{"id":54665,"date":"2023-03-20T03:28:11","date_gmt":"2023-03-20T03:28:11","guid":{"rendered":"https:\/\/www.spu.ac.th\/fac\/account\/field-of-study\/doctor-of-philosophy-in-accountancy-ph-d-accountancy-3-years"},"modified":"2025-03-14T07:19:12","modified_gmt":"2025-03-14T07:19:12","slug":"doctor-of-philosophy-in-accountancy-ph-d-accountancy-3-years","status":"publish","type":"page","link":"https:\/\/www.spu.ac.th\/fac\/account\/en\/field-of-study\/doctor-of-philosophy-in-accountancy-ph-d-accountancy-3-years\/","title":{"rendered":"Doctor of Philosophy in Accountancy (Ph.D. Accountancy) 3 years"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"54665\" class=\"elementor elementor-54665 elementor-561\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-26f2452 elementor-section-height-min-height elementor-section-items-stretch elementor-section-content-middle elementor-section-boxed elementor-section-height-default\" data-id=\"26f2452\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;mountains&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" opacity=\"0.33\" d=\"M473,67.3c-203.9,88.3-263.1-34-320.3,0C66,119.1,0,59.7,0,59.7V0h1000v59.7 c0,0-62.1,26.1-94.9,29.3c-32.8,3.3-62.8-12.3-75.8-22.1C806,49.6,745.3,8.7,694.9,4.7S492.4,59,473,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" opacity=\"0.66\" d=\"M734,67.3c-45.5,0-77.2-23.2-129.1-39.1c-28.6-8.7-150.3-10.1-254,39.1 s-91.7-34.4-149.2,0C115.7,118.3,0,39.8,0,39.8V0h1000v36.5c0,0-28.2-18.5-92.1-18.5C810.2,18.1,775.7,67.3,734,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M766.1,28.9c-200-57.5-266,65.5-395.1,19.5C242,1.8,242,5.4,184.8,20.6C128,35.8,132.3,44.9,89.9,52.5C28.6,63.7,0,0,0,0 h1000c0,0-9.9,40.9-83.6,48.1S829.6,47,766.1,28.9z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-38ada04\" data-id=\"38ada04\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-21d00e7 elementor-widget elementor-widget-heading\" data-id=\"21d00e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">(Ph.D. Accountancy) 3 years<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8005ff3 elementor-widget elementor-widget-heading\" data-id=\"8005ff3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Doctor of Philosophy in Accounting<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b24b462 elementor-widget elementor-widget-text-editor\" data-id=\"b24b462\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tThe Master of Accountancy Program, Faculty of Accountancy, Sripatum University, aims to produce graduates who are accounting executives, accounting scholars, and researchers with excellent characteristics.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d4be909\" data-id=\"d4be909\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fec4007 elementor-widget elementor-widget-spacer\" data-id=\"fec4007\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e28ba27 elementor-section-content-middle elementor-reverse-tablet elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e28ba27\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;shape_divider_bottom&quot;:&quot;waves&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M790.5,93.1c-59.3-5.3-116.8-18-192.6-50c-29.6-12.7-76.9-31-100.5-35.9c-23.6-4.9-52.6-7.8-75.5-5.3\n\tc-10.2,1.1-22.6,1.4-50.1,7.4c-27.2,6.3-58.2,16.6-79.4,24.7c-41.3,15.9-94.9,21.9-134,22.6C72,58.2,0,25.8,0,25.8V100h1000V65.3\n\tc0,0-51.5,19.4-106.2,25.7C839.5,97,814.1,95.2,790.5,93.1z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-1b7d7c5\" data-id=\"1b7d7c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e5df8c elementor-widget elementor-widget-image\" data-id=\"9e5df8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:200,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"534\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115161942BXNKHgW-1024x683.jpg\" class=\"attachment-large size-large wp-image-23579\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115161942BXNKHgW-1024x683.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115161942BXNKHgW-300x200.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115161942BXNKHgW-768x512.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115161942BXNKHgW-1536x1024.jpg 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115161942BXNKHgW-2048x1365.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b139e3 elementor-widget elementor-widget-image\" data-id=\"9b139e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:380,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb.jpg\" class=\"attachment-large size-large wp-image-23365\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-300x188.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-768x480.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-top-column elementor-element elementor-element-815fc90\" data-id=\"815fc90\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66431af elementor-widget elementor-widget-image\" data-id=\"66431af\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:230,&quot;sticky_effects_offset&quot;:4,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;],&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2048\" height=\"1365\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr.jpg\" class=\"attachment-full size-full wp-image-23585\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr.jpg 2048w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr-300x200.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr-1024x683.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr-768x512.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr-1536x1024.jpg 1536w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ca4377 elementor-widget elementor-widget-image\" data-id=\"5ca4377\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"531\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/CHS_9389-for-facebook-1024x680.jpg\" class=\"attachment-large size-large wp-image-23577\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/CHS_9389-for-facebook-1024x680.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/CHS_9389-for-facebook-300x199.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/CHS_9389-for-facebook-768x510.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/CHS_9389-for-facebook.jpg 1500w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aef35b2\" data-id=\"aef35b2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b2f553 elementor-widget elementor-widget-heading\" data-id=\"6b2f553\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Branch Highlights<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f26b966 elementor-widget elementor-widget-text-editor\" data-id=\"f26b966\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\">&#8220;Aiming to produce graduates with knowledge and expertise in taxation&#8221;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0037f73 elementor-widget elementor-widget-text-editor\" data-id=\"0037f73\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p dir=\"ltr\">&#8211; To produce academics, researchers and high-level executives with professional quality and ethics, who can create innovations and new knowledge for the development of organizations and the country.<br> &#8211; There are teaching staff with expertise and experience in each subject from the government, private sector, institutes and associations related to that subject.<br> &#8211; There are research advisors who provide close consultation during the thesis preparation.<br> &#8211; Registered accountants can count the hours of continuous professional development (CPD).<br> &#8211; Accepting both those who have completed a Master&#8217;s degree in Accounting or equivalent and other related fields.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f1d9780 elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f1d9780\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-104fffc\" data-id=\"104fffc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d8b7227 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"d8b7227\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.spu.ac.th\/scholarship2566\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-money-check-alt\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Scholarship<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-de157e2\" data-id=\"de157e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-095e6c1 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"095e6c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.spu.ac.th\/register.landing.php\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-search\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Apply for study<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1d77659 elementor-hidden-desktop elementor-hidden-tablet elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d77659\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-1974e61\" data-id=\"1974e61\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4b6d469 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"4b6d469\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.spu.ac.th\/register.landing.php\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Apply for study<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-f341a54\" data-id=\"f341a54\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c9b1d2 elementor-align-justify elementor-widget elementor-widget-button\" data-id=\"2c9b1d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.spu.ac.th\/scholarship2566\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Scholarship<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7a64d94\" data-id=\"7a64d94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a878e88 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-phone elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a878e88\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;mountains&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" opacity=\"0.33\" d=\"M473,67.3c-203.9,88.3-263.1-34-320.3,0C66,119.1,0,59.7,0,59.7V0h1000v59.7 c0,0-62.1,26.1-94.9,29.3c-32.8,3.3-62.8-12.3-75.8-22.1C806,49.6,745.3,8.7,694.9,4.7S492.4,59,473,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" opacity=\"0.66\" d=\"M734,67.3c-45.5,0-77.2-23.2-129.1-39.1c-28.6-8.7-150.3-10.1-254,39.1 s-91.7-34.4-149.2,0C115.7,118.3,0,39.8,0,39.8V0h1000v36.5c0,0-28.2-18.5-92.1-18.5C810.2,18.1,775.7,67.3,734,67.3z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M766.1,28.9c-200-57.5-266,65.5-395.1,19.5C242,1.8,242,5.4,184.8,20.6C128,35.8,132.3,44.9,89.9,52.5C28.6,63.7,0,0,0,0 h1000c0,0-9.9,40.9-83.6,48.1S829.6,47,766.1,28.9z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b7d1559\" data-id=\"b7d1559\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-53fae09 elementor-widget elementor-widget-heading\" data-id=\"53fae09\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Department tuition fees<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-342d5f8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"342d5f8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-43512cf\" data-id=\"43512cf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9460d1c elementor-widget elementor-widget-price-table\" data-id=\"9460d1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"price-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-price-table\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__header\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-price-table__heading\">\n\t\t\t\t\t\tFirst semester fee\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__subheading\">\n\t\t\t\t\t\t\t(Ph.D. Accountancy) 3 years\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-price-table__price\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__integer-part\">\n\t\t\t\t\t\t682,500\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__period elementor-typo-excluded\">Throughout the course<\/span>\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<ul class=\"elementor-price-table__features-list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-252da3f\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tNumber of credits \/ 48\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__footer\">\n\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-price-table__button elementor-button elementor-size-md\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6NjU5OTksInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t\tSee more\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-table__additional_info\">\n\t\t\t\t\t\t\tTuition details for 4 years\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div class=\"elementor-ribbon\">\n\t\t\t\t<div class=\"elementor-ribbon-inner\">\n\t\t\t\t\tPopular\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-c74e82e elementor-widget elementor-widget-text-editor\" data-id=\"c74e82e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>*Additional credit fee for basic subjects (if any) 3,000 baht\/subject<\/p><h3><b>Registration Fee for Master&#8217;s Degree<\/b><\/h3><ol><li>Security deposit of 2,000 baht for damages * Refunded when the application for graduation is completed.<\/li><li>Accident insurance 200 baht<\/li><li>Student ID card fee: 200 baht<\/li><li>The application fee for master&#8217;s degree study is 200 baht.<\/li><li>The application fee for PhD studies is 1,000 baht.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-46f9ebf elementor-hidden-tablet elementor-hidden-phone\" data-id=\"46f9ebf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20293e1 elementor-widget elementor-widget-image\" data-id=\"20293e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:100,&quot;sticky_effects_offset&quot;:250,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.spu.ac.th\/businessTh\/wp-content\/uploads\/sites\/2\/2022\/09\/1-2.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ac61be9 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac61be9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;wave-brush&quot;,&quot;background_motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 283.5 27.8\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M283.5,9.7c0,0-7.3,4.3-14,4.6c-6.8,0.3-12.6,0-20.9-1.5c-11.3-2-33.1-10.1-44.7-5.7\ts-12.1,4.6-18,7.4c-6.6,3.2-20,9.6-36.6,9.3C131.6,23.5,99.5,7.2,86.3,8c-1.4,0.1-6.6,0.8-10.5,2c-3.8,1.2-9.4,3.8-17,4.7\tc-3.2,0.4-8.3,1.1-14.2,0.9c-1.5-0.1-6.3-0.4-12-1.6c-5.7-1.2-11-3.1-15.8-3.7C6.5,9.2,0,10.8,0,10.8V0h283.5V9.7z M260.8,11.3\tc-0.7-1-2-0.4-4.3-0.4c-2.3,0-6.1-1.2-5.8-1.1c0.3,0.1,3.1,1.5,6,1.9C259.7,12.2,261.4,12.3,260.8,11.3z M242.4,8.6\tc0,0-2.4-0.2-5.6-0.9c-3.2-0.8-10.3-2.8-15.1-3.5c-8.2-1.1-15.8,0-15.1,0.1c0.8,0.1,9.6-0.6,17.6,1.1c3.3,0.7,9.3,2.2,12.4,2.7\tC239.9,8.7,242.4,8.6,242.4,8.6z M185.2,8.5c1.7-0.7-13.3,4.7-18.5,6.1c-2.1,0.6-6.2,1.6-10,2c-3.9,0.4-8.9,0.4-8.8,0.5\tc0,0.2,5.8,0.8,11.2,0c5.4-0.8,5.2-1.1,7.6-1.6C170.5,14.7,183.5,9.2,185.2,8.5z M199.1,6.9c0.2,0-0.8-0.4-4.8,1.1\tc-4,1.5-6.7,3.5-6.9,3.7c-0.2,0.1,3.5-1.8,6.6-3C197,7.5,199,6.9,199.1,6.9z 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d=\"M269.6,18c-0.1-0.1-4.6,0.3-7.2,0c-7.3-0.7-17-3.2-16.6-2.9c0.4,0.3,13.7,3.1,17,3.3\tC267.7,18.8,269.7,18,269.6,18z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M227.4,9.8c-0.2-0.1-4.5-1-9.5-1.2c-5-0.2-12.7,0.6-12.3,0.5c0.3-0.1,5.9-1.8,13.3-1.2\tS227.6,9.9,227.4,9.8z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M204.5,13.4c-0.1-0.1,2-1,3.2-1.1c1.2-0.1,2,0,2,0.3c0,0.3-0.1,0.5-1.6,0.4\tC206.4,12.9,204.6,13.5,204.5,13.4z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M201,10.6c0-0.1-4.4,1.2-6.3,2.2c-1.9,0.9-6.2,3.1-6.1,3.1c0.1,0.1,4.2-1.6,6.3-2.6\tS201,10.7,201,10.6z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M154.5,26.7c-0.1-0.1-4.6,0.3-7.2,0c-7.3-0.7-17-3.2-16.6-2.9c0.4,0.3,13.7,3.1,17,3.3\tC152.6,27.5,154.6,26.8,154.5,26.7z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M41.9,19.3c0,0,1.2-0.3,2.9-0.1c1.7,0.2,5.8,0.9,8.2,0.7c4.2-0.4,7.4-2.7,7-2.6\tc-0.4,0-4.3,2.2-8.6,1.9c-1.8-0.1-5.1-0.5-6.7-0.4S41.9,19.3,41.9,19.3z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M75.5,12.6c0.2,0.1,2-0.8,4.3-1.1c2.3-0.2,2.1-0.3,2.1-0.5c0-0.1-1.8-0.4-3.4,0\tC76.9,11.5,75.3,12.5,75.5,12.6z\"\/>\n\t<path class=\"elementor-shape-fill\" d=\"M15.6,13.2c0-0.1,4.3,0,6.7,0.5c2.4,0.5,5,1.9,5,2c0,0.1-2.7-0.8-5.1-1.4\tC19.9,13.7,15.7,13.3,15.6,13.2z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-97ed657\" data-id=\"97ed657\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5cfb06c elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cfb06c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-48cceb0\" data-id=\"48cceb0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0d5e76 elementor-widget elementor-widget-image\" data-id=\"a0d5e76\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"464\" height=\"428\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/pixlr-bg-result.png\" class=\"attachment-large size-large wp-image-25991\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/pixlr-bg-result.png 464w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/pixlr-bg-result-300x277.png 300w\" sizes=\"(max-width: 464px) 100vw, 464px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2403fb9 elementor-widget elementor-widget-text-editor\" data-id=\"2403fb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Course Structure<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b2a5c66 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2a5c66\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4b3277b\" data-id=\"4b3277b\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e5a198 elementor-widget elementor-widget-image\" data-id=\"3e5a198\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:150,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-2.jpg\" class=\"attachment-large size-large wp-image-23361\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-2.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-2-300x188.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-2-768x480.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-937061c\" data-id=\"937061c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65edff9 elementor-widget elementor-widget-heading\" data-id=\"65edff9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Study plan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc307c5 elementor-widget elementor-widget-text-editor\" data-id=\"dc307c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Doctor of Philosophy Program in Accounting, Faculty of Accountancy, Sripatum University, aims to produce doctoral graduates who are accounting administrators, accounting scholars, and researchers with the following characteristics:<br> &#8211; Have leadership skills, knowledge, skills, expertise and experience in applying accounting knowledge to professional work.<br> &#8211; Have knowledge of information and communication technology and have skills in seeking in-depth knowledge at national and international levels, using innovation and modern technology as tools to help manage accounts for maximum efficiency and effectiveness.<br> &#8211; Have a broad vision in accounting management in line with the current changing social, economic and political conditions.<br> &#8211; Have morality and ethics in the accounting profession and can use the principles of good governance in accounting management until the organization achieves its goals.<br> &#8211; Have knowledge and skills in conducting research on accounting topics, creating new knowledge or innovations in accounting, and being able to apply research results to benefit the development of organizations and responsible agencies.<\/p><p><br><strong>The Doctor of Philosophy program has been approved by the Office of the Higher Education Commission.   <\/strong><a href=\"http:\/\/www.spu.ac.th\/uploads\/contents\/20170115160332.pdf\" target=\"_blank\" rel=\"noopener\">Attachments<\/a><br><br><strong>The course has been certified for qualifications for the benefit of being employed and appointed as a civil servant teacher and personnel &#8211;<\/strong> <a href=\"http:\/\/www.spu.ac.th\/uploads\/contents\/2017012251258.pdf\" target=\"_blank\" rel=\"noopener\">Attached file<\/a><br><br><strong>The Office of the Higher Education Commission (OHEC) has acknowledged the Doctor of Philosophy Program in Accounting (Revised Curriculum 2015) &#8211;   <\/strong><a href=\"http:\/\/www.spu.ac.th\/uploads\/contents\/2017012251226.pdf\" target=\"_blank\" rel=\"noopener\">Attachments<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ab2dfe elementor-widget elementor-widget-text-editor\" data-id=\"4ab2dfe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"p1\"><p><strong>Course Structure<\/strong><\/p><p>Emphasis on research with a high quality dissertation that leads to academic and professional advancement. A dissertation of not less than 48 credits is required.<br><br> <strong>course<\/strong><br> <strong>Remedial<\/strong> <strong>Course<\/strong> (not <strong>counting<\/strong> <strong>credits)<\/strong><\/p><p>  Credits (lecture-practice-self-study)<\/p><table border=\"0\" width=\"554\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\"><thead><tr><th><strong>Course Code<\/strong><\/th> <th><strong>Course Name<\/strong><\/th> <th><strong>Credits<\/strong><\/th><\/tr><\/thead><tbody><tr> <td>ACT602<\/td> <td>International Academic Reading, Writing and Presentation<br> (International Academic Reading, Writing and Presentation)<\/td> <td>NC<\/td><\/tr><tr><td>ACT603<\/td> <td>Contemporary Accounting<br> (Contemporary Accounting)<\/td> <td>NC<\/td><\/tr><tr><td>ACT606<\/td> <td>Advanced Statistics for Research<br> (Advanced Statistics for Research)<\/td> <td>NC<\/td><\/tr><\/tbody><\/table><div> <\/div><p><br><strong>Required Course (<\/strong> <strong>3 credits<\/strong> )  <\/p><p>  Credits (lecture-practice-self-study)<\/p><table border=\"0\" width=\"554\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\"><thead><tr><th><strong>Course Code<\/strong><\/th> <th><strong>Course Name<\/strong><\/th> <th><strong>Credits<\/strong><\/th><\/tr><\/thead><tbody><tr><td>ACT710<\/td> <td>Advanced Accounting Research Methods<br> (Advanced Research Methodology in Accounting)<\/td> <td>3(3-0-9)<\/td><\/tr><\/tbody><\/table><div><br> <\/div><p><strong>Elective Course (<\/strong> <strong>9 credits<\/strong> )<\/p><p>  Credits (lecture-practice-self-study)<\/p><table border=\"0\" width=\"554\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\"><thead><tr><th><strong>Course Code<\/strong><\/th> <th><strong>Course Name<\/strong><\/th> <th><strong>Credits<\/strong><\/th><\/tr><\/thead><tbody><tr><td>ACT720<\/td> <td>Financial Accounting and Management Accounting Research Seminar<br> (Seminar in Financial Accounting and Managerial Accounting Research)<\/td> <td>3(3-0-9)<\/td><\/tr><tr><td>ACT721<\/td> <td>Seminar on Auditing and Internal Auditing Research<br> (Seminar in Auditing and Internal Auditing Research)<\/td> <td>3(3-0-9)<\/td><\/tr><tr><td>ACT722<\/td> <td>Seminar on Accounting System and Accounting Information System Research<br> (Seminar in Accounting System Design and Accounting Information System Research)<\/td> <td>3(3-0-9)<\/td><\/tr><tr><td>ACT723<\/td> <td>Tax Research Seminar<br> (Seminar in Taxation Research)<br><\/td> <td>3(3-0-9)<\/td><\/tr><tr><td>ACT724<\/td> <td>Corporate Governance Research Seminar<br> (Seminar in Corporate Governance Research)<\/td> <td>3(3-0-9)<\/td><\/tr><tr><td>ACT725<\/td> <td>Seminar on Special Topics in Accounting Research<br> (Seminar in Special Topics of Accounting Research)<\/td> <td>3(3-0-9)<\/td><\/tr><\/tbody><\/table><div> <\/div><p><br><strong>Other categories (<\/strong> <strong>Others)<\/strong><\/p><p>  Credits (lecture-practice-self-study)<\/p><table border=\"0\" width=\"554\" cellspacing=\"0\" cellpadding=\"0\" align=\"center\"><thead><tr><th><strong>Course Code<\/strong><\/th> <th><strong>Course Name<\/strong><\/th> <th><strong>Credits<\/strong><\/th><\/tr><\/thead><tbody><tr><td>QEA700<\/td> <td>Written Qualification Examination<br> (Written Qualifying Examination)<\/td> <td>NC<\/td><\/tr><tr><td>QEA701<\/td> <td>Oral Qualification Examination<br> (Oral Qualifying Examination)<\/td> <td>NC<\/td><\/tr><tr><td>ACT898<\/td> <td>Thesis<br> (Thesis)<\/td> <td>48<\/td><\/tr><tr><td>ACT899<\/td> <td>Thesis<br> (Thesis)<\/td> <td>36<\/td><\/tr><\/tbody><\/table><div> <\/div><p>               <\/p><\/div><p><strong>Applicant Qualifications<\/strong><br> <strong>Master&#8217;s degree in Accounting or equivalent<\/strong><br> A person who has completed a Master&#8217;s degree in Accounting or equivalent from an accredited domestic or international educational institution and has a cumulative GPA of not less than 3.25 at the Master&#8217;s level, or a person who has at least 5 years of work experience related to the field of accounting and has English test scores according to the criteria set by the Higher Education Commission.<br> This depends on the discretion of the curriculum management committee. Students may be required to study additional accounting fundamental courses.<br><br> <strong>Graduates in other related fields<\/strong><br> A person who has completed a master&#8217;s degree in a related field from an accredited domestic or international educational institution and has a cumulative grade point average of not less than 3.25 in the master&#8217;s degree program and has at least 5 years of work experience related to the accounting field and has English test scores that meet the criteria set by the Higher Education Commission.<br> This depends on the discretion of the curriculum management committee. Students are required to study additional basic accounting courses.<br><br> <strong>Student selection<\/strong><br> In accordance with Sripathum University regulations on graduate studies.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c13d52a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c13d52a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-655737d\" data-id=\"655737d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-30a0c32 elementor-widget elementor-widget-heading\" data-id=\"30a0c32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Degree Name<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90ac8d8 elementor-widget elementor-widget-text-editor\" data-id=\"90ac8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Thai (full name):<\/strong> Doctor of Philosophy (Accounting)<\/li><li><strong>(Abbreviation) :<\/strong> Ph.D. (Accounting)<\/li><li><strong>English (full name):<\/strong> Doctor of Philosophy (Accountancy)<\/li><li><strong>(Abbreviation):<\/strong> Ph.D. (Accountancy)<\/li><\/ul><p><strong>Course Name<\/strong><\/p><ul><li>Thai language: Doctor of Philosophy in Accounting<\/li><li>Doctor of Philosophy Program in Accountancy<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e7e1088\" data-id=\"e7e1088\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38213c9 elementor-widget elementor-widget-heading\" data-id=\"38213c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Duration of study: 3-year course<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2f38763 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2f38763\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-8df07d5\" data-id=\"8df07d5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-d8c294f\" data-id=\"d8c294f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-821453a elementor-widget elementor-widget-image\" data-id=\"821453a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.spu.ac.th\/campusvisit66\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px3.webp\" class=\"elementor-animation-grow attachment-large size-large wp-image-25997\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px3.webp 600w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px3-300x300.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px3-150x150.webp 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-6187fa7\" data-id=\"6187fa7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0f9425d elementor-widget elementor-widget-image\" data-id=\"0f9425d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.spu.ac.th\/senior\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px2.webp\" class=\"elementor-animation-grow attachment-large size-large wp-image-25995\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px2.webp 600w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px2-300x300.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px2-150x150.webp 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-2d6ea88\" data-id=\"2d6ea88\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b687ef elementor-widget elementor-widget-image\" data-id=\"5b687ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.spu.ac.th\/guidance\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px.webp\" class=\"elementor-animation-grow attachment-large size-large wp-image-25993\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px.webp 600w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px-300x300.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/04\/Marketing-2021_08_876_600_600-px-150x150.webp 150w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-20 elementor-inner-column elementor-element elementor-element-5bb1985\" data-id=\"5bb1985\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7c3870e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7c3870e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b184133\" data-id=\"b184133\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fd44d66 elementor-widget elementor-widget-heading\" data-id=\"fd44d66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CAREER PATH<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05bae89 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"05bae89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f0c2e41 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f0c2e41\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-667a872\" data-id=\"667a872\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f3db3d elementor-skin-slideshow elementor-arrows-yes elementor-widget elementor-widget-media-carousel\" data-id=\"7f3db3d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;skin&quot;:&quot;slideshow&quot;,&quot;centered_slides&quot;:&quot;yes&quot;,&quot;motion_fx_motion_fx_mouse&quot;:&quot;yes&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_offset&quot;:150,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;show_arrows&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;loop&quot;:&quot;yes&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"media-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Slides\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.spu.ac.th\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"7f3db3d\" data-elementor-lightbox-title=\"201612011304538c3Ktkr\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NTY3LCJ1cmwiOiJodHRwczpcL1wvd3d3LnNwdS5hYy50aFwvZmFjXC9hY2NvdW50XC93cC1jb250ZW50XC91cGxvYWRzXC9zaXRlc1wvMTJcLzIwMjNcLzAzXC8yMDE2MTIwMTEzMDQ1MzhjM0t0a3IuanBnIiwic2xpZGVzaG93IjoiN2YzZGIzZCJ9\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"201612011304538c3Ktkr\" style=\"background-image: url(&#039;https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"20170115162054XNsvxub\" style=\"background-image: url(&#039;https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115162054XNsvxub.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"20170115162054nytysZU\" style=\"background-image: url(&#039;https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115162054nytysZU.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"20170115161942BXNKHgW\" style=\"background-image: url(&#039;https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115161942BXNKHgW.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Previous\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Next\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper elementor-thumbnails-swiper swiper\" role=\"region region\" aria-roledescription=\"carousel carousel\" aria-label=\"Slides Slides\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"201612011304538c3Ktkr\" style=\"background-image: url(&#039;https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/201612011304538c3Ktkr.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"20170115162054XNsvxub\" style=\"background-image: url(&#039;https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115162054XNsvxub.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"20170115162054nytysZU\" style=\"background-image: url(&#039;https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115162054nytysZU.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"20170115161942BXNKHgW\" style=\"background-image: url(&#039;https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/20170115161942BXNKHgW.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6955f6e\" data-id=\"6955f6e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-599de29 elementor-widget elementor-widget-heading\" data-id=\"599de29\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Doctor of Philosophy in Accountancy (Ph.D. Accountancy) 3 years\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bff1d11 elementor-widget elementor-widget-text-editor\" data-id=\"bff1d11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>&#8211; Senior executives of the organization<br> &#8211; Self-employed persons, such as owners of accounting offices<br> &#8211; Consultants such as accounting and financial consultants, management accounting, auditing, internal auditing, taxation, and accounting information consultants.<br> &#8211; Lecturers in vocational and higher education institutions, both public and private, etc.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4698db0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4698db0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8d4a736\" data-id=\"8d4a736\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-a095f6d elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a095f6d\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-9dfc516\" data-id=\"9dfc516\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a0b7033 elementor-widget elementor-widget-heading\" data-id=\"a0b7033\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Faculty<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-ac4f612\" data-id=\"ac4f612\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1e5f8c2 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"1e5f8c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.spu.ac.th\/account\/professor\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View all<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-aa9dc23 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"aa9dc23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6e0625b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6e0625b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-691fd92\" data-id=\"691fd92\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae0f7ea elementor-widget elementor-widget-image\" data-id=\"ae0f7ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"375\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-15.jpg\" class=\"attachment-large size-large wp-image-23595\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-15.jpg 350w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-15-280x300.jpg 280w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-39e3feb elementor-widget elementor-widget-text-editor\" data-id=\"39e3feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"name1\"><strong>Assistant Professor Dr. Darunee Euchanajit<br><\/strong> Director of the Doctor of Philosophy Program in Accounting<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c566720\" data-id=\"c566720\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6806478 elementor-widget elementor-widget-image\" data-id=\"6806478\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"448\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-14.jpg\" class=\"attachment-large size-large wp-image-23575\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-14.jpg 350w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-14-234x300.jpg 234w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9205927 elementor-widget elementor-widget-text-editor\" data-id=\"9205927\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 class=\"name1\"><strong>Assistant Professor Dr. Thitaporn Sincharoonsak <br><\/strong>Dean of the Faculty of Accountancy, Acting Director of the Master of Accountancy Program<\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-c11aada\" data-id=\"c11aada\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-994c16c elementor-widget elementor-widget-image\" data-id=\"994c16c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"350\" height=\"220\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-2-1.jpg\" class=\"attachment-large size-large wp-image-23573\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-2-1.jpg 350w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2023\/03\/timthumb-2-1-300x189.jpg 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-31a916d elementor-widget elementor-widget-text-editor\" data-id=\"31a916d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"name1\"><h4 class=\"name1\"><strong>Associate Professor Kalayaporn Panmareng Berk<br><\/strong> Assistant to the Rector for Planning and Quality Assurance<\/h4><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7f5baac elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7f5baac\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_top&quot;:&quot;opacity-tilt&quot;,&quot;shape_divider_bottom&quot;:&quot;opacity-tilt&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t<div class=\"elementor-shape elementor-shape-top\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 2600 131.1\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L2600 0 2600 69.1 0 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.5\" d=\"M0 0L2600 0 2600 69.1 0 69.1z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.25\" d=\"M2600 0L0 0 0 130.1 2600 69.1z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 2600 131.1\" preserveAspectRatio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0 0L2600 0 2600 69.1 0 0z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.5\" d=\"M0 0L2600 0 2600 69.1 0 69.1z\"\/>\n\t<path class=\"elementor-shape-fill\" style=\"opacity:0.25\" d=\"M2600 0L0 0 0 130.1 2600 69.1z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2dae4ef\" data-id=\"2dae4ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8af3e9b elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8af3e9b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-558a85e\" data-id=\"558a85e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1b5a398 elementor-widget elementor-widget-heading\" data-id=\"1b5a398\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Review<br> New things, highlights, differences\n\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e3d99f9 elementor-widget elementor-widget-text-editor\" data-id=\"e3d99f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The Faculty recognizes the importance of producing graduates with knowledge, ability, expertise, vision, and the ability to work at an international level, especially in the ASEAN region, efficiently and effectively. Therefore, there is cooperation with organizations, professional associations, government agencies, and both domestic and international business sectors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-58ea33b\" data-id=\"58ea33b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80e0a39 elementor-widget elementor-widget-video\" data-id=\"80e0a39\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=n7SAB_onYnI&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;video_type&quot;:&quot;youtube&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a65c701 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a65c701\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2849f2a\" data-id=\"2849f2a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fbfff2e elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbfff2e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-70172b4\" data-id=\"70172b4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d1ddda elementor-widget elementor-widget-heading\" data-id=\"5d1ddda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Faculty News<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5cae06e\" data-id=\"5cae06e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a649c3 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"1a649c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.spu.ac.th\/account\/news\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">View all scholarships<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c7866d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2c7866d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5e7aff9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e7aff9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3693aa8\" data-id=\"3693aa8\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65399a1 elementor-grid-4 elementor-posts--align-center elementor-grid-tablet-3 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"65399a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;4&quot;,&quot;classic_columns_tablet&quot;:&quot;3&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-64592 post type-post status-publish format-standard has-post-thumbnail hentry category-public-relations-en\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/dont-miss-out-on-the-popular-dek68-scholarships\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481024046_945223277792481_7537198608287866784_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-64121\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481024046_945223277792481_7537198608287866784_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481024046_945223277792481_7537198608287866784_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481024046_945223277792481_7537198608287866784_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481024046_945223277792481_7537198608287866784_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481024046_945223277792481_7537198608287866784_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481024046_945223277792481_7537198608287866784_n.jpg.webp 1040w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/dont-miss-out-on-the-popular-dek68-scholarships\/\" >\n\t\t\t\tDon&#8217;t miss out on the popular #DEK68 scholarships.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-64588 post type-post status-publish format-standard has-post-thumbnail hentry category-public-relations-en\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-faculty-of-accountancy-organizes-training-to-count-cpd-cpa-hours-in-accounting-for-17-hours-and-ethics-for-1-hour-on-the-topic-in-depth-tfrs-for-npaes-tfrs-15-and-cost-accounting-system\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481154508_942501114731364_425940343727611290_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-64117\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/481154508_942501114731364_425940343727611290_n-300x300.jpg.webp 300w, 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href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-faculty-of-accountancy-organizes-training-to-count-cpd-cpa-hours-in-accounting-for-17-hours-and-ethics-for-1-hour-on-the-topic-in-depth-tfrs-for-npaes-tfrs-15-and-cost-accounting-system\/\" >\n\t\t\t\tSPU Faculty of Accountancy organizes training to count CPD\/CPA hours in accounting for 17 hours and ethics for 1 hour on the topic &#8220;In-depth TFRS for NPAEs, TFRS 15 and Cost Accounting System&#8221;\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-64595 post type-post status-publish format-standard has-post-thumbnail hentry category-news-and-events\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-accounting-teacher-workshop-on-using-power-bi\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480428306_942305308084278_8001687009376623311_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-64114\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480428306_942305308084278_8001687009376623311_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480428306_942305308084278_8001687009376623311_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480428306_942305308084278_8001687009376623311_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480428306_942305308084278_8001687009376623311_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480428306_942305308084278_8001687009376623311_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480428306_942305308084278_8001687009376623311_n.jpg.webp 1080w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-accounting-teacher-workshop-on-using-power-bi\/\" >\n\t\t\t\tSPU Accounting Teacher: Workshop on using Power BI\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-64591 post type-post status-publish format-standard has-post-thumbnail hentry category-graduate-news-and-activities\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-path-to-success-in-ph-d-studies-in-accounting\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480879054_941779901470152_8089249190995486809_n-300x169.jpg.webp\" class=\"attachment-medium size-medium wp-image-64087\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480879054_941779901470152_8089249190995486809_n-300x169.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480879054_941779901470152_8089249190995486809_n-1024x576.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480879054_941779901470152_8089249190995486809_n-768x432.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480879054_941779901470152_8089249190995486809_n-1536x864.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/480879054_941779901470152_8089249190995486809_n.jpg.webp 1706w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-path-to-success-in-ph-d-studies-in-accounting\/\" >\n\t\t\t\tSPU Account: Path to Success in Ph.D. Studies in Accounting\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>(Ph.D. Accountancy) 3 years Doctor of Philosophy in Accounting The<\/p>\n","protected":false},"author":43,"featured_media":0,"parent":52004,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-54665","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/en\/wp-json\/wp\/v2\/pages\/54665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/en\/wp-json\/wp\/v2\/users\/43"}],"replies":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/en\/wp-json\/wp\/v2\/comments?post=54665"}],"version-history":[{"count":0,"href":"https:\/\/www.spu.ac.th\/fac\/account\/en\/wp-json\/wp\/v2\/pages\/54665\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.spu.ac.th\/fac\/account\/en\/wp-json\/wp\/v2\/pages\/52004"}],"wp:attachment":[{"href":"https:\/\/www.spu.ac.th\/fac\/account\/en\/wp-json\/wp\/v2\/media?parent=54665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}