KASALONGKHAM RESEARCH JOURNAL, Chiang Rai Rajabhat University

The The Effect of Factors on Accountants Efficiency in Small and Medium Sized Enterprises in Phitsanulok Province

2025-04-11T15:52:40+07:00

The purpose of this research was to 1) study the characteristics of business enterprises and factors of accountants, including accounting knowledge, professional skills, accounting technology capability, and accounting ethics; 2) examine the work performance of accountants in small and medium-sized enterprises (SMEs) in Phitsanulok Province; and 3) investigate the direct influence of factors affecting the work performance of accountants in SMEs in Phitsanulok Province. The sample consisted of 400 accountants from SMEs in Phitsanulok province, selected using the proportional sampling method. The research instrument was a questionnaire. Statistical analyses included frequency, percentage, mean, standard deviation, multiple correlation analysis, and multiple regression analysis.

The findings revealed that 1) the sample enterprises were predominantly service businesses registered as limited companies, with registered capital not exceeding 1 million baht, employing 10-50 employees, and operating for 5-10 years. The overall level of factors accounting work performance was high ( = 4.04). 2) the overall work performance of accountants was at a high level ( = 4.02). 3) The influence testing results showed that factors including accounting technology capability, accounting knowledge, professional ethics in accounting, and professional skills had statistically significant positive effects on accountants’ work performance at the .05 level. The four independent variables together explained 67.4% of the variance in work performance (R² = 0.674). These elements are essential for fostering professional abilities that directly improve SMEs' accounting performance in the province of Phitsanulok.

Enhancing Students' Competency through a Sandbox Model in Entrepreneurship-Based Learning

2025-07-09T16:10:44+07:00

Entrepreneurship competency is vital for Thailand's progress, yet primary education students lack opportunities to develop business management skills. This research aimed to develop a competency-based learning management model using entrepreneurship-based learning for students in basic education. The study employed participatory action research in three phases: preparation and creation of learning innovations, implementation, and expansion to four network schools under the Nakhon Ratchasima Primary Educational Service Area Office 1, with a sample of 6 administrators, 25 teachers, and 165 students. The findings revealed that the developed model led to the creation of a Sandbox curriculum titled "Entrepreneurship: The Best Café," requiring 30 hours of instruction with the highest quality level. The development process comprised nine steps from contextual study to reflection for improvement. Seven additional Sandbox curricula were developed upon expansion, all demonstrating the highest-level consistency and appropriateness. The curricula emphasized entrepreneurial skills development, including product development, business planning, marketing, finance, and risk planning. Implementation results showed that Early childhood students demonstrated good overall development, while basic education students improved from learning to development level, particularly in self-management, higher-order thinking, and communication. Teachers demonstrated high-level learning management abilities, with the learning atmosphere aspect rated highest. This research confirms that entrepreneurship-based learning effectively develops student competencies in Thailand's basic education system.

The The Development of a Coaching Model to Promote The Learning Management Competency for Pre-Service Teachers

2025-09-11T13:04:57+07:00

The objectives of this research were to: 1) study the needs and competencies for learning management to develop learners through coaching for pre-service teachers,
2) examine the results of coaching activities aimed at developing learning management competencies for pre-service teachers, and 3) analyze reflections on the competency development in learning management for developing learners through coaching for pre-service teachers in Elementary Education, Faculty of Education, Bachelor of Education program. The sample group consisted of 33 fifth-year elementary education pre-service teachers (5-year curriculum) completing their teaching practicum in educational institutions affiliated with the College of Teacher Education, Phranakhon Rajabhat University during the 2022 academic year, selected through purposive sampling. The research instruments consisted of a questionnaire on problems related to competencies, a manual for conducting coaching activities, an evaluation form for coaching activities, and a reflection assessment form for coaching activities. Data analysis employed mean, standard deviation and hypothesis testing using t-test. The results revealed that 1) The need to develop competence in learning management for learner development was rated at the highest level overall. The competence in learning management for learner development was also rated at the highest level overall. 2) The results of development through coaching activities that enhanced learning management work to develop learners were of very good level overall, with scores significantly higher than the 70 percent average criterion at the statistical significance level of .05., and 3) Overall reflection results from the development process showed the highest level of satisfaction.

Guidelines for Developing Teachers’ Growth Mindset to Enhance Learning Opportunities for Elementary Learners

2025-07-22T14:58:17+07:00

This research aimed to investigate factors affecting teachers' growth mindset, extract lessons learned from the development process, and develop guidelines for promoting teachers' growth mindset to enhance learning opportunities for elementary learners. A mixed-methods research design was employed. The quantitative sample consisted of 384 teachers affiliated with the Office of Primary Educational Service Area, surveyed using a 5-point Likert scale questionnaire with 39 items (reliability = 0.880). Qualitative data were collected through interviews with 9 experts and validation by 5 experts using purposive sampling.

The findings revealed that factors affecting teachers' growth mindset comprised two dimensions: 1) six components of growth mindset including beliefs in malleable abilities, embracing challenges, persisting through obstacles, sustained effort, learning from criticism, and drawing inspiration from others' success; and 2) four factors influencing learning management including knowledge of growth mindset, internal teacher factors, instructional management, and external support. The development process consisted of five phases: preparation and understanding, development and promotion, classroom implementation, support and monitoring, and sustainable expansion. The developed guidelines comprised eight components: principles, objectives, target groups, development process, stakeholder roles, success factors, evaluation and assessment, and recommendations. The validation results indicated that the guidelines demonstrated accuracy and appropriateness at the highest level.

THE SUPER LEADERSHIP OF SCHOOL ADMINISTRATORS AND ORGANIZATIONAL CULTURE EFFECTING THE BEING HIGH PERFORMANCE ORGANIZATION OF SCHOOLS UNDER THE SECONDARY EDUCATION SERVICE AREA OFFICE UDON THANI

2025-09-05T14:53:02+07:00

The objectives of this research were to study 1) the super leadership of school administrators and organizational culture 2) the being high performance organization of schools and 3) the super leadership of school administrators and organizational culture affecting the being high performance organization of schools under the Secondary Education Service Area Office Udon Thani.

This research employed correlational research. The population was 2,388 teachers in schools under the Secondary Education Service Area Office Udon Thani. The research sample consisted of 135 teachers, obtained by stratified random sampling based on school size. The sample size was determined using G*power program. The research instruments were a rating scale questionnaire on the super leadership of school administrators, organizational culture and the being high performance organization of schools, with reliability coefficients of .98, .97 and .98 respectively. Statistics employed for data analysis were the frequency, percentage, mean, standard deviation, and stepwise multiple regression analysis.

The research findings indicated that 1) the super leadership of school administrators and organizational culture were at a high level; 2) the being high performance organization of schools were at a high level; and 3) the super leadership of school administrators and the organizational culture affecting the being high performance organization at the .05 significance level. All factors could jointly predict 80.50 percent of the being high performance organization.

Development of Special Economic Zones Chiang Saen, Chiang Rai Province.

2025-07-25T15:22:59+07:00

This article revealed the strength of the Thai state in implementing the special economic zone policy using the Ordo-liberal framework, which was another new perspective that should be considered as another option for the development of special economic zones. This research aimed to study the role of the Thai state in the dimension of the relationship between the state, capital, and civil society and the management of the free economy through the development policy of the Chiang Saen Special Economic Zone, Chiang Rai Province. Qualitative research was used to collect data through documentary research and in-depth interview with people involved in the development policy of the Chiang Rai Special Economic Zone. The results of the study found that the orders of the National Council for Peace and Order, laws, and various announcements were important mechanisms that the Thai state used to control and supervise the development of special economic zones, from land acquisition and urban planning, investment promotion, and infrastructure development, which aimed to promote investment more than legitimacy over civil society areas. Therefore, the relationship was characterized by the state supporting capital groups, but for civil society in that area, the state cannot made them agree and create acceptance of the policy with the state. The results reflect the state's ability to push the policy to be successful. It is necessary to be aware of giving importance of society part because of fair competition for capital groups may not be fair to society, especially a state weakness that could not act as a complete market guardian.

Comparative Study of Competencies in The Elementary School Curriculum of Thailand and Finland

2025-07-09T16:16:18+07:00

This comparative study aims to examine the competencies and curriculum components of elementary education in Thailand and Finland, as well as to compare similarities and differences in competencies within the curricula of the two countries. The research employed a comparative documentary research design, using content analysis based on a competency-based curriculum framework. The analytical framework encompassed six dimensions: curriculum objectives, student competencies, subject content, instructional time structure, learning management approaches, and competency assessment and evaluation.

The findings indicate that the curricula of both countries share a common objective of promoting holistic learner development. However, Finland places greater emphasis on cultural competencies, interaction, and socio-emotional development, whereas Thailand defines student competencies in a more systematic and structured manner. Regarding subject content, Thailand’s curriculum specifies learning areas in a clearly structured format, while Finland’s curriculum demonstrates greater flexibility and emphasizes interdisciplinary integration. In addition, Thailand allocates more instructional hours per year than Finland. Both countries emphasize student-centered learning; however, they differ in the degree of flexibility in learning design and assessment practices.

The results suggest that differences between the curricula of the two countries primarily stem from structural conceptual approaches to competency formulation, subject content organization, and curriculum design. These findings may serve as useful guidelines for improving Thailand’s elementary school curriculum in alignment with the educational context of the 21st century.

THEORY TO PRACTICE: THE PRINCIPLE OF BACKWARD CURRICULUM DESIGN FOR THE NEEDS OF THE WORKING SECTOR

2025-07-22T14:54:45+07:00

According to statistics,319,496 students graduated from higher education in the academic year 2023, While this is a significant number of graduates each year, there is still a problem with producing graduates with insufficient skills when they enter the workforce, and the unemployment rate for graduates was highest at 47.07% in 2024. The Office of the Permanent Secretary for Higher Education, Science, Research and Innovation (MHESI) has therefore implemented a policy to drive education management based on the concept of Backward Curriculum Design and Outcome-Based Education. From analysis of the curriculum learning outcomes documents published in the MHESI database, it was found that the major issue in curriculum design is the formulation of learning outcomes that do not reflect the competencies and expected behaviors required by the workforce in each field of study. This academic article therefore aims to present the three key steps of the curriculum design process, which include 1) defining desired outcomes, 2) determining assessment methods, and 3) creating learning experiences and activities. The academic article serves as guidelines for the other curricula to apply in curriculum development.