Thongpracha, K., and W. Vetchagool. “A Review of Strategic Management Accounting Techniques in Thailand”. KKU Research Journal (Graduate Studies) Humanities and Social Sciences, vol. 10, no. 2, Apr. 2023, pp. 15-32, https://so04.tci-thaijo.org/index.php/gskkuhs/article/view/253672.