MBA-KKU Journal

Just Keep Buying: Proven Ways to Save Money and Build your Wealth

2026-06-24T09:31:08+07:00

Cover

2026-06-24T08:37:46+07:00

Editorial

2026-06-24T08:40:29+07:00

List of Readers

2026-06-24T08:41:46+07:00

2026-06-24T08:43:11+07:00

The Study of Behavior and Factors Influencing the Acceptance of Generative Artificial Intelligence in the Business Sector

2026-06-24T08:44:54+07:00

This research aims to investigate the behavior and factors influencing the acceptance of Generative Artificial Intelligence (Generative AI) in the business sector in Thailand by applying the Unified Theory of Acceptance and Use of Technology (UTAUT). The four key factors examined included performance expectancy, effort expectancy, social influence, and facilitating conditions. The sample consisted of 400 business professionals who had experience using Generative AI. Data were collected between June and July 2024 through purposive sampling. The data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation. The findings revealed that most respondents were female (50.25%) and aged between 26 and 30 years (35.75%). The majority held a bachelor's degree (57.50%) and were employed primarily in the service industry (34.00%). A significant portion of respondents used Generative AI at least one to two times per week (59.75%), with Canva being the most frequently used application (53.75%) for advertising content creation (47.00%). Among the factors influencing acceptance, performance expectancy had the highest mean score (Mean = 4.35, S.D. = 0.74), followed by social influence (Mean = 4.17, S.D. = 0.84). The results suggest that organizations should foster supportive environments and enhance employees’ understanding of the benefits of Generative AI to encourage greater acceptance and utilization. Furthermore, training initiatives and organizational support are critical factors in promoting the continued adoption of Generative AI technologies in the business sector.

Accountant Competencies Influencing Work Performance in Artificial Intelligence Systems

2026-06-24T08:50:45+07:00

This research aims to: 1) examine personal factors affecting work performance in the Artificial Intelligence (AI) era, and 2) investigate the accountant competency factors affecting work efficiency in the AI era. This study employed a survey research design. The sample consisted of 400 accountants working in private organizations. Data were collected using a questionnaire with a reliability coefficient of 0.79. The data were analyzed using frequency, percentage, mean, standard deviation, one-way analysis of variance (ANOVA), and multiple regression analysis. The findings revealed that accountants working in private organizations with different genders and ages demonstrated significantly different levels of work performance in AI systems at the .01 significance level. Furthermore, accountant competency factors jointly explained 84.7% of the variance in work performance in AI systems (Adjusted R² = .847). The results indicated that the competency factors of accountants, including 1) adaptability to change, 2) AI technology learning capability, 3) knowledge, and 4) attitude, had a positive influence on overall work performance in AI systems, with statistical significance at the .01 and .05 levels.

Features of Accounting Software Packages Affecting the Work Efficiency of Accounting Staff in Companies Located in Rojana Industrial Park, Phra Nakhon Si Ayutthaya Province

2026-06-24T08:57:17+07:00

The purposes of this research are to 1) examine the work efficiency of accounting staff based on the characteristics of accounting departments within organizations, and 2) investigate the features of accounting software packages affecting the work efficiency of accounting staff in companies located in Rojana Industrial Park, Phra Nakhon Si Ayutthaya Province. This study adopted a quantitative research design. The sample consisted of representatives of accounting staff from 153 companies located in Rojana Industrial Park. Data were collected using a questionnaire with a reliability coefficient of 0.96. The data were analyzed using frequency, percentage, mean, standard deviation, one-way analysis of variance (One-way ANOVA), and multiple regression analysis. The findings revealed that the work efficiency of accounting staff in companies located in Rojana Industrial Park differed significantly according to the characteristics of the accounting department, particularly the average work experience of accounting staff and their ability to use accounting software packages, at the .01 significance level. However, the number of accounting staff and the types of accounting software packages used did not result in significant differences in work efficiency. Regarding the features of accounting software packages, program capability, ease of use, data security, and compatibility with modern technology significantly influenced the overall work efficiency of accounting staff at the .05 and .01 significance levels, jointly explaining 49% of the variance in work efficiency (Adjusted R² = .49).

Factors Indicating Stock Value in the Market for Alternative Investment (MAI): A Financial Indicator Perspective

2026-06-24T09:02:50+07:00

This study investigates the financial determinants of stock value in the Market for Alternative Investment (MAI). The financial indicators examined in this study included return on assets, return on equity, quick ratio, debt-to-equity ratio, gross profit margin, accounts receivable turnover, and accounts payable turnover. Data were collected from companies listed on the MAI between 2019 and 2023, comprising 545 observations from 109 companies. The data were analyzed using multiple regression analysis. The results showed that return on assets and gross profit margin positively influenced stock value in the MAI. This indicates that changes in these indicators were associated with corresponding changes in stock prices. In contrast, return on equity and debt-to-equity ratios were found to negatively impact stock value. Higher levels of ROE and debt-to-equity ratio were associated with lower stock value, whereas lower levels were associated with higher stock value. Furthermore, the study found that companies listed on the MAI employed various financial indicators to reflect operational efficiency, financial position, and profitability. Companies with high ROA and gross profit margins demonstrated stronger operational performance and greater potential for value creation. Conversely, companies with high debt-to-equity ratios may face greater financial structure risk, which should be carefully considered when evaluating stock value.

Business Success Development among Female Entrepreneurship in Bangkok

2026-06-24T09:09:10+07:00

The purposes of this study are to: 1) examine the characteristics of female entrepreneurship in business operations, 2) investigate the skills of female entrepreneurs that contribute to business success, and 3) propose guidelines for developing business success among female entrepreneurs. This study employed a qualitative research design. Data were collected through a review of relevant documents and in-depth interviews with 10 female entrepreneurs who had successfully operated their businesses for at least 10 years. The findings revealed that the characteristics of female entrepreneurs in business operations were shaped by the development of business ideas and strategies from the initial stage of entrepreneurship to long-term success, reflecting the authentic identities of the entrepreneurs themselves. In addition, the skills that promote business success were associated with the unique strengths and diversity of women, which influenced business operations in several aspects, including communication, negotiation, creativity, and sincerity.These qualities contributed to the development of business success among female entrepreneurs through opportunity recognition, risk awareness, and continuous self-development.

Adaptation of Community Business Entrepreneurs to the COVID19 Pandemic: A Case Study of Adventure Rafting Tourism on the Khek River

2026-06-24T09:14:34+07:00

This study aims to investigate the impact of the COVID-19 pandemic and the adaptation strategies of rafting business entrepreneurs on the Khek River. This study adopted a qualitative research approach through in-depth interviews with nine rafting business operators. The findings revealed that the COVID-19 pandemic generated both positive and negative impacts. On the positive side, entrepreneurs became more prepared in planning and managing business risks, while the natural sites had opportunities to recover due to the suspension of tourism activities. On the negative side, the pandemic resulted in decreased income, business closures, loss of local employment opportunities, and increased expenses related to COVID-19 prevention measures. Regarding adaptation strategies, five main strategies were identified: 1) financial adaptation through promotional campaigns and accommodation package deals, 2) personnel adaptation by encouraging employees to engage in supplementary professions, 3) organizational adaptation through service adjustment and organizational downsizing, 4) technological adaptation through online business promotion, and 5) environmental adaptation through tourism conservation activities and landscape improvement. To address future pandemic-related risks, three adaptation approaches are proposed: 1) strengthening business networks, 2) improving the operational readiness of rafting tourism businesses through standardized pricing and service quality, and 3) enhancing entrepreneurs’ technological skills.

The Effect of Social Media Content Marketing on Generation Y Customer Loyalty in Thailand's Cosmetics Business

2026-06-24T09:19:39+07:00

The purpose of this research is to examine the effect of social media content marketing on customer loyalty among Generation Y in Thailand’s cosmetics business. Data were collected from 400 Generation Y social media users in Thailand using a questionnaire. The statistical methods used for data analysis included multiple correlation analysis and multiple regression analysis. The results of the study showed that content marketing on social media had a positive relationship with and a positive effect on overall customer loyalty. Therefore, cosmetic businesses in Thailand should prioritize social media content marketing to develop content that attracts customer attention, provides easy-to-understand, creative, and engaging information, reaches target customers effectively, and aligns with customers' needs. Additionally, effective content marketing should help build customer trust and confidence in the brand. The effective implementation of social media content marketing will lead to customer loyalty, as reflected in repeat purchases driven by customers’ product satisfaction and positive experiences, as well as their willingness to recommend products or services to others.

A Feasibility Study for Developing an Elderly Village Project with a Health Care Center in Mueang District, Khon Kaen Province

2026-06-24T09:25:58+07:00

This study aims to examine the feasibility of developing an elderly village project with a healthcare center under the name "Wellness Haven Village: Baan Ounjai Wai Khao," in Mueang district, Khon Kaen province. The feasibility study was conducted based on four dimensions: marketing, technical, managerial, and financial feasibility. Data were collected through 400 questionnaires administered to target respondents aged 45 years and above. The data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation. The findings revealed that: 1) in terms of marketing feasibility, most respondents were female and aged 60 and above, with 218 respondents expressing an intention to purchase housing within the project; 2) in terms of technical feasibility, the elderly village and health care center project was planned to be located in Ban Kho Subdistrict, Mueang District, Khon Kaen Province. 3) in terms of managerial feasibility, the project proposed a medium-sized organizational structure with clearly defined personnel responsibilities and qualifications aligned with job requirements; and 4) in terms of financial feasibility, the total project investment cost was estimated at 278,804,600 Baht, with a Net Present Value (NPV) of 60,176,118 Baht, an Internal Rate of Return (IRR) of 19.26%, and a payback period of 2 years and 7 months. The study concluded that the project demonstrates both financial and operational feasibility and may serve as a guideline for the future development of elderly village projects with integrated health care centers in the region.