Bunkerd, Wilawan, and Benjaporn Mokkavesa. “Effects of Professional Accountant Skills and Accounting Information Systems on Financial Reporting Efficiency of Local Administrative Organizations in the Lower Northeastern Region”. Journal of Faculty of Humanities and Social Sciences Thepsatri Rajabhat University 14, no. 3 (December 27, 2023): 1–20. accessed September 12, 2026. https://so01.tci-thaijo.org/index.php/truhusocjo/article/view/267871.