Parichart Journal

Online Business and the Challenges for Accountants in the Digital Era

2025-05-08T11:05:17+07:00

This article aims to examine the significance of online businesses and the challenges accountants face in the digital era, within the context of technological changes that have a widespread impact on the economy and society. The focus is on analyzing issues related to the development of digital technology, online business systems, digital accounting systems, as well as the challenges regarding accountants' capabilities, changes in external factors, and consumer behavior in the digital era. The study found that online businesses are evolving rapidly and diversely, requiring accountants to develop technological skills, knowledge of financial reporting standards, and the ability to analyze data effectively. Therefore, understanding the challenges and adaptation strategies for accountants in the context of the digital age is essential for enhancing the accounting profession's capacity to effectively and sustainably respond to changes in the digital economy.

“Malai Baan Dontri” The Art of Thai Cast Gong Making and the Evolution of Traditional Craftsmanship

2025-06-10T17:18:51+07:00

Malai Baan Dontri is a renowned Thai cast gong manufacturing establishment, widely recognized for its craftsmanship and quality in Thai musical traditions. The production of cast gongs at Malai Baan Dontri focuses on preserving traditional craftsmanship while continuously improving metal casting techniques to achieve high-quality sound resonance and clarity. The use of high-quality brass and tin alloys in precise proportions ensures the durability and acoustic excellence of the gongs. The meticulous selection of materials and accurate metal casting are essential factors in creating durable and resonant gongs. Moreover, the continuous development of the production process enables Malai Baan Dontri to effectively meet the demands of musicians both domestically and internationally. This article presents the history and development of Malai Ban Dontri as a key bearer of traditional Thai cast gong craftsmanship. It explores the production process that reflects both indigenous knowledge and modern adaptations, and analyzes the social and cultural significance of Malai Ban Dontri within the context of contemporary Thai society.

“Public Reading” in History of Modern Thai Education Management in the Period of King Rama V and King Rama VI

2025-06-10T17:22:01+07:00

The objective of this article is to examine the rise of the reading public in History of Modern Thai Education Management in the Period of King Rama V and King Rama VI. The findings revealed that education policy of the state has had a significant role for fostering a reading culture since King Rama V's reign. Currently, the government has recognized the value of literacy in the formation of contemporary citizens, as well as the construction of modern state through creating modern contents for people’s reading. However, since the context of Thai society has changed and interacted with the global setting, the contents and objectives of reading have occurred diversely, particularly reading that challenges the ruler's control. Reading is thus regulated by the state. It determines what should and should not be read, and educational materials can be monitored. In addition to rejecting traditional Thai literary culture, the state also values elite-written literature and books as representations of a civilized state.

Information Systems: A Tool for Business Success in the Digital Era

2025-05-29T12:27:55+07:00

The changes in the digital era have led to rapid technological evolution, causing all sectors to adapt to such changes. In particular, the business sector must adapt to these changes in order to survive and remain competitive by utilizing information systems that can systematically and efficiently manage business data, provide easy access, and generate reports that present information in a clear format. This enables executives to make timely decisions, helping to drive and develop business operations for success in the digital era. The successful use of information systems must take into account the information system usage cycle, which has 3 steps: (1) system adoption, which is the decision to use the system in the organization; (2) system implementation, which is the decision to use the information system by personnel in the organization, which is an important step to make the use of information systems successful; and (3) system assimilation, which is the use of information systems to cover all processes of the organization's operations until they become routine activities in the operation process. If the organization implements the information system according to the above steps, it will benefit from increased efficiency and effectiveness, higher productivity, improved service quality, enhanced competitive options, new business opportunities, and better customer attraction.

Strategies for Facilitating Technology and Innovation Transfer to Enhance Production Capacity and Promote Economic Development in Chiang Rai Province

2025-06-10T15:11:34+07:00

This study aimed to (1) analyze the current state of technology and innovation transfer management, (2) formulate strategic approaches to drive technology and innovation dissemination to communities for enhancing local production capacity and economic development in Chiang Rai Province, and (3) evaluate the appropriateness of the proposed strategies. A mixed-method research design was employed. The sample consisted of 87 service recipients from the Technology Clinic Project, selected from the 2022 Clinic Monitoring Online (CMO) database, and 15 key informants who were directly involved in the implementation of technology and innovation transfer initiatives, totaling 102 participants. Data collection tools included questionnaires, focus group discussions, and expert evaluation forms. The findings revealed that the overall management of technology and innovation transfer in Chiang Rai was rated at a high level (x̄ = 3.84), emphasizing the strategic role of technology and innovation in advancing community-level economic and social development. Six strategic directions were developed: (1) development and management of knowledge packages for technology and innovation transfer, (2) enhancement of product and service production capabilities, (3) establishment of a centralized database for technologies, innovations, and experts, (4) formation of expert clusters to support knowledge dissemination, (5) promotion of multi-sectoral resource mobilization and investment, and (6) creation of pilot models for community-based technology transfer. Expert evaluation by five assessors indicated a high level of appropriateness, feasibility, and usefulness (x̄ = 4.21), suggesting the potential for policy application to strengthen production capacity and promote sustainable local economic growth.

A Conceptual Metaphor Study of the Basic Color Terms “Red, Yellow, and Blue” in Chinese Idioms

2025-03-04T15:25:44+07:00

This study aims to examine the conceptual metaphors of the basic color terms “red, yellow, and blue” in Chinese idioms. A mixed-methods approach combining qualitative and quantitative research was employed, with data collected from《汉语成语分类》(2008) [1] and《成语大词典》(Latest Revised Edition) (2017) [2], identifying a total of 122 idioms. The study found that the conceptual metaphors of “红” (red) fall into four categories: 1) [红 represents a living being] 2) [红 represents an object] 3) [红 represents human emotions] 4) [红 represents a clothing] for “黄” (yellow), five metaphorical categories were identified: 1) [黄represents humans or animals] 2) [黄represents an object] 3) [黄represents a wealth] 4) [黄represents a time] 5) [黄 represents a clothing] for “蓝” (blue), two metaphorical categories emerged: 1) [蓝 represents a shabbiness] 2) [蓝 represents an old generation]. The research indicates that language users incorporate additional words with color terms to extend their meanings, shaped by historical, cultural, and contextual factors. The findings illustrate the conceptual frameworks and cognitive systems of Chinese speakers through color-related metaphors in idioms. The researcher recommends further exploration of conceptual metaphors for other color terms, along with a detailed analysis of metaphorical mappings, to more precisely and comprehensively reflect the cognitive systems of language users.

The mediating role of religious tourism in linking the image of tourist destinations and religious motivation towards destination loyalty with tourist experience as the moderating variable

2025-04-28T15:45:14+07:00

This research aimed to (1) create a casual model of religious tourism factors influencing destination loyalty; (2) test the mediating role of religious tourism, tourist attraction image, and religious motivation in relation to destination loyalty; and (3) investigate tourist experience as a moderating variable between tourist attraction image and religious motivation. The quantitative research was conducted using a questionnaire as the instrument, with a multi-stage sampling method employed. The sample group was 480 Thai visitors, and data were analyzed using the SmartPLS method. The research results showed that (1) tourist attraction image was an important external causal variable influencing both religious motivation and religious tourism in relation to destination loyalty; (2) religious tourism served as a connecting factor that linked the influence of tourist attraction image and religious motivation to destination loyalty through indirect effects; (3) religious tourism functioned as a partial mediating variable between both tourist attraction image and religious motivation and destination loyalty; and (4) tourist experience did not serve as a moderating variable between tourist attraction image and religious motivation and had no effect on destination loyalty.

Financial Accounting of Buddhist Temples in Thailand

2025-05-29T10:55:55+07:00

This research aims to 1) develop guidelines for creating manuals on accounting and financial reporting for temples in Thailand, considering limitations in equipment and personnel with accounting expertise, 2) propose policy recommendations to the National Office of Buddhism regarding the establishment of a financial accounting system for temples in Thailand and 3) explore the feasibility of utilizing information technology for managing temple financial data and propose actionable approaches for responsible agencies to consider in decision-making. The study employed questionnaires and interviews to collect data from a total of 534 sample sites. Descriptive statistics, including mean, percentage, and standard deviation, were used for data analysis. The findings reveal that financial accounting practices vary across temples. Therefore, the development of accounting and financial reporting guidelines should be closely aligned with establishing an administrative structure within temples, setting operational procedures to ensure internal controls, conducting regular audits, and promoting transparent information disclosure. Currently, temple financial audits are primarily conducted internally by monks or temple personnel. One mechanism to enhance public oversight could be through public disclosure of temple accounting information such as posting announcements on notice boards within the temple or broadcasting via loudspeakers allowing broader public access to the financial information.

Promotion and Development of Palm Tree Products to Promote Tourism in Bor Tru Community, Ranod District, Songkhla Province

2025-05-14T15:15:53+07:00

This study is applied research employing a mixed-methods approach. The objectives are: (1) to examine community identity and analyze the economic feasibility of promoting tourism in the Not Sin Group; (2) to design products that support tourism promotion in the Not Sin Group; (3) to develop public relations media using marketing strategies to enhance tourism promotion in the Not Sin Group; and (4) to propose guidelines for upgrading and developing sugar palm products for community-based tourism management in Bo Tru Subdistrict, Ranot District, Songkhla Province. The sample consisted of five groups: (1) Not Sin Group (10 participants), (2) Government Agency Group (10 participants), (3) Business Entrepreneur Group (10 participants), (4) Bo Tru Community Village Group (10 participants), and (5) Tourist Group (100 participants). A purposive sampling method was employed. Research instruments included interviews and satisfaction questionnaires. The research steps are: 1) study community identity, 2) design products, 3) design public relations media, and 4) propose guidelines for upgrading and developing sugar palm products for community tourism management. The research findings indicate that the prominent community identity is embodied in the architectural features of Sihyang Temple, Phra Chedi Ngam Temple, Pradu Temple, and Pho (Khae) Temple. This unique architectural identity has been applied to product design in the following forms: 1) Palm-leaf hanging mobile from Pho (Khae) Temple 2) Peacock-inspired photo frame from Sihyang Temple 3) Palmyra palm fruit ice cream from Phra Chedi Ngam Temple 4) Palmyra palm jelly dessert from Pradu Temple. The promotional media developed for this purpose consist of motion graphics and posters, which provide information on travel routes and tourist attractions associated with the four temples. The proposed guidelines for enhancing and developing palmyra palm products to support community-based tourism management are as follows: 1) Establishing creative tourism objectives, particularly in the form of one-day trips 2) Promoting knowledge and understanding among relevant stakeholders 3) Integrating community-based and external activities 4) Ensuring the sustainability and continuity of activities.

Influencing Factors Affecting the Purchasing Intention and Behavior towards Upcycled Fashion Products of Thai Consumers

2025-06-10T15:19:05+07:00

The objective of this research was to study the causal factors that influence Thai consumers' purchase intention of upcycled fashion products. An online questionnaire was used to collect data from 410 Thai consumers through purposive sampling of individuals who knew about upcycled fashion products and lived in Thailand. To analyze the data, statistical techniques such as frequency, percentage, mean, standard deviation, and structural equation modeling were employed. The results of the study revealed that green awareness, attitudes, and subjective norms significantly influenced the intention to purchase upcycled fashion products at the .05 significance level. Purchase intention and promotion significantly influenced purchasing behavior at the .05 significance level, whereas perceived behavioral control had no effect on either purchase intention or purchasing behavior. To foster purchasing behavior, companies should first build purchase intention by promoting green awareness, cultivating positive consumer attitudes, and leveraging reference groups to encourage greater adoption of upcycled fashion products. Additionally, companies should implement promotional strategies such as warranties, advertising, public relations, and sales promotions to further motivate consumers’ purchasing decisions.

Motivating Factors Influencing the Needs for Self-Development of Northern Agriculture and Forestry College Personnel in the Lao People’s Democratic Republic

2025-04-04T16:19:07+07:00

This research study aims to examine the levels of motivational factors, the self-development needs of personnel at the Northern Agriculture and Forestry College, and the influencing of motivational factors on their self-development needs. A quantitative research methodology was employed, with a population comprising all 63 personnel affiliated with the Northern Agriculture and Forestry College. A questionnaire using a rating scale, and data were analyzed using percentage, mean, and standard deviation, and motivational factors were examined using multiple linear regression analysis. The findings revealed that the overall level of motivational factors for self-development was high (µ = 4.00), while the overall level of self-development needs was also high (µ = 4.00). Furthermore, five predictor variables were identified as having a significant influence on the self-development needs of personnel: achievement, wok itself, responsibilities, advancement, and salary and benefits. These factors collectively accounted for 52.80% of the variance in self-development needs among personnel at the Northern Agriculture and Forestry College in the Lao People's Democratic Republic.

Disclosure of Greenhouse Gas Reduction Information and Its Impact on the Firm Value of Thai Listed Companies

2025-05-30T17:31:44+07:00

This study examines the disclosure of greenhouse gas (GHG) reduction information and its impact on the firm value of Thai listed companies. This research focuses on promoting global environmental sustainability, particularly in economically developing regions. The researchers collected data from 113 on the Thai listed companies. The data were obtained specifically from companies that disclosed information on GHG emission reduction in the SETSMART database during the 2023 fiscal year. The data collection focused on disclosures related to GHG reduction, ESG score rankings, and corporate GHG reduction management plans, all of which may impact firm value, as measured by Tobin’s Q. The researchers employed multiple regression analysis. The study found that a high level of GHG disclosure positively influences ESG scores, which, in turn, enhances firm value. This research is beneficial for listed companies as it demonstrates that responsibility in reducing GHG emissions for environmental preservation can contribute to increased firm value. Additionally, the implementation of a GHG management plan helps support the disclosure of such information, contributing to the company's sustainability.

An Approach to Building Awareness of Koh Samui’s Local Food to Promote Gastronomy Tourism: A Case Study of Koh Samui

2025-07-08T10:40:31+07:00

The objectives of this research were to: 1) investigate the ingredients used in the local cuisine of Koh Samui, 2) analyze the components of local food tourism in Koh Samui, and 3) identify strategies for promoting food tourism in the Koh Samui area. The research was conducted using a mixed-methods approach, which included qualitative research through in-depth interviews with local residents who had lived in Koh Samui for at least 30 years. The data were analyzed using thematic analysis, and triangulation was employed to verify the validity of the data. The results revealed that Koh Samui’s local cuisine is diverse and reflects the island’s culture, lifestyle, and traditional wisdom. The primary ingredients used in these dishes are mainly sourced from the island’s natural resources, such as seafood and native vegetables. The unique flavors of the local cuisine highlight Koh Samui’s rich cultural heritage. Moreover, food tourism serves as a key strategy to stimulate the local economy and enhance “Soft Power” by adding value to the grassroots economy. This study suggests several approaches to raising awareness of local cuisine through creative marketing, the development of food tourism routes, and the integration of digital technology in promotional efforts. These strategies aim to position Koh Samui as a sustainable and competitive destination for food tourism on a global scale.

The Process of Developing an Elderly-Friendly City for Happy Living: A Case Study of Kelang Nakhon Municipality, Lampang Province

2025-06-10T17:25:18+07:00

This research aims to investigate development approaches for transforming Kelang Nakhon Municipality in Lampang Province, Thailand, into an age-friendly city where older adults can live happily throughout their lives, in alignment with the World Health Organization (WHO) guidelines. This study employed mixed-methods research design. Quantitative data were collected from 400 older adults through a questionnaire survey, while qualitative data were obtained from focus group discussions (FGDs) and in-depth interviews (IDIs) with 30 key stakeholders involved in elderly development. Findings reveal that the municipality possesses substantial potential for developing into an age-friendly city, particularly in the areas of equity and environmental accessibility. However, deficiencies remain in economic security and transportation. Three key development strategies are proposed: (1) enhancing the environment and housing to ensure suitability and safety for older adults; (2) fostering intergenerational relationships, promoting social value, and strengthening economic security for the elderly within the community; and (3) developing information services and healthcare capacity to support self-care and community-based assistance. Implementation of the city development plan will involve four main processes: (1) data-driven operations; (2) grassroots management; (3) multi-sectoral network collaboration; and (4) sustainable management.

Development of Culturally Inspired Textile Products to Promote Careers and Enhance the Income of the Elderly Group, in the Ban Nong Khruea Bun Plaid Weaving Community Enterprise, Phachi District, Phra Nakhon Si Ayutthaya Province

2025-06-10T16:27:50+07:00

This research aimed to 1) create and develop prototypes of cultural textile products as souvenirs and home decorations to enhance their commercial value, and 2) transfer product design technology and innovation to the elderly group in terms of forms, colors, patterns, materials, and production processes. A mixed-methods approach was employed, consisting of documentary research, data collection, interviews, focus group discussions, and questionnaires. The sample included 50 participants

comprising group leaders, entrepreneurs, local residents, and tourists of the Nong Khruea Bun village woven fabric community enterprise in Phachi District, Phra Nakhon Si Ayutthaya Province.

The results revealed that the identity of local textiles, namely pha khao ma (traditional Thai plaid cloth), includes checkered and flowing-water motif. Thirteen product prototypes were developed, including bags, cushion covers, hats, necklaces, and keychains. The overall satisfaction with the new products was at a high level (= 4.27, S.D.= 0.42). Moreover, the satisfaction with knowledge, technology, and innovation transfer among 20 participants was also high (= 4.32, S.D.= 0.59). These findings indicate that cultural textile product development integrated with technology and innovation transfer can promote commercial value and community economic development while empowering the elderly group with new skills.

Ethical Behavior and Performance of Village Committee, Rattaphum District, Songkhla Province

2025-06-10T15:33:39+07:00

This study aimed to investigate the relationship between ethical behavior and performance outcomes among village committee members in Rattaphum District, Songkhla Province. A quantitative research methodology was employed. The sample comprised 265 village committee members selected through stratified random sampling. A structured questionnaire was utilized as the primary data collection instrument. Descriptive statistical methods, including percentage, mean, and standard deviation, were employed together with Pearson’s correlation coefficient and simple linear regression analysis to examine the association and predictive power of the variables under investigation.

The findings revealed that the correlation coefficient between ethical behavior and performance outcomes was positively significant at the .05 level. Ethical behavior was found to have a statistically significant effect on performance outcomes at the .05 level. Specifically, ethical behavior was able to predict 42% of the variance in performance outcomes. These results suggest that an increase in ethical behavior among village committee members leads to improved performance outcomes. Therefore, the Department of Provincial Administration is encouraged to organize recognition programs to honor committee members who demonstrate strong ethical conduct as a means of fostering positive motivation and promoting sustained ethical behavior.

The Relationship between Organizational Characteristics, Tax Planning and Firm Performance of Listed Companies in the Stock Exchange of Thailand

2025-03-14T15:30:00+07:00

This study examines the relationship between organizational characteristics and tax planning, as well as the relationship between tax planning and the performance of listed companies on the Stock Exchange of Thailand. The population consists of listed firms across seven industrial sectors, excluding financial businesses, trusts, funds, companies under rehabilitation, and those listed on the MAI. A sample of 270 firms was selected, and secondary data were obtained from annual reports for the year 2021.

Descriptive analysis reveals that the average ETR is 15.10, TAX/ASSET is 0.27, and TAX/CFO is 0.01. Multiple regression results indicate that the resource, agriculture and food, and industrial product sectors exhibit a negative relationship with the ETR, while the resources and services sectors show a negative relationship with TAX/CFO. Firm size is negatively associated with TAX/ASSET. Moreover, ETR demonstrates a negative relationship with firm performance, whereas TAX/ASSET shows a positive relationship. The findings suggest that effective tax planning can enhance corporate performance. Regulatory authorities can apply these results to design targeted tax incentives for specific industries, while firms can use them to develop tax planning strategies aligned with their organizational goals.

Creating a Learning Ecosystem through the Development of the Pak Phun Local Fisheries Manual in Nakhon Si Thammarat Province

2025-06-10T08:24:26+07:00

This research article aims to create a learning ecosystem through the development of the Pak Phun Local Fisheries Manual using a qualitative research methodology. The process involved document research, observations, interviews with local fisheries leaders and community sages, focus group discussions, and brainstorming workshops. The designated learning areas included the Pak Phun local fishing community, Pak Phun Canal, mangrove resource areas (Amazon Tunnel), the Pak Phun estuary, the Pak Phun Local Fisheries Resource Conservation Group office, and the Fisherman’s Happiness Market. The study found that knowledge management through the creation of the Pak Phun Local Fisheries Learning Manual is a key process for building a learning ecosystem and serves as an essential tool for establishing a communal space. This space allows Pak Phun's local fishers to share their knowledge and experiences. The manual highlights key issues such as the local marine resources of Pak Phun, the history of the Pak Phun local fishing community, its unique identity, community organizations, and conservation activities. Additionally, the manual development process has fostered the emergence of Pak Phun local fisheries learning managers. These individuals, totaling 30 leaders and members of the conservation group, were selected by group members to propose strategies to support community organizations. Their goal is to sustain continuous conservation activities, strengthen the community's identity, and enhance the management of marine resources.

Community Participation in Sustainable Natural Resource Management: A Case Study of Mae Usu Sub-district, Tha Song Yang District, Tak Province

2025-06-10T15:58:06+07:00

The purposes of the research were to 1) investigate and analyze the problems of natural resources management of the community in Mae Usu sub-district, 2) investigate the patterns and factors affecting the community participating in natural resources management, and 3) explore the approaches and patterns of natural resources management appropriately for sustainable development in the community. This research seemed to be qualitative research. Data collection used in the research consisted of secondary source and field data. The informants contained 60 people, and the researcher focused on the methodological triangulation for collecting data. For analyzing data, descriptive writing was used in the research. The findings of the research indicated that: 1) the main problems in natural resource management of Mae Usu sub-district comprised forest encroachment for agriculture, illegal logging, ineffective water resources management, inappropriate land uses affecting, degradation of resources. Moreover, government policies such as reserved forest demarcation and development projects may lead to rights restrictions of the villagers for resource utilization. However, 2) the community played important roles in resources management that gathered together to conserve the forests and develop water resources, to use local wisdom and cooperate with public sector and non-governmental organization. The factors affecting participation consisted of the economic status of the community, support from external agencies, and government policies. 3) The appropriate approaches to sustainable natural resources management should emphasize community participation, land management in a balanced way, natural resource conservation and economic development that should be eco-friendly based on the community-based management or collaboration with the government, community and private sector.

The Naming Strategies of Malay Food in Chabangtiko Subdistrict, Muang District, Pattani Province

2025-06-10T16:31:59+07:00

This research aims to study the naming strategies of Pattani Malay main dishes and analyzes the metaphors that appear in their names. Data were collected through semi-structured interviews with a purposive sample of four participants from Chabang Tiko Sub-district, Muang District, Pattani Province, whose mother tongue is Pattani Malay. The analysis of naming strategies was conducted within the framework of cognitive semantics theory. The results of the study revealed two types of naming strategies for Malay main dishes: 1) direct naming, based on ingredients, cooking methods, types of food, sources of food, and specific names of dishes; and 2) comparative naming using metaphors, including metaphors of living things, actions, characteristics, and places. The analysis of Pattani Malay main dish names reflected the community’s ways of thinking, lifestyles, and environments, as well as the choice of words that were easy to understand and not complicated.