Suksawan, Nopparat, and Paipan Thanalerdsopit. 2023. “Potential Assessment of Persons with the Responsibility in Managing Financial Statements of Village and Urban Communities Fund A Case Study of Chiang Mai Province”. RMUTL Journal of Business Administration and Liberal Arts 11 (1):49-68. https://so05.tci-thaijo.org/index.php/balajhss/article/view/262867.