WMS Journal of Management https://tci-thaijo.org/index.php/wms <p>วารสารการจัดการ มหาวิทยาลัยวลัยลักษณ์มีวัตถุประสงค์เพื่อเผยแพร่ผลงานวิชาการด้านการจัดการ บริหารธุรกิจ การบัญชี การท่องเที่ยว เศรษฐศาสตร์และสาขาอื่นๆ ที่เกี่ยวข้อง โดยรับพิจารณาบทความวิจัย บทความวิชาการ และบทวิจารณ์หนังสือ ทั้งภาษาไทยและภาษาอังกฤษที่สร้างองค์ความรู้ใหม่และมีคุณค่าทางวิชาการ สามารถใช้ประโยชน์ทั้งในเชิงทฤษฏีและเชิงปฏิบัติได้อย่างกว้างขวาง</p> <p><strong>นโยบายการจัดพิมพ์และเผยแพร่</strong></p> <p>เผยแพร่ในรูปแบบวารสารอีเล็กทรอนิกส์ (E-Journal) ปีละ 3 ฉบับ คือ ฉบับที่ 1 เดือนมกราคม-เมษายน ฉบับที่ 2 เดือนพฤษภาคม-สิงหาคม และฉบับที่ 3 เดือน กันยายน -ธันวาคม เริ่มฉบับแรก เดือนพฤษภาคม-สิงหาคม 2555 ในแต่ละฉบับประกอบด้วยบทความวิจัย 6-10 เรื่อง และบทความวิชาการหรือบทวิจารณ์หนังสือ 1 เรื่อง ทางด้านการจัดการ บริหารธุรกิจ การบัญชี การท่องเที่ยว เศรษฐศาสตร์และสาขาอื่นๆ ที่เกี่ยวข้อง&nbsp;</p> <h3>"วารสารการจัดการ (WMS Journal of Management) มีนโยบายจัดเก็บค่าธรรมเนียมดำเนินการ สำหรับบุคคลภายนอกที่ส่งบทความ จำนวน 3,000 บาท/บทความ ตั้งแต่วันที่ 1 มกราคม 2561 เป็นต้นไป"</h3> en-US wmsjournal@hotmail.com (ผศ.ดร. ชูลีรัตน์ คงเรือง) nhussen@wu.ac.th (อ. ฮุชเซ็น นิยมเดชา) Sat, 26 May 2018 13:08:11 +0700 OJS 3.1.0.1 http://blogs.law.harvard.edu/tech/rss 60 Editorial Board https://tci-thaijo.org/index.php/wms/article/view/125701 กองบรรณาธิการ วารสารการจัดการ ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125701 Sat, 26 May 2018 17:06:51 +0700 Editorial https://tci-thaijo.org/index.php/wms/article/view/125703 Asst.Prof.Dr.Chuleerat Kongruang ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125703 Sat, 26 May 2018 17:14:26 +0700 Contents https://tci-thaijo.org/index.php/wms/article/view/125704 กองบรรณาธิการ วารสารการจัดการ ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125704 Sat, 26 May 2018 17:23:20 +0700 Role of Accounting Firm in Management Accounting for SMEs in Lower Northern Region https://tci-thaijo.org/index.php/wms/article/view/125720 <p>Small and Medium-sized Enterprises (SMEs) play an important role in the economic status of Thailand. Good accounting information is essential to the success of SMEs. Ideally, SMEs should prepare and analyze their own accounting information. However, the majority of SMEs outsources accounting firms to prepare financial statements and taxation. Hence, the SMEs themselves have limited accounting information for making decision in order to improve the management of their businesses. The objective of this work is to study the possibility of accounting firms to act as accounting consultants for SMEs, rather than relying primarily on outside firms. A descriptive study was performed in 50 accounting firms in the lower northern. Structured questionnaires and in-depth qualitative interviews with accounting firm owners show that most accounting firms are ready to act as consultants to ensure preparation financial statement and contribution the existing knowledge of management accounting practices in SMEs. Therefore, accounting firms can serve as financial and management accounting instead of preparation financial statement that serve as financial accounting only. However, accounting firms that ready to act as consultants in order to emphasis on management accounting, employees of accounting firms need to develop knowledge and skills. To act as consultants and provide effective support to SMEs to improve their business performance, accounting firms can also provide value added services not merely delivering financial statement.</p> Kanogporn Suranatthakul ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125720 Sun, 27 May 2018 00:09:37 +0700 Prediction model of potential delisted companies in the Stock Exchange of Thailand https://tci-thaijo.org/index.php/wms/article/view/125723 <p>The purpose of this research paper is to evaluate and optimize the statistical model used to predict “Potential Delisted Companies” in the Stock Exchange of Thailand, focusing on multivariate analytical approaches, Logistic Regression Analysis. The population contains 430 companies. The Dependent Variables are the “actual” Potential Delisted Companies received in early of 2016. Each company is classified into one of the two mutually exclusive groups: “Potential Delisted” (14 companies) “Non-Potential Delisted” (416 companies). The Independent Variables include 19 financial ratios, captured in 2015 (the year prior to Potential Delisted Level classifications).&nbsp;&nbsp;&nbsp;</p> <p>The prediction model based on Logistic Regression Analysis yields 3 independent variables: Total Liabilities to Total Assets Ratio (TLTA), Current Assets to Total Assets Ratio (CATA) and Earning before Interest and Tax to Total Assets Ratio (EBTA). The model is correctly classified the potential delisted and non-potential delisted cases 1 year in advance up to 99.53%, also correctly classified 98.60% in the next 2 years and follow by 97.21% in the next 3 years.</p> Attapong Peeracheir ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125723 Sun, 27 May 2018 00:33:51 +0700 Factors affecting Technology transfer performance in the Petrochemical Industry in Thailand: A Case study https://tci-thaijo.org/index.php/wms/article/view/125725 <p>The Petrochemical Industry in Thailand relies on the importance of technology transfer from the more advanced companies in order to develop its production process and competitive ability. However, technology transfer from one country to another country or from one company to another relies on several factors regarding technology sender and recipient. These factors clearly affect the effectiveness of technology transfer. Therefore, this research study aims to investigate the factors influencing the performance of technology transfer in the petrochemical industry in Thailand. This study is a quantitative study using questionnaires as a tool to collect data. Data is analyzed through the Exploratory Factor Analysis (EFA) technique and the Structure Equation Model (SEM). The research findings shows that the crucial factors influencing the performance of technology transfer are: 1) absorptive capacity, 2) partner characteristics, 3) the complexity of technology, and 4) inter-organizational relationships. These factors are grouped into two groups, namely human-oriented factors and technology-oriented factors. This research contributes to a better understanding of technology transfer in the pharmaceutical industry context. These findings can be used as the basis for technology transfer process development in Thailand.</p> Anyanitha Distanont, Orapan Khongmalai, Pranee Kritpipat ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125725 Sun, 27 May 2018 01:12:05 +0700 Media Perception of Customers in Corporate Social Responsibility of Department Store in Buffalo Racing Festival Project Chonburi Province https://tci-thaijo.org/index.php/wms/article/view/125726 <p>This study had 3 objectives; 1). To study the degree of media perception on corporate&nbsp; social responsibility of department store 2).To study the relationship between media perception on corporate social responsibility and customer satisfaction 3). To study the mediating role of customer satisfaction between media perception on corporate social responsibility and behavioral intention. This study collected the data from 200 participants at a buffalo racing festival in Chonburi province. Purposive sampling was employed. Exploratory and confirmatory factor analysis were tested. Structural equation modeling was employed to test the hypotheses.&nbsp;</p> <p>It was found that most of respondents were female and 31–40 years old. They hold a Bachelor degree and earn 20,001-30,000 baht per month. The degree of media perception on corporate social responsibility of cultural project in Thailand and customer satisfaction was at a high level. In addition, the degree of behavioral intention was at a very high level. Moreover, it was found that media perception on corporate social responsibility have a positive relationship with customer satisfaction. In addition, Point of event media has an indirect effect with behavioral intention through customer satisfaction.</p> Jirapa Phungbangkruay, Angkana Ankananujaree ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125726 Sun, 27 May 2018 01:27:42 +0700 Development of Information System for Enhancing the Competency in the Competitiveness of Small and Medium Enterprises in Northern Region of Thailand https://tci-thaijo.org/index.php/wms/article/view/125727 <p>The purpose of this research aims to develop the information system in order to give the advice, suggestion or training to enhance the productivity of “The loan for productivity development project”. The assessment of the potential of the entrepreneurs will enhance the competency in the competitiveness of Small and Medium Enterprises in the northern region of Thailand according to the concept of SHINDAN. The system is developed by the database management system of Microsoft SQL server as well as ASP.NET server script and then tries on the trail usage. The data were collected from 350 entrepreneurs in the northern region of Thailand by the information system by the expert in coaching evaluation. The information was then used as the primary consultative to the improvement in each issue and transfers the knowledge to the entrepreneurs to be able to use the system on their own. The result shows that the satisfaction of the entrepreneurs towards the information system in overall at the highest level (x̅ = 4.89, S.D. = 0.85). In terms of each aspect, the highest satisfaction level is on the utilization aspect (x̅ = 4.65, S.D. = 0.73), the efficiency system aspect (x̅ = 4.92, S.D. = 0.32), and the possibility aspect (x̅ = 4.83, S.D. =</p> <p>1.52). To enhance the competitiveness in the business, it is necessary to focus on: 1. There should be public relations about the system and prepare the information in order to assess and able to solve the problem in time. 2. Provide the training in solving the problems of the entrepreneurs from the report and use the result of the information to apply by providing effective technical assistance from both government and private agencies. 3. The entrepreneur should learn to apply to use the innovation and technologies to maximize the efficiency of the available limited resources.</p> Ratthanan Pongwiritthon ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125727 Sun, 27 May 2018 01:46:27 +0700 The Factors Effecting Job Performance of University Lecturers: The Mediating effect of Organizational Citizenship Behavior https://tci-thaijo.org/index.php/wms/article/view/125728 <p>The purpose of this research were to study the influence of perceived of organizational support teacher empowerment and teaching passion on job performance mediating by organizational citizenship behavior. The sample group were 200 full-time governmental university lecturers. The questionnaire was designed to be a research instrument. The research data were collected and analyzed by a Statistical Software for the Social Sciences. Data analysis was conducted by using descriptive statistics and Inferential Statistics. The multiple regression and the Pearson’s Correlation Coefficient were used for hypotheses testing. The mediator variable was analyzed between variables and job performance by using 4 steps of Baron and Kenny.</p> <p>&nbsp;The result found that teacher empowerment and teaching passion have significantly positive influenced toward organizational citizenship behavior at statistically significant of 0.1. The organizational citizenship behavior have significantly positive influenced toward job performance at statistically significant of 0.1. The organizational citizenship behavior variable is the partial mediation of perceived of organization support and job performance, teacher empowerment and teaching passion at statistically significant of 0.1.</p> Supitcha Cheevapruk, Viroj Jadesadalug ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125728 Sun, 27 May 2018 02:04:15 +0700 Valuation of Khlong Thadee Watershed Management for Water Utilization in Urban Area of Nakhon Si Thammarat https://tci-thaijo.org/index.php/wms/article/view/125738 <p>The increase in population, change in agricultural pattern and water consumption in urban area of Nakhon Si Thammarat have resulted in the negative impacts to Khlong Thadee Watershed’s resources. The objectives of this study were to analyze watershed management attributes and to evaluate the willingness to pay of household for improvement of better water resources. The data were collected by proportional stratified random sampling from 304 household water user samples in the city of Nakhon Si Thammarat. The analysis was done using choice modeling method. The results showed that the significant attributes that influenced the willingness to pay of household were changing pattern of farming, educating and raising awareness. Households were willing to pay more for improvement of those watershed management attributes. Especially, integrated farming system and organic farming were the most important attributes that household was willing to pay more for the improvement of better water resources at 141.73 Baht per month. Hence, government should consider a policy on payment for ecosystems service appropriately.</p> Bharot Kasiwuth, Suwanna Praneetvatakul, Kobkiat Pongput ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125738 Sun, 27 May 2018 12:02:05 +0700 Learning Orientation, Competitiveness and Business Performance of Thai Industry https://tci-thaijo.org/index.php/wms/article/view/125741 <p>This article aims to study literature and related research; and, propose a conceptual framework of relationship among learning orientations, competitiveness, and business performance of industry in Thailand. Based on literature review, some interesting issues are as follows: (1) Learning orientation has a direct effect&nbsp; on competitiveness. (2) Competitiveness has a direct effect on business performance. (3) Learning orientation has an indirect effect on competitiveness through business performance. This conceptual framework would be helpful for organization to implement an internal strategic planning for competitiveness and high business performance.</p> Chayanun Khaoplod, Tipparat Laohavichien ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125741 Sun, 27 May 2018 12:34:02 +0700 Retail Patronage Modeling: A Systematic Literature Review Approach https://tci-thaijo.org/index.php/wms/article/view/125742 <p>Marketers always search for growing in store patronage. It is important for retailers to gain better understanding of their consumers. Precise improving store attributes can affect store patronage. Modeling retail patronage will gain insight into this improvement. The aims of this review consist of: (1) to review store attributes and situational factors that impact on store patronage and (2) to review a predictive model to determine store patronage across retail formats. To establish this systematic review, the research aims and research questions are formulated; and then the mapping of the field of the study is defined. Next, the methodology shows how to select and evaluate the papers followed by the analysis and synthesis the data, and the classification of evidence is shown. The findings show different dimensions of store patronage. Consumer demographics, store attributes and different situational influences are described. Finally, modeling approaches with their criticism are presented.</p> Sutthipong Meeyai ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125742 Sun, 27 May 2018 12:47:03 +0700 Curriculum Integration through Practical Training in Hotels: A Case Study Internships at Singapore Hotels in Hospitality Management Students of the Faculty of Hospitality and Tourism, Prince of Songkla University, Phuket Campus https://tci-thaijo.org/index.php/wms/article/view/125744 <p>The practical training in the service industry business both domestically and internationally is of importance to support students’ basic knowledge, positive attitude and working skills. Therefore, this study sets its objectives to present internship operations and management in Singapore with feedbacks and suggestions from immediate supervisors, students and lecturers. Moreover, best practices and key success factors to develop hotel internship in Thailand in order to increase the student’s competencies and capabilities for 21<sup>st</sup> century skills.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The accumulated results reveal that Faculty of Hospitality and Tourism students have the potential to perform the position tasks in the Singaporean including the ability to use both theoretical knowledge and practical skills learned in the classroom. Moreover, students can continue to enhance their English skills in the performance of their duties. However, the faculty should prepare additional creative thinking courses, accompanied with supplementary practical life skill courses. Examples: grooming, character development, confidence building, brainstorming interactive skills, decision making, and interpersonal skills in communication with colleagues and customers. In conclusion this paper will suggest that educational institutes and stakeholders in Thailand should emphasize student’s preparation focusing on key skills prior to applying to an internship site and graduation in order to access their studied profession of hotel services industry for both domestic and international effectively.</p> Chainun Chaiyasain ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125744 Sun, 27 May 2018 12:57:08 +0700 Certificates https://tci-thaijo.org/index.php/wms/article/view/125718 Prof.Dr. Tawadchai Suppadit ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125718 Sat, 26 May 2018 23:34:29 +0700 Author Guidelines https://tci-thaijo.org/index.php/wms/article/view/125719 กองบรรณาธิการ วารสารการจัดการ ##submission.copyrightStatement## https://tci-thaijo.org/index.php/wms/article/view/125719 Sat, 26 May 2018 23:41:56 +0700