หงษ์ภักดี นภาพร. “The Project Revenue and Expenditure Accounts (BC.1): Principles, Problem, and Adaptation”. Executive Journal 33, no. 3 (July 1, 2013): 11–18. accessed January 6, 2026. https://so01.tci-thaijo.org/index.php/executivejournal/article/view/80785.