to users personal characteristics revealed that a comparison based on gender could not be performed because all 37 respondents (100%) were female, with no male participants included in the sample. Consequently, no conclusions regarding gender differences in the evaluation results could be drawn from this dataset. Furthermore, the findings indicated that users with different personal characteristics exhibited statistically significant differences in certain dimensions of the quality of the New e-LAAS. These differences were reflected in users' evaluations of system utilization and varied according to their job positions, indicating that personnel holding different positions perceived the effectiveness of the system differently.</p>

2026-07-18T00:00:00+07:00 Copyright (c) 2026 Chophayom Journal