https://so04.tci-thaijo.org/index.php/journalmbsmut <p>วารสารบริหารธุรกิจเทคโนโลยีมหานคร เป็นวารสารวิจัยและวิชาการของคณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานคร มีกำหนดออกปีละ 2 ฉบับ คือ ฉบับที่ 1 (มกราคม – มิถุนายน) และ ฉบับที่&nbsp; 2 (กรกฎาคม – ธันวาคม) ซึ่งมีการจัดทำเล่มวารสารอย่างต่อเนื่องตั้งแต่ปี 2546 (ISSN 0859-9750 ฉบับตีพิมพ์) และ เผยแพร่ทางออนไลน์เมื่อปี 2554 ( ISSN 2697-4347 Online) โดยประสงค์เปิดรับบทความที่มีเนื้อหาทางด้านบริหารธุรกิจ ได้แก่ การจัดการ การตลาด การจัดการอุตสาหกรรม การเงินการธนาคาร การบัญชี คอมพิวเตอร์ธุรกิจ การจัดการโลจิสติกส์ และนิเทศศาสตร์สารสนเทศ โดยเขียนเป็นภาษาไทยหรือภาษาอังกฤษ และต้องเป็นบทความที่มีคุณภาพที่สามารถใช้ประโยชน์ทั้งในเชิงทฤษฎี หลักการหรือแนวความคิดได้ โดยนักวิชาการ นักวิจัย นิสิต นักศึกษา หรือผู้สนใจสามารถนำไปเพิ่มพูนความรู้เพื่อให้ทันต่อการเปลี่ยนแปลง หรือนำไปพัฒนาต่อยอดเป็นองค์ความรู้ใหม่ๆ ได้ และ/หรือเชิงการนำไปปฏิบัติ (ผู้ประกอบธุรกิจสามารถนำไปประยุกต์ใช้ในการบริหารธุรกิจได้) &nbsp;โดยมีวัตถุประสงค์ ดังนี้</p> <ol> <li class="show">1. เพื่อเป็นสื่อกลางในการเผยแพร่ผลงานทางวิชาการด้านบริหารธุรกิจของนักวิชาการ นักวิจัย และบุคคลผู้ที่มีประสบการณ์รวมถึงความเชี่ยวชาญทางด้านบริหารธุรกิจ จากทั้งภายในและภายนอกมหาวิทยาลัยเทคโนโลยีมหานคร</li> <li class="show">2. เพื่อเป็นแหล่งข้อมูลสำหรับบุคคลทั่วไปและผู้ที่สนใจองค์ความรู้ทางด้านบริหารธุรกิจ</li> <li class="show">3. เพื่อแสดงศักยภาพทางวิชาการของคณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานคร</li> </ol> คณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานคร en-US MUT Journal of Business Administration 0859-9750 <p>ข้อความ ข้อคิดเห็น ข้อมูล เนื้อหา รูปภาพ แผนภูมิ แผนผัง เป็นต้น ที่ปรากฏและแสดงในบทความต่างๆ ในวารสารบริหารธุรกิจเทคโนโลยีมหานคร ถือเป็นความรับผิดชอบโดยตรงของผู้เขียนบทความนั้นๆ มิใช่เป็นความรับผิดชอบใดๆ ของวารสารบริหารธุรกิจเทคโนโลยีมหานคร และมหาวิทยาลัยเทคโนโลยีมหานคร</p>บทความที่ตีพิมพ์ในวารสารบริหารธุรกิจเทคโนโลยีมหานคร ถือเป็นลิขสิทธิ์เฉพาะของคณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานคร หากบุคคลหรือหน่วยงานใดต้องการนำทั้งหมดหรือส่วนใดส่วนหนึ่งไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับการอนุญาตเป็นลายลักษณ์อักษรจากคณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานครก่อนเท่านั้น https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/267297 <p><strong>This study aims to examine the relationship between the gender of the board of directors, corporate governance, and social responsibility operations including </strong>the moderating effect of corporate governance on the relationship between the gender of the board of directors and social responsibility operations of listed companies in the stock exchange of Thailand. <strong>Data are collected from the annual reports and 56-1 forms of 483 companies in the year B.E. 2557 to B.E.2561, resulting in a total of 2,308 datasets. </strong></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The results indicate that out of the listed companies, 30.34% of them have at least three female members on their board of directors. Additionally, 71.20% of these companies achieve rankings in the excellent, very good, and good levels of corporate governance. On average, these companies obtain a corporate social responsibility score of 0.56 out of a possible 1. Based on the results of the multiple regression analysis, it is found that 1) listed companies with a higher proportion of female representation on their board of directors have better corporate social responsibility performance. 2) There is no effect of corporate governance on the relationship between the gender of boards of directors and social responsibility operations. 3) There is a positive effect of corporate governance on corporate social responsibility performance.</strong></p> Phatteera Phengphit Naruanard Sarapaivanich Duraya Sukthomya Copyright (c) 2023 คณะบริหารธุรกิจ มหาวิทยาลัยเทคโนโลยีมหานคร https://creativecommons.org/licenses/by-nc-nd/4.0 2024-01-11 2024-01-11 20 2 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269540 <p>The purpose of this research article is to investigate the factors influencing the intention to use the intercity bus card system (Bor Kor Sor Card) by passengers traveling on intercity bus routes in Thailand. This study utilized a survey conducted with service users of intercity bus routes in four main areas: Bangkok Bus Terminal, Northern Bus Terminal, Eastern Northeastern Bus Terminal, and Southern Bus Terminal, with a total of 616 responses. The survey questionnaire was developed based on a research framework within the context of technology acceptance and innovation diffusion theory. A literature review related to the use of smart card systems in both the direct and indirect transport sectors was conducted to gain a better understanding of passenger behavior in the current era.</p> <p>Statistical analysis through multiple stepwise regression revealed that the technology of booking and paying for bus fares through mobile application platforms, in the form of the BKS Card, significantly influenced social factors, environmental factors that support technology usage, and perceived financial risk factors. These factors, in contrast, did not significantly impact the intention to use technology. However, factors related to attitudes toward technology experimentation, observed outcomes, perceived benefits, and perceived ease of use had a considerable influence on passengers' intention to accept and promote the dissemination of this technology system.</p> <p>&nbsp;</p> Suvaporn Phasuk Chayawee Angsusingha Davids Makararpong Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 1 21 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269543 <p>This research aimed to 1) investigate the influence of innovative leadership on the competitive capabilities of startup businesses, and 2) develop guidelines for enhancing the impact of innovative leadership on the competitive abilities of startup businesses in Nonthaburi Province. The research population was divided into two groups. The first group consisted of 250 startup business owners in Nonthaburi Province, while the second group comprised three groups of experts, 15 individuals in total. The research employed two research instruments: questionnaires and interviews, using an assessment questionnaire. Data analysis employed statistical techniques, including structural equation modelling, percentages, standard deviations, and content analysis.</p> <p>The research findings revealed that 1) the analysis of the linear structural equation model on the influence of innovative leadership on the competitive capabilities of startup businesses in Nonthaburi Province indicated a good fit with the data, as evidenced by (1) the Chi-square Probability Level (CMIN-p) of 69.249, (2) the Relative Chi-square (CMIN/df) of 1.332, (3) the Goodness of Fit Index (GFI) of .969, and (4) the Root Mean Square Error of Approximation (RMSEA) of .036. It was found that factors contributing to innovative leadership, including variables related to vision creation, change promotion, vision dissemination, and exemplary leadership, played a significant role. Direct causal factors influencing competitiveness included variables related to innovation, marketing, and quality, with cumulative effects in the same direction. 2) This study has developed four pathways for enhancing the impact of innovative leadership on the competitive abilities of startup businesses in Nonthaburi Province as follows: Pathway 1: Factors related to innovative leadership, Pathway 2: Factors related to the organizational innovation environment, Pathway 3: Factors related to teamwork and participation, and Pathway 4: Factors related to ethical considerations.</p> Piangduan Kerdumpang Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 22 42 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269544 <p>This study aimed to examine the impact of audit professional skepticism on the success of Certified Public Accountants (CPAs) in Thailand through the mediating effects of audit efficiency and computer-assisted audit tools and techniques (CAATs), and the moderating effect of audit professional skepticism on audit efficiency. A total of 610 CPAs were chosen as the sample, and the data were collected. The results of the path coefficients and hypothesis testing showed that audit professional skepticism played a positive significant role in determining and driving audit efficiency. Audit efficiency also positively affected audit success; thus, audit professional skepticism indirectly impacted audit success. Additionally, audit efficiency was a mediator of audit professional skepticism<strong>–</strong>success relationships in this study. However, computer-assisted audit tools and techniques were moderators, and the coefficient of interaction between audit professional skepticism and computer-assisted audit tools and techniques had a positive significant effect on audit efficiency.</p> Kanthana Ditkaew Thared Santatiwongchai Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 43 66 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269545 <p>The aims of this research were to: (1) study the elements of business model innovation and digital capability in order to improve business opportunities for elderly informal workers in Ang Thong province, (2) analyze the effects of business model innovation and digital capability on the expansion of business opportunities of elderly informal workers in Ang Thong province, and (3) evaluate the model’s congruence with the empirical data. This research implemented a quantitative research methodology using the questionnaire as a research instrument and collecting data from elderly informal workers, who participated in the community enterprise groups in Ang Thong province. A total of 360 samples were incorporated in the research. The data collection was conducted using a purposive sampling technique. The acquired data were subsequently analyzed using statistical structural models to examine the findings.</p> <p>The findings of the study indicated that the model aligned with the observed data, as revealed by the statistical values of CMIN/df = 4.16, CFI = 0.96, NFI = 0.95, RFI = 0.93, TLI = 0.95, and RMSEA = 0.09. The digital capability had a significant impact on the business model innovation and competitiveness. The key components of business model innovation and digital capability were the ability to identify new opportunities digitally and the development of strong relationships with business partners, respectively. To create a business model appropriate for elderly informal workers in Ang Thong province, it is necessary to focus on fostering positive relationships with business partners, developing new methods for generating business income, and fostering positive relationships with client, etc.</p> <p>Therefore, elderly informal workers who participate in community enterprise groups in Ang Thong province should pay close attention to the digital capability development because it is a factor that contributes to the essentials of business model innovation and can lead to improved competitiveness. This will enhance the business opportunities for the informal working group in Ang Thong province, leading to stability and sustainability in operation.</p> Sudarat Kliangsa-Art Chanchai Meathawiroon Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 67 87 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269546 <p>This research has been approved for the human ethics<strong>. </strong>The aims of the research were 1) to study the level of acceptance in artificial intelligence of Thai National Airlines, 2) to study marketing performance of Thai National Airlines, and 3) to study a causal relationship model of artificial intelligence acceptance of Thai National Airlines. This quantitative research collected the data from 310 Thai National Airlines’ passengers. The questionnaire as a research instrument was tested with its validity of 0.67 and confidence level of 0.937. It was found that overall the respondents accepted the artificial intelligence at a high level (M = 3.97). The developed causal relationship model of artificial intelligence acceptance towards marketing performance of Thai National Airlines was congruent with the empirical data<strong>. </strong>The causal relationship model showed that the artificial intelligence acceptance had a direct effect on the marketing and the interaction between genders and occupations which influenced the marketing performance at a statistically significant level of 0.05. The airlines should accelerate the policy of using artificial intelligence (AI) in order to provide immediate service for the rapid growth of the passengers’ demands after Covid-19 becomes endemic and to increase the international competitiveness of Thai National Airlines.<strong>&nbsp;&nbsp;&nbsp; </strong></p> Natesiri Ruangariyapuk Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 88 111 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269547 <p>The main objectives of this study were to explore the levels of sustainability disclosure and to examine the relationships between the levels of sustainability disclosure and tax planning of listed companies in the SET Thailand Sustainability (THIS) Investment Index, named SETTHSI index or SETESG index. The sample comprised 116 observations from listed companies in the index during 2020 - 2021. Sustainability disclosure data were measured using a questionnaire adapted from the Sustainability Reporting Guidelines of the Stock Exchange of Thailand and the Global Report Initiative. Also, tax planning data were measured by three measures: current effective tax rates, the ratio of tax expenses and total assets, and the ratio of tax expenses to cash flow from operating activities.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; This study revealed that most listed companies in the Thailand Sustainability Investment Index had high levels of sustainability information disclosure and tended to increase sustainability information disclosure. The Resource Industry had the highest disclosure level at 0.693, but Technology Industry had the lowest sustainability disclosure level at 0.556. In addition, the governance dimension and the environment dimension were the highest and lowest disclosure levels at 0.660 and 0.596, respectively. Moreover, the results of this study provided empirical evidence that either sustainability disclosures as a whole or environmental, social, and governance dimensions were negatively correlated with tax planning. They pointed out that companies listed in Thailand Sustainability Investment Index that disclose high levels of environmental, social, and corporate governance information as a whole or by high dimensions tend to have low tax planning, demonstrating awareness of tax responsibility.</p> <p>&nbsp;</p> Suchada Jiamsagul Siriyaporn Raso Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 112 134 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269548 <p>The objective of this study is to analyze the predictive influence of green marketing on consumers' trust and intention to purchase green products.. The data were collected from 217 consumers in Thailand. The data were analyzed using multi-regression analysis. The research results revealed that green marketing strategy including product, price, place and promotion influenced consumers’ trust and purchase significantly at .05. Green products influenced consumers’ trust and purchase intention at 41% and 42%, respectively. Thus, the reliability and the awareness of the value of natural environment influenced trust and purchase intention of green products significantly with the reliability of more than 20%. Besides, the results confirmed that the reliability of green products was the main factor in buying green products in daily life. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> Veerasak Jinarat Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 135 152 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269549 <p><strong>This study aims to examine the relationship between the gender of the board of directors, corporate governance, and social responsibility operations including </strong>the moderating effect of corporate governance on the relationship between the gender of the board of directors and social responsibility operations of listed companies in the stock exchange of Thailand. The <strong>data were collected from the annual reports and 56-1 forms of 483 companies in the year B.E. 2557 to B.E. 2561, resulting in a total of 2,308 observations. </strong></p> <p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The results indicated that </strong>30.34% of the listed companies <strong>had at least three female members on their board of directors. Additionally, 71.20% of these companies achieved rankings in the excellent, very good, and good levels of corporate governance. On average, these companies obtained a corporate social responsibility disclosure score of 0.56 out of a maximum score of 1. Based on the results of the multiple regression analysis, it was found that 1) listed companies with a higher proportion of female representation on their board of directors had higher </strong>level of corporate social responsibility disclosure<strong>, 2) there was a positive effect of corporate governance on </strong>the level of corporate social responsibility disclosure<strong>, and 3) there was no effect of corporate governance on the relationship between the gender of boards of directors and </strong>level of corporate social responsibility disclosure<strong>. &nbsp;&nbsp;</strong></p> <p><strong>Therefore, if companies wish to support improved disclosure of social responsibility, which positively impacts the corporate image, they may consider increasing the proportion of female board members and promoting better corporate governance. Additionally, if regulatory authorities aim to enhance the disclosure of social responsibility by listed companies in the </strong>stock exchange of Thailand<strong>, they may address the issue of board composition by considering demographic factors, including gender diversity.</strong></p> Phatteera Phengphit Naruanard Sarapaivanich Duraya Sukthomya Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 153 173 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269555 <p class="UnnumberedHeading" style="text-indent: .5in;"><strong><span style="font-size: 14.0pt; font-family: 'Browallia New',sans-serif; font-weight: normal;">The purpose of this quantitative research was to study the causal factors of using domestic herbal platform services<span lang="TH">. </span>A questionnaire was used as a tool to collect data from a sample of 400 people who had used herbal platform services in Thailand<span lang="TH">. </span>The data were analyzed using Confirmatory Factor Analysis <span lang="TH">(</span>CFA<span lang="TH">)</span>, and the Structural Equation Modeling <span lang="TH">(</span>SEM<span lang="TH">) </span>was analyzed<span lang="TH">. </span>The results showed that the online marketing mix had no direct influence on the trust of users of herbal platform services in Thailand<span lang="TH">. </span>Trust directly influenced decision making in selecting herbal platform services in Thailand <span lang="TH">(</span></span></strong><strong><span style="font-size: 14.0pt; font-family: 'Calibri',sans-serif; font-weight: normal;">β</span></strong><strong><span lang="TH" style="font-size: 14.0pt; font-family: 'Browallia New',sans-serif; font-weight: normal;"> = </span></strong><strong><span style="font-size: 14.0pt; font-family: 'Browallia New',sans-serif; font-weight: normal;">0<span lang="TH">.</span>865, p&lt;0<span lang="TH">.</span>01<span lang="TH">). </span>In addition, the online marketing mix had an indirect influence on decision making in selecting herbal platform services in Thailand with trust as a carrier <span lang="TH">(</span></span></strong><strong><span style="font-size: 14.0pt; font-family: 'Calibri',sans-serif; font-weight: normal;">β</span></strong><strong><span lang="TH" style="font-size: 14.0pt; font-family: 'Browallia New',sans-serif; font-weight: normal;"> = </span></strong><strong><span style="font-size: 14.0pt; font-family: 'Browallia New',sans-serif; font-weight: normal;">0<span lang="TH">.</span>530, p&lt;0<span lang="TH">.</span>01<span lang="TH">). </span>Therefore, the development of herbal platforms in Thailand should focus on all 4 aspects of the online marketing mix<span lang="TH">. </span>Moreover, knowledge about herbs should be provided by offering fair prices, having a variety of contact channels, and organizing promotions in the event that users or entrepreneurs use services through the herb platform, etc<span lang="TH">.</span></span></strong></p> Kanokkarn Snae Namahoot Chakkrit Snae Namahoot Wachira Punpairoj Chitinute Wattana Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 174 190 https://so04.tci-thaijo.org/index.php/journalmbsmut/article/view/269553 <p>The main objectives of the research were to (1) study factors affecting electric car technology adoption of consumers in Bangkok and (2) study relation between factors affecting technology adoption and intention to use electric car technology. The research data were collected from 400 consumers in Bangkok through car showrooms in 5 districts which were selected by simple random sampling method from 50 districts. The two showrooms from the retrieved districted were then randomly selected. The respondents were then accidentally selected from the customers who visited those showrooms. &nbsp;</p> <p>The primary research tool was a closed-ended questionnaire. Descriptive and reference statistics were used for data analysis. The relationship between factors affecting electric car technology adoption and intention to use electric car technology was analyzed using Multiple Linear Regression. The path analysis was investigated using Multiple Regression Method to observe the total effect of factors affecting electric car technology adoption on intention to use electric car technology. The hypothesis test was conducted at the significant level of 0.05.</p> <p>The results revealed that the majority of consumers was female, about 31-40 years old, had a bachelor’s degree with the average income higher than 40,000 Baht.&nbsp; Factor that had the highest perception level on technology adoption was “perceived ease of use”.&nbsp; Hypothesis test result upon relation between factor affecting technology acceptance and attitude toward technology usage revealed positive relationship for every factor except for facilitate condition that the revealed negative relationship.&nbsp; Factor that had the high level of influence on intention to use electric car was “attitude towards technology usage”, “perceived risk and utilization”, and “perceived ease of use” respectively.</p> Siripak Siritho Copyright (c) 2023 https://creativecommons.org/licenses/by-nc-nd/4.0 2023-12-18 2023-12-18 20 2 191 216