KKBS Journal of Business Administration and Accountancy
https://so04.tci-thaijo.org/index.php/kkbsjournal
<p><strong><span data-preserver-spaces="true">ISSN (print) 2539-6110 (Online) 2651-2211</span></strong></p> <p><span data-preserver-spaces="true"> “KKBS JOURNAL of Business Administration and Accountancy ” </span>(KKBSJournal) is an academic journal published by the Faculty of Business Administration and Accountancy, Khon Kaen University. The journal offers both national and international forums for high-quality research and innovative research papers that highlight the applications of both theoretical and empirical approaches. The journal welcomes research manuscripts that demonstrate full reports of research projects, including rationale, theoretical background, methodology, collected data, findings, and discussion. Review manuscripts are also welcome; they provide a comprehensive summary or review of a certain topic and offer a perspective on the current state. Our mission is to contribute to existing research and new knowledge in the research community and literature within the context of the study.</p>Faculty of Business Administration and Accountingen-USKKBS Journal of Business Administration and Accountancy2539-6110<p>The articles published in the journals are the authors' opinions, not the opinion of the editorial team or administrative staff. The articles published is copyright of the Journal of Business Administration and Accounting, Khon Kaen University.</p>Relationships among Service Quality, Customer Expectations, Attitudes, and Revisit Intention: A Study of Pet-Friendly Shopping Malls in Bangkok, Thailand
https://so04.tci-thaijo.org/index.php/kkbsjournal/article/view/281044
<p>This study examines the relationships among service quality, customer expectations, customer attitudes, and revisit intention in the context of pet-friendly shopping malls in Bangkok, Thailand. Grounded in Expectation–Confirmation Theory and the Theory of Planned Behavior, expectations and attitudes are conceptualized as mediators in the service quality–loyalty relationship. Data from 418 Thai respondents were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results show that service quality strongly influences expectations (β = 0.865) and moderately affects attitudes (β = 0.391), while expectations significantly shape attitudes (β = 0.572). Attitudes, in turn, strongly predict revisit intention (β = 0.575). The model explains substantial variance in attitudes (R² = 0.866) and expectations (R² = 0.747), and a moderate proportion of revisit intention (R² = 0.331). Findings reveal that service quality alone does not directly predict loyalty; instead, expectations and attitudes act as critical mediators. The study contributes to service quality research in an emerging retail domain and offers practical guidance for mall managers to improve service design, manage expectations, foster positive attitudes and encourage sustainable revisit intentions.</p>Nanpassakorn RitpanitchajchavalSuwaree NamwongKulsiri WorakulPichsinee Soonsap
Copyright (c) 2026 KKBS Journal of Business Administration and Accountancy
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2026-08-312026-08-31102117The Influence of Social Proof on Fear of Missing Out (FOMO) and Purchase Behaviour on Online Platforms
https://so04.tci-thaijo.org/index.php/kkbsjournal/article/view/283420
<p>This study develops a theoretically integrated framework that extends the Technology Acceptance Model (hereafter called TAM) by incorporating social proof and fear of missing out (hereafter called FOMO) to explain purchasing behaviour in digital commerce environments. While TAM has traditionally explained technology adoption through cognitive evaluations such as perceived usefulness and perceived ease of use, it offers limited insight into socially induced emotional processes that increasingly characterise online consumption. Addressing this gap, the proposed framework views online platform adoption as an enabling condition that exposes consumers to socially visible cues such as peer reviews, influencers’ endorsements, and popularity indicators, which activate FOMO as an effective response. FOMO is conceptualised as a mediating mechanism that translates social validation into urgency-driven behavioural intentions and purchasing outcomes. Drawing on literature in technology acceptance, social influence, and consumer psychology, this study proposes six theoretically derived propositions linking platform adoption, social proof, FOMO, and purchasing behaviour. By integrating cognitive, social, and emotional dimensions within a unified structure, the framework offers a more comprehensive explanation of technology-mediated consumption. The model contributes to digital marketing and information systems research by reconciling rational and affective perspectives and provides strategic implications for designing ethically grounded, socially engaging online platforms.</p>Sutheera MunsaenChat ChuchuenThatphong AwirothananonJakkapong Sukphan
Copyright (c) 2026 KKBS Journal of Business Administration and Accountancy
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2026-08-312026-08-311021833From Green Calyces to Market Value: A Qualitative Analysis in Butterfly-Pea Supply Chain among Thai Small and Medium Enterprises
https://so04.tci-thaijo.org/index.php/kkbsjournal/article/view/284042
<p>This qualitative multi-case study examines how Thai entrepreneurs working with Clitoria ternatea (butterfly pea) convert agronomic quality into market value. We utilize value chain to explain raw-material standards (e.g., “green calyces,” fully opened purple petals), processing choices (hot-water extraction versus powdering), and channel strategies (OTOP fairs, social media) across community enterprises and Original Equipment Manufacturers (OEMs). In-depth interviews was conducted with seven focal entrepreneurs spanning upstream growers/collectors, community processors, and OEM extractors. The corpus comprised seven cases, including two legal entities and five community enterprises. Across both groups, acceptable extract quality was consistently defined in terms of safety, absence of mold, and low moisture. Community enterprises were more likely to emphasize low-cost production, whereas legal entities were more strongly associated with quality-sensitive market requirements and growing interest in food, beverages, and dietary-supplement applications. Thematic analysis followed Braun and Clarke’s six-phase protocol. We triangulated codes and mapped a sector-specific value chain. Four cross-cutting themes emerged: (1) specification-driven sourcing (morning harvests, green calyces, moisture control, 10:1 fresh-to-dry ratio) to mitigate color loss; (2) processing know-how and quality-assurance routines emphasizing batch color/odor checks and periodic anthocyanin assays; (3) cost–quality trade-offs between “organic/no preservatives” positioning and shelf-life/phase stability; and (4) hybrid channels in which repeat buyers via fairs and Facebook dominate while paid digital advertising remains limited. A value-chain map and a coding tree visualize mechanisms. The study distills actionable standards (acceptance criteria, storage guidance) and low-cost QA/packaging tactics to reduce rework and claims while protecting the blue hue. Policy implications include targeted digital-selling training for rural SMEs and simple lab partnerships for color standardization. The findings link plant-chemistry insights on polyacylated anthocyanins (ternatins) to micro-level decisions by Thai SMEs, showing how upstream quality and midstream QA shape margins and channel performance.</p>Nuatip SumkaewChuenjid KongkaewKeatrawee Maneesawet
Copyright (c) 2026 KKBS Journal of Business Administration and Accountancy
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2026-08-312026-08-311023453Hierarchy, Legitimacy, and Differentiated Voice: Cross-National Evidence from Asia
https://so04.tci-thaijo.org/index.php/kkbsjournal/article/view/284645
<p>This study examines three questions within the Authority-Enabled Voice (AEV) framework in cross-cultural leadership and voice research. First, does individual-level authority endorsement differentiate institutional participation from protest participation across Asian societies? Second, does a normative pathway through order values transmit this relationship? Third, does a parallel legitimacy pathway through institutional trust? Using nationally representative data from 13 Asian societies (N = 22,210) in the World Values Survey Wave 7, the analysis employs pooled and multilevel regression models with cluster-robust inference, alongside 10,000-draw bootstrapped mediation tests. Across specifications, authority endorsement is not a reliable individual-level predictor of either institutional or protest participation. Neither the normative pathway nor the legitimacy pathway yields a statistically significant indirect effect: authority endorsement does not meaningfully predict order values and shows only a weak association with institutional trust, and the bootstrapped indirect effects through both mediators are negligible. The remaining empirical signal is concentrated in the evaluative component, where institutional trust exhibits a modest negative association with protest participation, particularly in multilevel specifications that account for between-country heterogeneity. Three contributions follow. First, the study establishes a boundary condition for the AEV framework by showing that hierarchical value endorsement does not operate as a direct behavioral driver, thereby placing boundary conditions on culturalist assumptions in cross-cultural leadership research. Second, it analytically distinguishes hierarchy as a generalized cultural orientation from legitimacy as an evaluative judgment about institutions, demonstrating that these constructs should not be conflated in cross-cultural voice theory. Third, it refines the AEV framework by repositioning it as a legitimacy-anchored account in which evaluative perceptions of institutional fairness, rather than normative value endorsement, more directly shape the channel through which voice is expressed. Together, these contributions shift cross-cultural leadership and voice research from direct cultural-value prediction toward a more context-sensitive, legitimacy-based explanation of participation.</p>Pao Virojphan
Copyright (c) 2026 KKBS Journal of Business Administration and Accountancy
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2026-08-312026-08-311025480Financial Sustainability in Mission-Differentiated Regional Universities: Exploratory Evidence from Thailand’s Rajabhat System
https://so04.tci-thaijo.org/index.php/kkbsjournal/article/view/286836
<p>Mission-differentiated universities—institutions legally mandated to prioritize regional development over research commercialization, distinct from conventional autonomous research universities—face significant financial sustainability challenges that warrant context-specific analysis. This exploratory study investigates the patterns associated with financial sustainability in Thailand’s 32 Rajabhat Universities (2021–2023, N = 96 institution-years), a network operating under centralized civil service frameworks. Integrating resource dependency theory with mission-sustainability balance constructs, this research employs dynamic random effects models on a short post-pandemic panel to examine how internal efficiency and external resources relate to multi-dimensional sustainability outcomes. The analysis identifies three exploratory patterns. First, administrative intensity shows the most consistent negative association across sustainability dimensions (elasticities range from -1.20 to -1.81), suggesting that mission proliferation and civil service rigidities may contribute to resource misallocation. Second, revenue diversification and government support exhibit non-significant effects, indicating that strategies typically effective in urban research universities may not transfer directly to regional mission-differentiated contexts characterized by geographic remoteness and high government dependency (67%). Third, sustainability exhibits strong path dependence, with lagged coefficients (0.52–0.97) suggesting that historical financial positions substantially influence current outcomes. The findings suggest two actionable pathways for mission-differentiated institutions: (1) establishing inter-university consortia for shared administrative services to address cost pressures from civil service rigidity, and (2) transitioning toward outcome-based funding formulas with base viability guarantees. Given the short observation window, these patterns warrant corroboration through extended longitudinal studies. This exploratory research provides context-specific insights that complement rather than replace existing best-practice frameworks, supporting Sustainable Development Goals (SDGs) 4, 10, and 17 while addressing gaps in the literature on higher education finance in developing nations.</p>Wikrant Paukmongkol
Copyright (c) 2026 KKBS Journal of Business Administration and Accountancy
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2026-08-312026-08-3110281107The Influence of Entrepreneurial Orientation and Dynamic Capabilities on Competitive Advantage of Thai-Cambodian Entrepreneurs
https://so04.tci-thaijo.org/index.php/kkbsjournal/article/view/284935
<p>This study examines the relationships among entrepreneurial orientation, dynamic capabilities, and competitive advantage among Thai-Cambodian entrepreneurs. A sample of 245 entrepreneurs was analyzed using Smart PLS-SEM to evaluate both measurement and structural models. The results indicate that entrepreneurial orientation does not directly affect competitive advantage; however, it positively influences dynamic capabilities, which, in turn, significantly enhance competitive advantage, highlighting dynamic capabilities as a key mediating mechanism that transforms entrepreneurial orientation into concrete competitive outcomes. These findings suggest that entrepreneurial orientation alone is insufficient to achieve superior competitive performance without complementary organizational mechanisms, particularly dynamic capabilities. Entrepreneurial orientation, characterized by innovativeness, proactiveness, and risk-taking, fosters organizational agility and adaptability, enabling firms to identify opportunities, seize them, and reconfigure resources effectively. Theoretically, this study extends the entrepreneurial orientation, dynamic capabilities, and competitive advantage framework to cross-border and emerging-market contexts, emphasizing how dynamic capabilities convert entrepreneurial intent into realized performance improvements. In practice, the findings provide actionable insights for managers and policymakers, encouraging capability development, digital transformation, and cross-border collaboration as strategic pathways to strengthen entrepreneurial competitiveness. Overall, the study offers a comprehensive framework that integrates entrepreneurial orientation, dynamic capabilities, and competitive advantage, providing a useful foundation for guiding future research and managerial practice within emerging-market entrepreneurship.</p>Pennaruemon CharaChonnatcha KungwansupphanUbonwan Suwannapusit
Copyright (c) 2026 KKBS Journal of Business Administration and Accountancy
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2026-08-312026-08-31102108130