{"id":55794,"date":"2023-07-05T04:31:33","date_gmt":"2023-07-05T04:31:33","guid":{"rendered":"https:\/\/www.spu.ac.th\/fac\/account\/achievements-and-awards"},"modified":"2025-03-14T07:19:27","modified_gmt":"2025-03-14T07:19:27","slug":"achievements-and-awards","status":"publish","type":"page","link":"https:\/\/www.spu.ac.th\/fac\/account\/en\/achievements-and-awards\/","title":{"rendered":"Achievements and Awards"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"55794\" class=\"elementor elementor-55794 elementor-18263\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cfa6727 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfa6727\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&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-top-column elementor-element elementor-element-e9c4169\" data-id=\"e9c4169\" 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\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-d51451e\" data-id=\"d51451e\" 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a1755f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a1755f4\" 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-5d09642\" data-id=\"5d09642\" 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-e6418c3 elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"e6418c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2411\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2411\" aria-expanded=\"false\">all<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2412\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2412\" aria-expanded=\"false\">Faculty Journal<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2413\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2413\" aria-expanded=\"false\">Student work<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2414\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2414\" aria-expanded=\"false\">Professor's research article<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-2415\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2415\" aria-expanded=\"false\">Student research articles<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-2411\" aria-expanded=\"false\">all<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2411\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2411\" tabindex=\"0\" hidden=\"false\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"66026\" class=\"elementor elementor-66026 elementor-18276\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7ab096c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7ab096c\" 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-4eaf000\" data-id=\"4eaf000\" 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-e6c835a elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"e6c835a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_masonry&quot;:&quot;yes&quot;,&quot;pagination_type&quot;:&quot;numbers_and_prev_next&quot;,&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&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-64519 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-the-outstanding-alumni-of-spu-accounting-2\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/471228926_899457992369010_733747120110362946_n-300x200.jpg.webp\" class=\"attachment-medium size-medium wp-image-63367\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/471228926_899457992369010_733747120110362946_n-300x200.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/471228926_899457992369010_733747120110362946_n-1024x683.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/471228926_899457992369010_733747120110362946_n-768x512.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/471228926_899457992369010_733747120110362946_n-1536x1024.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/03\/471228926_899457992369010_733747120110362946_n.jpg.webp 2048w\" 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\/congratulations-to-the-outstanding-alumni-of-spu-accounting-2\/\" >\n\t\t\t\tCongratulations to the outstanding alumni of SPU Accounting.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMarch 1, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-the-outstanding-alumni-of-spu-accounting-2\/\" aria-label=\"Read more about Congratulations to the outstanding alumni of SPU Accounting.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64497 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-the-outstanding-alumni-of-spu-accounting\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/470239453_894547106193432_6077599561983786327_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-63034\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/470239453_894547106193432_6077599561983786327_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/470239453_894547106193432_6077599561983786327_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/470239453_894547106193432_6077599561983786327_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/470239453_894547106193432_6077599561983786327_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/470239453_894547106193432_6077599561983786327_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/470239453_894547106193432_6077599561983786327_n.jpg.webp 1280w\" 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\/congratulations-to-the-outstanding-alumni-of-spu-accounting\/\" >\n\t\t\t\tCongratulations to the outstanding alumni of SPU Accounting.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-the-outstanding-alumni-of-spu-accounting\/\" aria-label=\"Read more about Congratulations to the outstanding alumni of SPU Accounting.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64443 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-thimphika-thaoju-a-masters-degree-student-in-accountancy-at-sripathum-university\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-62430\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_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\/spu-account-congratulations-to-ms-thimphika-thaoju-a-masters-degree-student-in-accountancy-at-sripathum-university\/\" >\n\t\t\t\tSPU Account: Congratulations to Ms. Thimphika Thaoju, a Master&#8217;s degree student in Accountancy at Sripathum University.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 18, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Received the Outstanding Student Award for Outstanding Thesis at the Master&#8217;s level. From the Private<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-thimphika-thaoju-a-masters-degree-student-in-accountancy-at-sripathum-university\/\" aria-label=\"Read more about SPU Account: Congratulations to Ms. Thimphika Thaoju, a Master&#8217;s degree student in Accountancy at Sripathum University.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64881 post type-post status-publish format-standard has-post-thumbnail hentry category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-nong-ao-ms-siripaporn-sincharoonsak-who-won-the-nivea-favorite-award-at-freshy-day-67\/\" 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\/01\/453189232_798521129129364_1424926391769130567_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-59973\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_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\/congratulations-to-nong-ao-ms-siripaporn-sincharoonsak-who-won-the-nivea-favorite-award-at-freshy-day-67\/\" >\n\t\t\t\tCongratulations to Nong Ao, Ms. Siripaporn Sincharoonsak, who won the NIVEA Favorite Award at Freshy Day 67.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 28, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-nong-ao-ms-siripaporn-sincharoonsak-who-won-the-nivea-favorite-award-at-freshy-day-67\/\" aria-label=\"Read more about Congratulations to Nong Ao, Ms. Siripaporn Sincharoonsak, who won the NIVEA Favorite Award at Freshy Day 67.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64874 post type-post status-publish format-standard has-post-thumbnail hentry category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-pannakorn-chaw-angthong-a-student-of-the-faculty-of-accountancy-spu-who-received-an-honorable-mention-in-the-international-cooperative-education-category\/\" 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\/01\/452110607_794815866166557_7671643722762277737_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-59911\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_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\/spu-account-congratulations-to-ms-pannakorn-chaw-angthong-a-student-of-the-faculty-of-accountancy-spu-who-received-an-honorable-mention-in-the-international-cooperative-education-category\/\" >\n\t\t\t\tSPU Account: Congratulations to Ms. Pannakorn Chaw-Angthong, a student of the Faculty of Accountancy, SPU, who received an honorable mention in the International Cooperative Education category.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 28, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Cooperative Education and Integrated Education with Work (CWIE) Contest, Semester 2\/2023, University Level<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-pannakorn-chaw-angthong-a-student-of-the-faculty-of-accountancy-spu-who-received-an-honorable-mention-in-the-international-cooperative-education-category\/\" aria-label=\"Read more about SPU Account: Congratulations to Ms. Pannakorn Chaw-Angthong, a student of the Faculty of Accountancy, SPU, who received an honorable mention in the International Cooperative Education category.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64857 post type-post status-publish format-standard has-post-thumbnail hentry category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-accounting-students-show-their-potential-winning-3-awards-in-national-competition\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"168\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n-300x168.jpg.webp\" class=\"attachment-medium size-medium wp-image-59777\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n-300x168.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n-1024x575.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n-768x431.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n.jpg.webp 1444w\" 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-students-show-their-potential-winning-3-awards-in-national-competition\/\" >\n\t\t\t\tSPU accounting students show their potential, winning 3 awards in national competition\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 23, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SPU accounting students show their potential, winning 3 awards in national competition<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-accounting-students-show-their-potential-winning-3-awards-in-national-competition\/\" aria-label=\"Read more about SPU accounting students show their potential, winning 3 awards in national competition\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64837 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-control-based-on-the-coso-framework-and-risk-management-affecting-the-performance-of-government-agency-personnel-in-the-lower-northern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59551\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32.jpg.webp 1569w\" 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\/internal-control-based-on-the-coso-framework-and-risk-management-affecting-the-performance-of-government-agency-personnel-in-the-lower-northern-region\/\" >\n\t\t\t\tInternal control based on the COSO framework and risk management affecting the performance of government agency personnel in the lower northern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-control-based-on-the-coso-framework-and-risk-management-affecting-the-performance-of-government-agency-personnel-in-the-lower-northern-region\/\" aria-label=\"Read more about Internal control based on the COSO framework and risk management affecting the performance of government agency personnel in the lower northern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64832 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/characteristics-and-motivations-affecting-the-accounting-performance-of-accountants-who-are-members-of-the-accountancy-professional-council-in-the-andaman-coast-southern-provinces\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59547\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32.jpg.webp 1569w\" 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\/characteristics-and-motivations-affecting-the-accounting-performance-of-accountants-who-are-members-of-the-accountancy-professional-council-in-the-andaman-coast-southern-provinces\/\" >\n\t\t\t\tCharacteristics and motivations affecting the accounting performance of accountants who are members of the Accountancy Professional Council in the Andaman Coast Southern Provinces\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/characteristics-and-motivations-affecting-the-accounting-performance-of-accountants-who-are-members-of-the-accountancy-professional-council-in-the-andaman-coast-southern-provinces\/\" aria-label=\"Read more about Characteristics and motivations affecting the accounting performance of accountants who are members of the Accountancy Professional Council in the Andaman Coast Southern Provinces\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64829 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/asset-management-efficiency-financial-liquidity-and-debt-repayment-ability-affecting-the-profitability-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-and-food\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59543\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07.jpg.webp 1569w\" 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\/asset-management-efficiency-financial-liquidity-and-debt-repayment-ability-affecting-the-profitability-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-and-food\/\" >\n\t\t\t\tAsset management efficiency, financial liquidity and debt repayment ability affecting the profitability and dividend yield of listed companies in the Stock Exchange of Thailand, agricultural and food industry groups.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/asset-management-efficiency-financial-liquidity-and-debt-repayment-ability-affecting-the-profitability-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-and-food\/\" aria-label=\"Read more about Asset management efficiency, financial liquidity and debt repayment ability affecting the profitability and dividend yield of listed companies in the Stock Exchange of Thailand, agricultural and food industry groups.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64834 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-controls-and-financial-audits-affect-the-performance-of-the-office-of-the-attorney-general\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59539\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c.jpg.webp 1569w\" 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\/internal-controls-and-financial-audits-affect-the-performance-of-the-office-of-the-attorney-general\/\" >\n\t\t\t\tInternal controls and financial audits affect the performance of the Office of the Attorney General.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-controls-and-financial-audits-affect-the-performance-of-the-office-of-the-attorney-general\/\" aria-label=\"Read more about Internal controls and financial audits affect the performance of the Office of the Attorney General.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64831 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-cash-flow-and-capital-structure-on-stock-prices-and-dividend-yields-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59535\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c.jpg.webp 1569w\" 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\/the-impact-of-cash-flow-and-capital-structure-on-stock-prices-and-dividend-yields-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" >\n\t\t\t\tThe impact of cash flow and capital structure on stock prices and dividend yields of listed companies in the Stock Exchange of Thailand, service industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-cash-flow-and-capital-structure-on-stock-prices-and-dividend-yields-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" aria-label=\"Read more about The impact of cash flow and capital structure on stock prices and dividend yields of listed companies in the Stock Exchange of Thailand, service industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64826 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-technology-adoption-and-working-environment-on-the-efficiency-of-using-the-accounting-information-system-of-the-office-of-the-attorney-general\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59529\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17.jpg.webp 1569w\" 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\/the-influence-of-technology-adoption-and-working-environment-on-the-efficiency-of-using-the-accounting-information-system-of-the-office-of-the-attorney-general\/\" >\n\t\t\t\tThe influence of technology adoption and working environment on the efficiency of using the accounting information system of the Office of the Attorney General\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-technology-adoption-and-working-environment-on-the-efficiency-of-using-the-accounting-information-system-of-the-office-of-the-attorney-general\/\" aria-label=\"Read more about The influence of technology adoption and working environment on the efficiency of using the accounting information system of the Office of the Attorney General\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64823 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/attitude-and-acceptance-of-information-system-technology-users-affecting-the-success-of-the-information-system-a-case-study-of-personal-income-tax-filing-via-the-internet-by-taxpayers-in-bangkok-and\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59522\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c.jpg.webp 1569w\" 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\/attitude-and-acceptance-of-information-system-technology-users-affecting-the-success-of-the-information-system-a-case-study-of-personal-income-tax-filing-via-the-internet-by-taxpayers-in-bangkok-and\/\" >\n\t\t\t\tAttitude and acceptance of information system technology users affecting the success of the information system: A case study of personal income tax filing via the Internet by taxpayers in Bangkok and its vicinity\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/attitude-and-acceptance-of-information-system-technology-users-affecting-the-success-of-the-information-system-a-case-study-of-personal-income-tax-filing-via-the-internet-by-taxpayers-in-bangkok-and\/\" aria-label=\"Read more about Attitude and acceptance of information system technology users affecting the success of the information system: A case study of personal income tax filing via the Internet by taxpayers in Bangkok and its vicinity\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64819 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-internal-and-external-environment-on-personal-financial-planning-of-military-officers-in-the-somdej-phra-ekathotsarot-camp-phitsanulok-province\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59515\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c.jpg.webp 1569w\" 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\/the-influence-of-internal-and-external-environment-on-personal-financial-planning-of-military-officers-in-the-somdej-phra-ekathotsarot-camp-phitsanulok-province\/\" >\n\t\t\t\tThe influence of internal and external environment on personal financial planning of military officers in the Somdej Phra Ekathotsarot Camp, Phitsanulok Province\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-internal-and-external-environment-on-personal-financial-planning-of-military-officers-in-the-somdej-phra-ekathotsarot-camp-phitsanulok-province\/\" aria-label=\"Read more about The influence of internal and external environment on personal financial planning of military officers in the Somdej Phra Ekathotsarot Camp, Phitsanulok Province\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64824 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-liquidity-and-financial-performance-on-the-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59503\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a.jpg.webp 1569w\" 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\/the-impact-of-liquidity-and-financial-performance-on-the-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group\/\" >\n\t\t\t\tThe impact of liquidity and financial performance on the market value of listed companies in the Stock Exchange of Thailand, Resources Industry Group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-liquidity-and-financial-performance-on-the-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group\/\" aria-label=\"Read more about The impact of liquidity and financial performance on the market value of listed companies in the Stock Exchange of Thailand, Resources Industry Group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64820 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/tax-payment-components-including-obstacles-affecting-the-filing-and-payment-of-personal-income-tax-in-the-andaman-sea-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59496\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23.jpg.webp 1569w\" 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\/tax-payment-components-including-obstacles-affecting-the-filing-and-payment-of-personal-income-tax-in-the-andaman-sea-region\/\" >\n\t\t\t\tTax payment components including obstacles affecting the filing and payment of personal income tax in the Andaman Sea region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/tax-payment-components-including-obstacles-affecting-the-filing-and-payment-of-personal-income-tax-in-the-andaman-sea-region\/\" aria-label=\"Read more about Tax payment components including obstacles affecting the filing and payment of personal income tax in the Andaman Sea region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64816 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/characteristics-of-good-information-systems-and-acceptance-of-information-system-technology-use-affect-the-success-of-computerized-accounting-systems-e-laas-of-local-administrative-organizations-in\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59489\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32.jpg.webp 1569w\" 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\/characteristics-of-good-information-systems-and-acceptance-of-information-system-technology-use-affect-the-success-of-computerized-accounting-systems-e-laas-of-local-administrative-organizations-in\/\" >\n\t\t\t\tCharacteristics of good information systems and acceptance of information system technology use affect the success of computerized accounting systems (e-LAAS) of local administrative organizations in the metropolitan area.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/characteristics-of-good-information-systems-and-acceptance-of-information-system-technology-use-affect-the-success-of-computerized-accounting-systems-e-laas-of-local-administrative-organizations-in\/\" aria-label=\"Read more about Characteristics of good information systems and acceptance of information system technology use affect the success of computerized accounting systems (e-LAAS) of local administrative organizations in the metropolitan area.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64812 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-asset-management-efficiency-and-profitability-on-the-stock-price-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-industry-and-food-industry-and\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59481\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32.jpg.webp 1569w\" 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\/the-influence-of-asset-management-efficiency-and-profitability-on-the-stock-price-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-industry-and-food-industry-and\/\" >\n\t\t\t\tThe influence of asset management efficiency and profitability on the stock price and dividend yield of listed companies in the Stock Exchange of Thailand, agricultural industry and food industry and resource industry groups\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-asset-management-efficiency-and-profitability-on-the-stock-price-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-industry-and-food-industry-and\/\" aria-label=\"Read more about The influence of asset management efficiency and profitability on the stock price and dividend yield of listed companies in the Stock Exchange of Thailand, agricultural industry and food industry and resource industry groups\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64809 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-quality-of-financial-reports-of-the-office-of-the-attorney-general\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59469\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21.jpg.webp 1569w\" 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\/factors-affecting-the-quality-of-financial-reports-of-the-office-of-the-attorney-general\/\" >\n\t\t\t\tFactors affecting the quality of financial reports of the Office of the Attorney General\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-quality-of-financial-reports-of-the-office-of-the-attorney-general\/\" aria-label=\"Read more about Factors affecting the quality of financial reports of the Office of the Attorney General\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64806 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-operating-results-and-financial-liquidity-on-corporate-income-tax-of-listed-businesses-in-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59403\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32.jpg.webp 1569w\" 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\/the-impact-of-operating-results-and-financial-liquidity-on-corporate-income-tax-of-listed-businesses-in-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe impact of operating results and financial liquidity on corporate income tax of listed businesses in the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-operating-results-and-financial-liquidity-on-corporate-income-tax-of-listed-businesses-in-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The impact of operating results and financial liquidity on corporate income tax of listed businesses in the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64799 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-operating-ratios-and-capital-structure-on-earnings-management-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-industry-groups\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59393\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1.jpg.webp 1569w\" 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\/the-impact-of-operating-ratios-and-capital-structure-on-earnings-management-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-industry-groups\/\" >\n\t\t\t\tThe impact of operating ratios and capital structure on earnings management and market value of listed companies in the Stock Exchange of Thailand, industry groups\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-operating-ratios-and-capital-structure-on-earnings-management-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-industry-groups\/\" aria-label=\"Read more about The impact of operating ratios and capital structure on earnings management and market value of listed companies in the Stock Exchange of Thailand, industry groups\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64800 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/perception-of-benefits-affecting-technology-acceptance-and-decision-making-in-choosing-ready-made-accounting-software-among-finance-and-accounting-professionals-department-of-disease-control-ministr\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59360\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c.jpg.webp 1569w\" 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\/perception-of-benefits-affecting-technology-acceptance-and-decision-making-in-choosing-ready-made-accounting-software-among-finance-and-accounting-professionals-department-of-disease-control-ministr\/\" >\n\t\t\t\tPerception of benefits affecting technology acceptance and decision making in choosing ready-made accounting software among finance and accounting professionals, Department of Disease Control, Ministry of Public Health\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/perception-of-benefits-affecting-technology-acceptance-and-decision-making-in-choosing-ready-made-accounting-software-among-finance-and-accounting-professionals-department-of-disease-control-ministr\/\" aria-label=\"Read more about Perception of benefits affecting technology acceptance and decision making in choosing ready-made accounting software among finance and accounting professionals, Department of Disease Control, Ministry of Public Health\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64797 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-and-debt-repayment-ability-with-return-on-securities-of-companies-in-the-real-estate-and-construction-industry-listed-on-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59327\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13.jpg.webp 1569w\" 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\/the-relationship-between-profitability-and-debt-repayment-ability-with-return-on-securities-of-companies-in-the-real-estate-and-construction-industry-listed-on-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between profitability and debt repayment ability with return on securities of companies in the real estate and construction industry listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-and-debt-repayment-ability-with-return-on-securities-of-companies-in-the-real-estate-and-construction-industry-listed-on-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between profitability and debt repayment ability with return on securities of companies in the real estate and construction industry listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64789 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-assets-liabilities-and-earnings-with-market-price-ratio-and-future-earnings-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59316\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30.jpg.webp 1569w\" 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\/the-relationship-between-assets-liabilities-and-earnings-with-market-price-ratio-and-future-earnings-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" >\n\t\t\t\tThe relationship between assets, liabilities and earnings with market price ratio and future earnings of listed companies in the Stock Exchange of Thailand, service industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-assets-liabilities-and-earnings-with-market-price-ratio-and-future-earnings-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" aria-label=\"Read more about The relationship between assets, liabilities and earnings with market price ratio and future earnings of listed companies in the Stock Exchange of Thailand, service industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64794 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-profitability-financial-structure-and-return-on-investment-on-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-industrial-product-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59276\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32.jpg.webp 1569w\" 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\/the-impact-of-profitability-financial-structure-and-return-on-investment-on-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-industrial-product-group\/\" >\n\t\t\t\tThe impact of profitability, financial structure and return on investment on the value of listed companies in the Stock Exchange of Thailand, industrial product group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-profitability-financial-structure-and-return-on-investment-on-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-industrial-product-group\/\" aria-label=\"Read more about The impact of profitability, financial structure and return on investment on the value of listed companies in the Stock Exchange of Thailand, industrial product group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64790 post type-post status-publish format-standard has-post-thumbnail hentry category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/national-commendation-award-peak-digital-accounting-championship-2024\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"225\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/448909596_777575577890586_7225548809068919696_n-225x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-59252\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/448909596_777575577890586_7225548809068919696_n-225x300.jpg.webp 225w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/448909596_777575577890586_7225548809068919696_n-768x1024.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/448909596_777575577890586_7225548809068919696_n.jpg.webp 1108w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/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\/national-commendation-award-peak-digital-accounting-championship-2024\/\" >\n\t\t\t\tNational Commendation Award \u201cPEAK Digital Accounting Championship 2024\u201c\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Congratulations to SPU Accounting students. Received the national commendation award \u201cPEAK Digital Accounting Championship 2024\u201c<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/national-commendation-award-peak-digital-accounting-championship-2024\/\" aria-label=\"Read more about National Commendation Award \u201cPEAK Digital Accounting Championship 2024\u201c\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64786 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/financial-and-accounting-management-affecting-the-performance-of-personnel-at-the-defense-finance-department-office-of-the-permanent-secretary-ministry-of-defense\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59270\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1.jpg.webp 1569w\" 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\/financial-and-accounting-management-affecting-the-performance-of-personnel-at-the-defense-finance-department-office-of-the-permanent-secretary-ministry-of-defense\/\" >\n\t\t\t\tFinancial and accounting management affecting the performance of personnel at the Defense Finance Department, Office of the Permanent Secretary, Ministry of Defense\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/financial-and-accounting-management-affecting-the-performance-of-personnel-at-the-defense-finance-department-office-of-the-permanent-secretary-ministry-of-defense\/\" aria-label=\"Read more about Financial and accounting management affecting the performance of personnel at the Defense Finance Department, Office of the Permanent Secretary, Ministry of Defense\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64779 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-quality-of-financial-statements-from-the-perspective-of-accountants-of-companies-listed-on-the-set100-stock-exchange\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59217\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c.jpg.webp 1569w\" 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\/factors-affecting-the-quality-of-financial-statements-from-the-perspective-of-accountants-of-companies-listed-on-the-set100-stock-exchange\/\" >\n\t\t\t\tFactors affecting the quality of financial statements from the perspective of accountants of companies listed on the SET100 stock exchange\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-quality-of-financial-statements-from-the-perspective-of-accountants-of-companies-listed-on-the-set100-stock-exchange\/\" aria-label=\"Read more about Factors affecting the quality of financial statements from the perspective of accountants of companies listed on the SET100 stock exchange\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64780 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/success-and-usage-of-electronic-invoice-and-receipt-system-that-affects-the-efficiency-of-accounting-operations-of-electronic-tax-registered-businesses\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59195\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13.jpg.webp 1569w\" 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\/success-and-usage-of-electronic-invoice-and-receipt-system-that-affects-the-efficiency-of-accounting-operations-of-electronic-tax-registered-businesses\/\" >\n\t\t\t\tSuccess and usage of electronic invoice and receipt system that affects the efficiency of accounting operations of electronic tax registered businesses\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/success-and-usage-of-electronic-invoice-and-receipt-system-that-affects-the-efficiency-of-accounting-operations-of-electronic-tax-registered-businesses\/\" aria-label=\"Read more about Success and usage of electronic invoice and receipt system that affects the efficiency of accounting operations of electronic tax registered businesses\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64772 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-preparation-of-farmer-accounts-in-the-central-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59183\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19.jpg.webp 1569w\" 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\/factors-affecting-the-preparation-of-farmer-accounts-in-the-central-region\/\" >\n\t\t\t\tFactors affecting the preparation of farmer accounts in the Central region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-preparation-of-farmer-accounts-in-the-central-region\/\" aria-label=\"Read more about Factors affecting the preparation of farmer accounts in the Central region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64768 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/study-the-influence-of-accounting-data-quality-and-management-process-on-efficient-budget-management-of-educational-institutions-under-the-secondary-education-area-office-of-the-three-southern-border\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59179\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c.jpg.webp 1569w\" 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\/study-the-influence-of-accounting-data-quality-and-management-process-on-efficient-budget-management-of-educational-institutions-under-the-secondary-education-area-office-of-the-three-southern-border\/\" >\n\t\t\t\tStudy the influence of accounting data quality and management process on efficient budget management of educational institutions under the Secondary Education Area Office of the Three Southern Border Provinces\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/study-the-influence-of-accounting-data-quality-and-management-process-on-efficient-budget-management-of-educational-institutions-under-the-secondary-education-area-office-of-the-three-southern-border\/\" aria-label=\"Read more about Study the influence of accounting data quality and management process on efficient budget management of educational institutions under the Secondary Education Area Office of the Three Southern Border Provinces\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64775 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/auditing-practice-standards-and-working-environment-factors-affecting-the-performance-of-cooperative-auditors-in-bangkok-and-its-vicinity\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59174\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c.jpg.webp 1569w\" 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\/auditing-practice-standards-and-working-environment-factors-affecting-the-performance-of-cooperative-auditors-in-bangkok-and-its-vicinity\/\" >\n\t\t\t\tAuditing practice standards and working environment factors affecting the performance of cooperative auditors in Bangkok and its vicinity\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/auditing-practice-standards-and-working-environment-factors-affecting-the-performance-of-cooperative-auditors-in-bangkok-and-its-vicinity\/\" aria-label=\"Read more about Auditing practice standards and working environment factors affecting the performance of cooperative auditors in Bangkok and its vicinity\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64767 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-development-of-professional-knowledge-and-skills-affects-the-quality-of-the-audit-work-of-auditors-of-the-office-of-the-auditor-general-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59149\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32.jpg.webp 1569w\" 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\/the-development-of-professional-knowledge-and-skills-affects-the-quality-of-the-audit-work-of-auditors-of-the-office-of-the-auditor-general-of-thailand\/\" >\n\t\t\t\tThe development of professional knowledge and skills affects the quality of the audit work of auditors of the Office of the Auditor General of Thailand.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-development-of-professional-knowledge-and-skills-affects-the-quality-of-the-audit-work-of-auditors-of-the-office-of-the-auditor-general-of-thailand\/\" aria-label=\"Read more about The development of professional knowledge and skills affects the quality of the audit work of auditors of the Office of the Auditor General of Thailand.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64762 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-decision-to-use-accounting-programs-connected-via-a-network-using-cloud-computing-technology-of-the-small-to-medium-sized-community-enterprises-smes-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59143\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35.jpg.webp 1569w\" 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\/factors-affecting-the-decision-to-use-accounting-programs-connected-via-a-network-using-cloud-computing-technology-of-the-small-to-medium-sized-community-enterprises-smes-group\/\" >\n\t\t\t\tFactors affecting the decision to use accounting programs connected via a network using Cloud Computing technology of the small to medium-sized community enterprises (SMEs) group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-decision-to-use-accounting-programs-connected-via-a-network-using-cloud-computing-technology-of-the-small-to-medium-sized-community-enterprises-smes-group\/\" aria-label=\"Read more about Factors affecting the decision to use accounting programs connected via a network using Cloud Computing technology of the small to medium-sized community enterprises (SMEs) group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64758 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/competencies-and-skills-of-accountants-in-the-digital-age-affecting-operations-in-the-army-finance-office\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59136\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c.jpg.webp 1569w\" 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\/competencies-and-skills-of-accountants-in-the-digital-age-affecting-operations-in-the-army-finance-office\/\" >\n\t\t\t\tCompetencies and skills of accountants in the digital age affecting operations in the Army Finance Office\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/competencies-and-skills-of-accountants-in-the-digital-age-affecting-operations-in-the-army-finance-office\/\" aria-label=\"Read more about Competencies and skills of accountants in the digital age affecting operations in the Army Finance Office\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64742 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-system-quality-and-information-usage-quality-on-the-performance-of-personnel-in-the-new-gfmis-thai-system-of-the-royal-thai-army\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58994\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10.jpg.webp 1569w\" 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\/the-influence-of-system-quality-and-information-usage-quality-on-the-performance-of-personnel-in-the-new-gfmis-thai-system-of-the-royal-thai-army\/\" >\n\t\t\t\tThe influence of system quality and information usage quality on the performance of personnel in the New GFMIS Thai system of the Royal Thai Army\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-system-quality-and-information-usage-quality-on-the-performance-of-personnel-in-the-new-gfmis-thai-system-of-the-royal-thai-army\/\" aria-label=\"Read more about The influence of system quality and information usage quality on the performance of personnel in the New GFMIS Thai system of the Royal Thai Army\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64738 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-growth-rate-financial-ratios-and-company-size-on-the-capital-structure-of-listed-companies-in-the-set100-stock-market\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58985\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13.jpg.webp 1569w\" 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\/the-influence-of-growth-rate-financial-ratios-and-company-size-on-the-capital-structure-of-listed-companies-in-the-set100-stock-market\/\" >\n\t\t\t\tThe influence of growth rate, financial ratios and company size on the capital structure of listed companies in the SET100 stock market\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-growth-rate-financial-ratios-and-company-size-on-the-capital-structure-of-listed-companies-in-the-set100-stock-market\/\" aria-label=\"Read more about The influence of growth rate, financial ratios and company size on the capital structure of listed companies in the SET100 stock market\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64745 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-choice-of-ready-made-accounting-software-for-accounting-operations-of-medium-and-small-sized-enterprises-in-the-upper-central-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58975\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35.jpg.webp 1569w\" 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\/factors-affecting-the-choice-of-ready-made-accounting-software-for-accounting-operations-of-medium-and-small-sized-enterprises-in-the-upper-central-region\/\" >\n\t\t\t\tFactors affecting the choice of ready-made accounting software for accounting operations of medium and small-sized enterprises in the upper central region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-choice-of-ready-made-accounting-software-for-accounting-operations-of-medium-and-small-sized-enterprises-in-the-upper-central-region\/\" aria-label=\"Read more about Factors affecting the choice of ready-made accounting software for accounting operations of medium and small-sized enterprises in the upper central region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64741 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/motivational-factors-and-technology-adoption-affecting-personal-income-tax-filing-in-revenue-department-region-1\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58967\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32.jpg.webp 1569w\" 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\/motivational-factors-and-technology-adoption-affecting-personal-income-tax-filing-in-revenue-department-region-1\/\" >\n\t\t\t\tMotivational factors and technology adoption affecting personal income tax filing in Revenue Department Region 1\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/motivational-factors-and-technology-adoption-affecting-personal-income-tax-filing-in-revenue-department-region-1\/\" aria-label=\"Read more about Motivational factors and technology adoption affecting personal income tax filing in Revenue Department Region 1\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64736 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-profitability-ratio-and-financial-structure-ratio-on-the-stock-price-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-set-50-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58960\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32.jpg.webp 1569w\" 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\/the-impact-of-profitability-ratio-and-financial-structure-ratio-on-the-stock-price-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-set-50-group\/\" >\n\t\t\t\tThe impact of profitability ratio and financial structure ratio on the stock price and market value of listed companies in the Stock Exchange of Thailand, SET 50 group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-profitability-ratio-and-financial-structure-ratio-on-the-stock-price-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-set-50-group\/\" aria-label=\"Read more about The impact of profitability ratio and financial structure ratio on the stock price and market value of listed companies in the Stock Exchange of Thailand, SET 50 group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64732 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/liquidity-and-debt-management-ability-affect-the-profitability-and-returns-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group-energy-and-utilities-business-category\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58952\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32.jpg.webp 1569w\" 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\/liquidity-and-debt-management-ability-affect-the-profitability-and-returns-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group-energy-and-utilities-business-category\/\" >\n\t\t\t\tLiquidity and debt management ability affect the profitability and returns of listed companies in the Stock Exchange of Thailand, Resources Industry Group, Energy and Utilities Business Category.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/liquidity-and-debt-management-ability-affect-the-profitability-and-returns-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group-energy-and-utilities-business-category\/\" aria-label=\"Read more about Liquidity and debt management ability affect the profitability and returns of listed companies in the Stock Exchange of Thailand, Resources Industry Group, Energy and Utilities Business Category.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64728 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-accounting-professional-skills-and-accounting-information-system-on-the-performance-of-financial-reporting-of-local-government-organizations-in-the-lower-northeastern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58944\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13.jpg.webp 1569w\" 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\/the-impact-of-accounting-professional-skills-and-accounting-information-system-on-the-performance-of-financial-reporting-of-local-government-organizations-in-the-lower-northeastern-region\/\" >\n\t\t\t\tThe Impact of Accounting Professional Skills and Accounting Information System on the Performance of Financial Reporting of Local Government Organizations in the Lower Northeastern Region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-accounting-professional-skills-and-accounting-information-system-on-the-performance-of-financial-reporting-of-local-government-organizations-in-the-lower-northeastern-region\/\" aria-label=\"Read more about The Impact of Accounting Professional Skills and Accounting Information System on the Performance of Financial Reporting of Local Government Organizations in the Lower Northeastern Region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64735 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/technology-skills-and-environment-affecting-the-readiness-of-rpa-robotic-process-automation-in-accounting-offices-in-the-central-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58936\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c.jpg.webp 1569w\" 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\/technology-skills-and-environment-affecting-the-readiness-of-rpa-robotic-process-automation-in-accounting-offices-in-the-central-region\/\" >\n\t\t\t\tTechnology skills and environment affecting the readiness of RPA (Robotic Process Automation) in accounting offices in the central region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2024<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/technology-skills-and-environment-affecting-the-readiness-of-rpa-robotic-process-automation-in-accounting-offices-in-the-central-region\/\" aria-label=\"Read more about Technology skills and environment affecting the readiness of RPA (Robotic Process Automation) in accounting offices in the central region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64731 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-skills-knowledge-abilities-and-operating-environment-on-the-efficiency-of-internal-inspections-in-the-patrol-and-special-operation-division\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58928\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32.jpg.webp 1569w\" 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\/the-impact-of-skills-knowledge-abilities-and-operating-environment-on-the-efficiency-of-internal-inspections-in-the-patrol-and-special-operation-division\/\" >\n\t\t\t\tThe impact of skills, knowledge, abilities and operating environment on the efficiency of internal inspections in the Patrol and Special Operation Division\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-skills-knowledge-abilities-and-operating-environment-on-the-efficiency-of-internal-inspections-in-the-patrol-and-special-operation-division\/\" aria-label=\"Read more about The impact of skills, knowledge, abilities and operating environment on the efficiency of internal inspections in the Patrol and Special Operation Division\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64726 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/disclosure-of-social-responsibility-corporate-governance-liquidity-ratio-affecting-profitability-capital-structure-and-enterprise-value-of-companies-listed-on-the-stock-exchange-of-thailand-consum\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58921\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c.jpg.webp 1569w\" 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\/disclosure-of-social-responsibility-corporate-governance-liquidity-ratio-affecting-profitability-capital-structure-and-enterprise-value-of-companies-listed-on-the-stock-exchange-of-thailand-consum\/\" >\n\t\t\t\tDisclosure of social responsibility, corporate governance, liquidity ratio affecting profitability, capital structure and enterprise value of companies listed on the Stock Exchange of Thailand, Consumer and Technology Industry Group.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/disclosure-of-social-responsibility-corporate-governance-liquidity-ratio-affecting-profitability-capital-structure-and-enterprise-value-of-companies-listed-on-the-stock-exchange-of-thailand-consum\/\" aria-label=\"Read more about Disclosure of social responsibility, corporate governance, liquidity ratio affecting profitability, capital structure and enterprise value of companies listed on the Stock Exchange of Thailand, Consumer and Technology Industry Group.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64723 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/competency-of-accountants-motivation-to-work-that-affect-work-efficiency-and-professional-ethics-in-accounting-in-bangkok-and-its-vicinity\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58914\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c.jpg.webp 1569w\" 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\/competency-of-accountants-motivation-to-work-that-affect-work-efficiency-and-professional-ethics-in-accounting-in-bangkok-and-its-vicinity\/\" >\n\t\t\t\tCompetency of accountants, motivation to work that affect work efficiency and professional ethics in accounting in Bangkok and its vicinity\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/competency-of-accountants-motivation-to-work-that-affect-work-efficiency-and-professional-ethics-in-accounting-in-bangkok-and-its-vicinity\/\" aria-label=\"Read more about Competency of accountants, motivation to work that affect work efficiency and professional ethics in accounting in Bangkok and its vicinity\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64718 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-professional-accounting-skills-on-the-quality-of-financial-reporting-of-the-army-savings-cooperative\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58906\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32.jpg.webp 1569w\" 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\/the-impact-of-professional-accounting-skills-on-the-quality-of-financial-reporting-of-the-army-savings-cooperative\/\" >\n\t\t\t\tThe impact of professional accounting skills on the quality of financial reporting of the Army Savings Cooperative\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-professional-accounting-skills-on-the-quality-of-financial-reporting-of-the-army-savings-cooperative\/\" aria-label=\"Read more about The impact of professional accounting skills on the quality of financial reporting of the Army Savings Cooperative\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64724 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-efficiency-of-budget-disbursement-in-the-new-electronic-government-financial-management-system-new-gfmis-thai-of-personnel-under-the-department-of-highways\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58898\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39.jpg.webp 1569w\" 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\/factors-affecting-the-efficiency-of-budget-disbursement-in-the-new-electronic-government-financial-management-system-new-gfmis-thai-of-personnel-under-the-department-of-highways\/\" >\n\t\t\t\tFactors affecting the efficiency of budget disbursement in the new electronic government financial management system (New GFMIS Thai) of personnel under the Department of Highways\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-efficiency-of-budget-disbursement-in-the-new-electronic-government-financial-management-system-new-gfmis-thai-of-personnel-under-the-department-of-highways\/\" aria-label=\"Read more about Factors affecting the efficiency of budget disbursement in the new electronic government financial management system (New GFMIS Thai) of personnel under the Department of Highways\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64721 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-and-roles-of-accountants-affecting-the-work-efficiency-of-accountants-in-the-eastern-economic-corridor\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58890\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c.jpg.webp 1569w\" 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\/accounting-professional-skills-and-roles-of-accountants-affecting-the-work-efficiency-of-accountants-in-the-eastern-economic-corridor\/\" >\n\t\t\t\tAccounting professional skills and roles of accountants affecting the work efficiency of accountants in the Eastern Economic Corridor\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-and-roles-of-accountants-affecting-the-work-efficiency-of-accountants-in-the-eastern-economic-corridor\/\" aria-label=\"Read more about Accounting professional skills and roles of accountants affecting the work efficiency of accountants in the Eastern Economic Corridor\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64716 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/tax-audit-skills-and-working-environment-affecting-the-performance-of-tax-auditors-in-region-1\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58883\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32.jpg.webp 1569w\" 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\/tax-audit-skills-and-working-environment-affecting-the-performance-of-tax-auditors-in-region-1\/\" >\n\t\t\t\tTax audit skills and working environment affecting the performance of tax auditors in Region 1\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/tax-audit-skills-and-working-environment-affecting-the-performance-of-tax-auditors-in-region-1\/\" aria-label=\"Read more about Tax audit skills and working environment affecting the performance of tax auditors in Region 1\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64712 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-control-system-and-risk-management-affecting-the-performance-of-finance-and-accounting-personnel-in-agencies-under-the-office-of-the-judiciary\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58879\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32.jpg.webp 1569w\" 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\/internal-control-system-and-risk-management-affecting-the-performance-of-finance-and-accounting-personnel-in-agencies-under-the-office-of-the-judiciary\/\" >\n\t\t\t\tInternal control system and risk management affecting the performance of finance and accounting personnel in agencies under the Office of the Judiciary\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-control-system-and-risk-management-affecting-the-performance-of-finance-and-accounting-personnel-in-agencies-under-the-office-of-the-judiciary\/\" aria-label=\"Read more about Internal control system and risk management affecting the performance of finance and accounting personnel in agencies under the Office of the Judiciary\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64708 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-and-accounting-practice-standards-influence-the-assessment-of-the-performance-of-the-royal-thai-police-in-public-accounting\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58875\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c.jpg.webp 1569w\" 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\/accounting-professional-skills-and-accounting-practice-standards-influence-the-assessment-of-the-performance-of-the-royal-thai-police-in-public-accounting\/\" >\n\t\t\t\tAccounting professional skills and accounting practice standards influence the assessment of the performance of the Royal Thai Police in public accounting.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-and-accounting-practice-standards-influence-the-assessment-of-the-performance-of-the-royal-thai-police-in-public-accounting\/\" aria-label=\"Read more about Accounting professional skills and accounting practice standards influence the assessment of the performance of the Royal Thai Police in public accounting.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64715 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/influence-of-internal-and-external-factors-on-personal-financial-planning-of-employees-in-the-navanakorn-industrial-estate\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58871\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32.jpg.webp 1569w\" 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\/influence-of-internal-and-external-factors-on-personal-financial-planning-of-employees-in-the-navanakorn-industrial-estate\/\" >\n\t\t\t\tInfluence of internal and external factors on personal financial planning of employees in the Navanakorn Industrial Estate\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/influence-of-internal-and-external-factors-on-personal-financial-planning-of-employees-in-the-navanakorn-industrial-estate\/\" aria-label=\"Read more about Influence of internal and external factors on personal financial planning of employees in the Navanakorn Industrial Estate\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64711 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-accounting-practices-according-to-government-accounting-standards-and-government-accounting-policies-on-the-quality-of-financial-reports-of-local-government-organizations-in-the-centr\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58867\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21.jpg.webp 1569w\" 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\/the-influence-of-accounting-practices-according-to-government-accounting-standards-and-government-accounting-policies-on-the-quality-of-financial-reports-of-local-government-organizations-in-the-centr\/\" >\n\t\t\t\tThe influence of accounting practices according to government accounting standards and government accounting policies on the quality of financial reports of local government organizations in the central northeastern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-accounting-practices-according-to-government-accounting-standards-and-government-accounting-policies-on-the-quality-of-financial-reports-of-local-government-organizations-in-the-centr\/\" aria-label=\"Read more about The influence of accounting practices according to government accounting standards and government accounting policies on the quality of financial reports of local government organizations in the central northeastern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64706 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-operating-returns-and-share-price-of-listed-companies-in-the-stock-exchange-of-thailand-real-estate-and-construction-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58863\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1.jpg.webp 1569w\" 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\/the-relationship-between-cash-flow-and-operating-returns-and-share-price-of-listed-companies-in-the-stock-exchange-of-thailand-real-estate-and-construction-industry-group\/\" >\n\t\t\t\tThe relationship between cash flow and operating returns and share price of listed companies in the Stock Exchange of Thailand, real estate and construction industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-operating-returns-and-share-price-of-listed-companies-in-the-stock-exchange-of-thailand-real-estate-and-construction-industry-group\/\" aria-label=\"Read more about The relationship between cash flow and operating returns and share price of listed companies in the Stock Exchange of Thailand, real estate and construction industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64988 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-new-electronic-government-operating-system-and-financial-management-system-affecting-the-quality-of-financial-reports-of-the-royal-thai-police\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20-300x206.png\" class=\"attachment-medium size-medium wp-image-58318\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20.jpg 1047w\" 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\/the-new-electronic-government-operating-system-and-financial-management-system-affecting-the-quality-of-financial-reports-of-the-royal-thai-police\/\" >\n\t\t\t\tThe new electronic government operating system and financial management system affecting the quality of financial reports of the Royal Thai Police\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-new-electronic-government-operating-system-and-financial-management-system-affecting-the-quality-of-financial-reports-of-the-royal-thai-police\/\" aria-label=\"Read more about The new electronic government operating system and financial management system affecting the quality of financial reports of the Royal Thai Police\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64985 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-of-human-capital-and-cash-flow-ratios-affecting-the-rate-of-return-and-future-profits-that-affect-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19-300x206.png\" class=\"attachment-medium size-medium wp-image-58314\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19.png 1047w\" 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\/factors-of-human-capital-and-cash-flow-ratios-affecting-the-rate-of-return-and-future-profits-that-affect-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" >\n\t\t\t\tFactors of human capital and cash flow ratios affecting the rate of return and future profits that affect the value of listed companies in the Stock Exchange of Thailand, service industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-of-human-capital-and-cash-flow-ratios-affecting-the-rate-of-return-and-future-profits-that-affect-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" aria-label=\"Read more about Factors of human capital and cash flow ratios affecting the rate of return and future profits that affect the value of listed companies in the Stock Exchange of Thailand, service industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64980 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-audit-quality-and-debt-ratio-on-performance-and-profit-decoration-of-listed-companies-in-the-stock-exchange-of-thailand-set-50\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18-300x206.png\" class=\"attachment-medium size-medium wp-image-58310\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18.jpg 1047w\" 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\/the-relationship-between-audit-quality-and-debt-ratio-on-performance-and-profit-decoration-of-listed-companies-in-the-stock-exchange-of-thailand-set-50\/\" >\n\t\t\t\tThe relationship between audit quality and debt ratio on performance and profit decoration of listed companies in the Stock Exchange of Thailand SET 50\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-audit-quality-and-debt-ratio-on-performance-and-profit-decoration-of-listed-companies-in-the-stock-exchange-of-thailand-set-50\/\" aria-label=\"Read more about The relationship between audit quality and debt ratio on performance and profit decoration of listed companies in the Stock Exchange of Thailand SET 50\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64986 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/debt-repayment-ability-financial-liquidity-analysis-and-social-responsibility-affect-the-profitability-of-listed-companies-in-the-stock-exchange-of-thailand-in-the-real-estate-and-construction-groups\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17-300x206.png\" class=\"attachment-medium size-medium wp-image-58304\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17.png 1047w\" 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\/debt-repayment-ability-financial-liquidity-analysis-and-social-responsibility-affect-the-profitability-of-listed-companies-in-the-stock-exchange-of-thailand-in-the-real-estate-and-construction-groups\/\" >\n\t\t\t\tDebt repayment ability, financial liquidity analysis and social responsibility affect the profitability of listed companies in the Stock Exchange of Thailand in the real estate and construction groups.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/debt-repayment-ability-financial-liquidity-analysis-and-social-responsibility-affect-the-profitability-of-listed-companies-in-the-stock-exchange-of-thailand-in-the-real-estate-and-construction-groups\/\" aria-label=\"Read more about Debt repayment ability, financial liquidity analysis and social responsibility affect the profitability of listed companies in the Stock Exchange of Thailand in the real estate and construction groups.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64983 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-decision-to-choose-a-job-for-tax-auditors-at-the-revenue-department-region-2\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16-300x206.png\" class=\"attachment-medium size-medium wp-image-58298\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16.jpg 1047w\" 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\/factors-affecting-the-decision-to-choose-a-job-for-tax-auditors-at-the-revenue-department-region-2\/\" >\n\t\t\t\tFactors affecting the decision to choose a job for tax auditors at the Revenue Department Region 2\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-decision-to-choose-a-job-for-tax-auditors-at-the-revenue-department-region-2\/\" aria-label=\"Read more about Factors affecting the decision to choose a job for tax auditors at the Revenue Department Region 2\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64979 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/environmental-and-sustainability-disclosure-of-listed-companies-in-the-resource-industry-group-affects-the-market-value-of-the-company\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1-300x206.png\" class=\"attachment-medium size-medium wp-image-58291\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1.png 1047w\" 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\/environmental-and-sustainability-disclosure-of-listed-companies-in-the-resource-industry-group-affects-the-market-value-of-the-company\/\" >\n\t\t\t\tEnvironmental and sustainability disclosure of listed companies in the resource industry group affects the market value of the company.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/environmental-and-sustainability-disclosure-of-listed-companies-in-the-resource-industry-group-affects-the-market-value-of-the-company\/\" aria-label=\"Read more about Environmental and sustainability disclosure of listed companies in the resource industry group affects the market value of the company.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64975 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-financial-ratios-shareholder-structure-and-investment-decision-in-securities-of-the-real-estate-and-construction-industry-group-listed-in-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14-300x206.png\" class=\"attachment-medium size-medium wp-image-58279\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14.png 1047w\" 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\/the-relationship-between-financial-ratios-shareholder-structure-and-investment-decision-in-securities-of-the-real-estate-and-construction-industry-group-listed-in-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between financial ratios, shareholder structure and investment decision in securities of the real estate and construction industry group listed in the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-financial-ratios-shareholder-structure-and-investment-decision-in-securities-of-the-real-estate-and-construction-industry-group-listed-in-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between financial ratios, shareholder structure and investment decision in securities of the real estate and construction industry group listed in the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64970 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-corporate-governance-and-liquidity-management-with-accounting-performance-and-market-performance-of-companies-in-the-real-estate-and-construction-industry-group-listed-on-the\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1-300x206.png\" class=\"attachment-medium size-medium wp-image-58272\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1.png 1047w\" 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\/the-relationship-between-corporate-governance-and-liquidity-management-with-accounting-performance-and-market-performance-of-companies-in-the-real-estate-and-construction-industry-group-listed-on-the\/\" >\n\t\t\t\tThe relationship between corporate governance and liquidity management with accounting performance and market performance of companies in the real estate and construction industry group listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-corporate-governance-and-liquidity-management-with-accounting-performance-and-market-performance-of-companies-in-the-real-estate-and-construction-industry-group-listed-on-the\/\" aria-label=\"Read more about The relationship between corporate governance and liquidity management with accounting performance and market performance of companies in the real estate and construction industry group listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64976 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/digital-professionalism-and-ethical-practices-in-accounting-profession-that-affect-the-quality-of-financial-statements-of-accountants-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12-300x206.png\" class=\"attachment-medium size-medium wp-image-58261\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12.jpg 1047w\" 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\/digital-professionalism-and-ethical-practices-in-accounting-profession-that-affect-the-quality-of-financial-statements-of-accountants-in-bangkok\/\" >\n\t\t\t\tDigital professionalism and ethical practices in accounting profession that affect the quality of financial statements of accountants in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/digital-professionalism-and-ethical-practices-in-accounting-profession-that-affect-the-quality-of-financial-statements-of-accountants-in-bangkok\/\" aria-label=\"Read more about Digital professionalism and ethical practices in accounting profession that affect the quality of financial statements of accountants in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64972 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-vision-and-professional-ethics-of-accounting-that-affect-the-efficiency-of-accounting-operations-of-the-office-of-the-attorney-general\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11-300x206.png\" class=\"attachment-medium size-medium wp-image-58254\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11.png 1047w\" 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\/accounting-vision-and-professional-ethics-of-accounting-that-affect-the-efficiency-of-accounting-operations-of-the-office-of-the-attorney-general\/\" >\n\t\t\t\tAccounting vision and professional ethics of accounting that affect the efficiency of accounting operations of the Office of the Attorney General\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-vision-and-professional-ethics-of-accounting-that-affect-the-efficiency-of-accounting-operations-of-the-office-of-the-attorney-general\/\" aria-label=\"Read more about Accounting vision and professional ethics of accounting that affect the efficiency of accounting operations of the Office of the Attorney General\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64969 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/skills-and-motivation-factors-affecting-digital-accountants-adaptation-in-the-eastern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10-300x206.png\" class=\"attachment-medium size-medium wp-image-58246\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10.jpg 1047w\" 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\/skills-and-motivation-factors-affecting-digital-accountants-adaptation-in-the-eastern-region\/\" >\n\t\t\t\tSkills and motivation factors affecting digital accountants&#8217; adaptation in the Eastern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/skills-and-motivation-factors-affecting-digital-accountants-adaptation-in-the-eastern-region\/\" aria-label=\"Read more about Skills and motivation factors affecting digital accountants&#8217; adaptation in the Eastern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64965 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/development-and-competency-of-accountants-affecting-the-performance-of-accounting-offices-in-the-southern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9-300x206.png\" class=\"attachment-medium size-medium wp-image-58239\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9.jpg 1047w\" 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\/development-and-competency-of-accountants-affecting-the-performance-of-accounting-offices-in-the-southern-region\/\" >\n\t\t\t\tDevelopment and competency of accountants affecting the performance of accounting offices in the southern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/development-and-competency-of-accountants-affecting-the-performance-of-accounting-offices-in-the-southern-region\/\" aria-label=\"Read more about Development and competency of accountants affecting the performance of accounting offices in the southern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64960 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-cash-flow-profitability-and-debt-repayment-ability-on-the-market-value-of-listed-companies-in-the-set-100-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8-300x206.png\" class=\"attachment-medium size-medium wp-image-58232\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8.jpg 1047w\" 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\/the-impact-of-cash-flow-profitability-and-debt-repayment-ability-on-the-market-value-of-listed-companies-in-the-set-100-group\/\" >\n\t\t\t\tThe impact of cash flow, profitability, and debt repayment ability on the market value of listed companies in the SET 100 group.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-cash-flow-profitability-and-debt-repayment-ability-on-the-market-value-of-listed-companies-in-the-set-100-group\/\" aria-label=\"Read more about The impact of cash flow, profitability, and debt repayment ability on the market value of listed companies in the SET 100 group.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64966 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/auditor-characteristics-and-accounting-professional-skills-affect-the-quality-of-audit-reports-of-auditors-in-bangkok-and-its-vicinity\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7-300x206.png\" class=\"attachment-medium size-medium wp-image-58224\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7.jpg 1047w\" 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\/auditor-characteristics-and-accounting-professional-skills-affect-the-quality-of-audit-reports-of-auditors-in-bangkok-and-its-vicinity\/\" >\n\t\t\t\tAuditor characteristics and accounting professional skills affect the quality of audit reports of auditors in Bangkok and its vicinity.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/auditor-characteristics-and-accounting-professional-skills-affect-the-quality-of-audit-reports-of-auditors-in-bangkok-and-its-vicinity\/\" aria-label=\"Read more about Auditor characteristics and accounting professional skills affect the quality of audit reports of auditors in Bangkok and its vicinity.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64962 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-knowledge-understanding-and-skills-that-affect-the-financial-reporting-efficiency-of-personnel-in-the-royal-thai-police\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6-300x206.png\" class=\"attachment-medium size-medium wp-image-58218\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6.jpg 1047w\" 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\/accounting-knowledge-understanding-and-skills-that-affect-the-financial-reporting-efficiency-of-personnel-in-the-royal-thai-police\/\" >\n\t\t\t\tAccounting knowledge, understanding and skills that affect the financial reporting efficiency of personnel in the Royal Thai Police\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-knowledge-understanding-and-skills-that-affect-the-financial-reporting-efficiency-of-personnel-in-the-royal-thai-police\/\" aria-label=\"Read more about Accounting knowledge, understanding and skills that affect the financial reporting efficiency of personnel in the Royal Thai Police\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64959 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-in-operations-affecting-the-efficiency-of-financial-and-accounting-operations-of-the-office-of-the-judiciary\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5-300x206.png\" class=\"attachment-medium size-medium wp-image-58210\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5.jpg 1047w\" 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\/factors-in-operations-affecting-the-efficiency-of-financial-and-accounting-operations-of-the-office-of-the-judiciary\/\" >\n\t\t\t\tFactors in operations affecting the efficiency of financial and accounting operations of the Office of the Judiciary\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-in-operations-affecting-the-efficiency-of-financial-and-accounting-operations-of-the-office-of-the-judiciary\/\" aria-label=\"Read more about Factors in operations affecting the efficiency of financial and accounting operations of the Office of the Judiciary\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64954 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-operational-efficiency-and-return-on-investment-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4-300x206.png\" class=\"attachment-medium size-medium wp-image-58202\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4.jpg 1047w\" 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\/the-relationship-between-profitability-operational-efficiency-and-return-on-investment-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" >\n\t\t\t\tThe relationship between profitability, operational efficiency and return on investment of listed companies in the Stock Exchange of Thailand, service industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-operational-efficiency-and-return-on-investment-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" aria-label=\"Read more about The relationship between profitability, operational efficiency and return on investment of listed companies in the Stock Exchange of Thailand, service industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64950 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-affecting-the-audit-quality-and-audit-credibility-of-tax-auditors-in-the-northeastern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3-300x206.png\" class=\"attachment-medium size-medium wp-image-58195\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3.jpg 1047w\" 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\/accounting-professional-skills-affecting-the-audit-quality-and-audit-credibility-of-tax-auditors-in-the-northeastern-region\/\" >\n\t\t\t\tAccounting professional skills affecting the audit quality and audit credibility of tax auditors in the Northeastern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-affecting-the-audit-quality-and-audit-credibility-of-tax-auditors-in-the-northeastern-region\/\" aria-label=\"Read more about Accounting professional skills affecting the audit quality and audit credibility of tax auditors in the Northeastern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64957 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-and-cash-flow-enterprise-value-and-dividend-payout-of-real-estate-and-construction-industry-groups-listed-on-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2-300x206.png\" class=\"attachment-medium size-medium wp-image-58189\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2.png 1047w\" 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\/the-relationship-between-profitability-and-cash-flow-enterprise-value-and-dividend-payout-of-real-estate-and-construction-industry-groups-listed-on-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between profitability and cash flow, enterprise value and dividend payout of real estate and construction industry groups listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-and-cash-flow-enterprise-value-and-dividend-payout-of-real-estate-and-construction-industry-groups-listed-on-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between profitability and cash flow, enterprise value and dividend payout of real estate and construction industry groups listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64953 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-liquidity-with-outstanding-items-of-listed-consumer-goods-companies-in-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1-300x206.png\" class=\"attachment-medium size-medium wp-image-58182\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1.png 1047w\" 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\/the-relationship-between-cash-flow-and-liquidity-with-outstanding-items-of-listed-consumer-goods-companies-in-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between cash flow and liquidity with outstanding items of listed consumer goods companies in the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-liquidity-with-outstanding-items-of-listed-consumer-goods-companies-in-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between cash flow and liquidity with outstanding items of listed consumer goods companies in the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65061 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-work tag-sripathum-account-learn-with-real-people-real-experiences tag--en\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/7-national-awards-for-phd-accounting-students-at-sripathum-university\/\" 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\/uploads\/sites\/12\/2024\/04\/S__133144613_0-300x300.jpg\" class=\"attachment-medium size-medium wp-image-57727\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-300x300.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-1024x1024.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-150x150.jpg 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-768x768.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-500x500.jpg 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0.jpg 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\/7-national-awards-for-phd-accounting-students-at-sripathum-university\/\" >\n\t\t\t\t7 National Awards for PhD Accounting Students at Sripathum University\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tApril 19, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SPU Faculty of Accountancy: Recruiting Accountancy PhD students, 12th batch, receive a maximum scholarship of<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/7-national-awards-for-phd-accounting-students-at-sripathum-university\/\" aria-label=\"Read more about 7 National Awards for PhD Accounting Students at Sripathum University\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65348 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-work tag-sripathum-account-learn-with-real-people-real-experiences tag--en\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/18-national-awards-for-outstanding-thesis-and-independent-study-of-master-of-accountancy-students\/\" 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\/uploads\/sites\/12\/2024\/04\/S__132751376_0-300x300.jpg\" class=\"attachment-medium size-medium wp-image-57572\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-300x300.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-1024x1024.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-150x150.jpg 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-768x768.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-500x500.jpg 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0.jpg 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\/18-national-awards-for-outstanding-thesis-and-independent-study-of-master-of-accountancy-students\/\" >\n\t\t\t\t18 National Awards for Outstanding Thesis and Independent Study of Master of Accountancy Students\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tApril 10, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Open for applications for SPU Accounting Master&#8217;s degree students, 20th batch, receive a scholarship of<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/18-national-awards-for-outstanding-thesis-and-independent-study-of-master-of-accountancy-students\/\" aria-label=\"Read more about 18 National Awards for Outstanding Thesis and Independent Study of Master of Accountancy Students\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65239 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-the-performance-of-the-board-structure-and-shareholder-structure-and-the-dividend-payment-efficiency-of-the-real-estate-and-construction-industry-groups-listed-on-the-stock-ex\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/11\u0e42\u0e1e\u0e22\u0e21\u0e23\u0e31\u0e15\u0e19\u0e4c-\u0e21\u0e2b\u0e32\u0e42\u0e0a\u0e15\u0e34-1-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56492\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/11\u0e42\u0e1e\u0e22\u0e21\u0e23\u0e31\u0e15\u0e19\u0e4c-\u0e21\u0e2b\u0e32\u0e42\u0e0a\u0e15\u0e34-1-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/11\u0e42\u0e1e\u0e22\u0e21\u0e23\u0e31\u0e15\u0e19\u0e4c-\u0e21\u0e2b\u0e32\u0e42\u0e0a\u0e15\u0e34-1-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/11\u0e42\u0e1e\u0e22\u0e21\u0e23\u0e31\u0e15\u0e19\u0e4c-\u0e21\u0e2b\u0e32\u0e42\u0e0a\u0e15\u0e34-1.jpg 850w\" 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\/the-relationship-between-the-performance-of-the-board-structure-and-shareholder-structure-and-the-dividend-payment-efficiency-of-the-real-estate-and-construction-industry-groups-listed-on-the-stock-ex\/\" >\n\t\t\t\tThe relationship between the performance of the board structure and shareholder structure and the dividend payment efficiency of the real estate and construction industry groups listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-the-performance-of-the-board-structure-and-shareholder-structure-and-the-dividend-payment-efficiency-of-the-real-estate-and-construction-industry-groups-listed-on-the-stock-ex\/\" aria-label=\"Read more about The relationship between the performance of the board structure and shareholder structure and the dividend payment efficiency of the real estate and construction industry groups listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65234 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-financial-ratios-dividend-policy-and-stock-prices-of-companies-in-the-service-industry-group-listed-on-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/10\u0e40\u0e08\u0e19\u0e08\u0e34\u0e23\u0e32-\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u0e17\u0e2d\u0e07-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56480\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/10\u0e40\u0e08\u0e19\u0e08\u0e34\u0e23\u0e32-\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u0e17\u0e2d\u0e07-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/10\u0e40\u0e08\u0e19\u0e08\u0e34\u0e23\u0e32-\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u0e17\u0e2d\u0e07-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/10\u0e40\u0e08\u0e19\u0e08\u0e34\u0e23\u0e32-\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u0e17\u0e2d\u0e07.jpg 850w\" 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\/the-relationship-between-financial-ratios-dividend-policy-and-stock-prices-of-companies-in-the-service-industry-group-listed-on-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between financial ratios, dividend policy and stock prices of companies in the service industry group listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-financial-ratios-dividend-policy-and-stock-prices-of-companies-in-the-service-industry-group-listed-on-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between financial ratios, dividend policy and stock prices of companies in the service industry group listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65240 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-professional-skills-and-ethics-on-the-effective-and-efficient-performance-of-accountants-in-bangkok-and-its-vicinity\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/9\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13\u0e32-\u0e04\u0e34\u0e07\u0e04\u0e33-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56473\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/9\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13\u0e32-\u0e04\u0e34\u0e07\u0e04\u0e33-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/9\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13\u0e32-\u0e04\u0e34\u0e07\u0e04\u0e33-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/9\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13\u0e32-\u0e04\u0e34\u0e07\u0e04\u0e33.jpg 850w\" 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\/the-influence-of-professional-skills-and-ethics-on-the-effective-and-efficient-performance-of-accountants-in-bangkok-and-its-vicinity\/\" >\n\t\t\t\tThe influence of professional skills and ethics on the effective and efficient performance of accountants in Bangkok and its vicinity\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-professional-skills-and-ethics-on-the-effective-and-efficient-performance-of-accountants-in-bangkok-and-its-vicinity\/\" aria-label=\"Read more about The influence of professional skills and ethics on the effective and efficient performance of accountants in Bangkok and its vicinity\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65236 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-asset-management-efficiency-and-market-value-of-companies-listed-on-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/8\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-\u0e2a\u0e38\u0e02\u0e1e\u0e31\u0e19\u0e18\u0e4c-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56467\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/8\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-\u0e2a\u0e38\u0e02\u0e1e\u0e31\u0e19\u0e18\u0e4c-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/8\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-\u0e2a\u0e38\u0e02\u0e1e\u0e31\u0e19\u0e18\u0e4c-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/8\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-\u0e2a\u0e38\u0e02\u0e1e\u0e31\u0e19\u0e18\u0e4c.jpg 850w\" 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\/the-relationship-between-cash-flow-and-asset-management-efficiency-and-market-value-of-companies-listed-on-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between cash flow and asset management efficiency and market value of companies listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-asset-management-efficiency-and-market-value-of-companies-listed-on-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between cash flow and asset management efficiency and market value of companies listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65233 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-audit-credibility-and-auditor-credibility-on-audit-quality-of-licensed-auditors-in-bangkok-and-metropolitan-area\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/7\u0e0a\u0e31\u0e0a\u0e0c\u0e32\u0e19\u0e31\u0e19\u0e15\u0e4c-\u0e1a\u0e38\u0e13\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56459\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/7\u0e0a\u0e31\u0e0a\u0e0c\u0e32\u0e19\u0e31\u0e19\u0e15\u0e4c-\u0e1a\u0e38\u0e13\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/7\u0e0a\u0e31\u0e0a\u0e0c\u0e32\u0e19\u0e31\u0e19\u0e15\u0e4c-\u0e1a\u0e38\u0e13\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/7\u0e0a\u0e31\u0e0a\u0e0c\u0e32\u0e19\u0e31\u0e19\u0e15\u0e4c-\u0e1a\u0e38\u0e13\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c.jpg 850w\" 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\/the-impact-of-audit-credibility-and-auditor-credibility-on-audit-quality-of-licensed-auditors-in-bangkok-and-metropolitan-area\/\" >\n\t\t\t\tThe Impact of Audit Credibility and Auditor Credibility on Audit Quality of Licensed Auditors in Bangkok and Metropolitan Area\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-audit-credibility-and-auditor-credibility-on-audit-quality-of-licensed-auditors-in-bangkok-and-metropolitan-area\/\" aria-label=\"Read more about The Impact of Audit Credibility and Auditor Credibility on Audit Quality of Licensed Auditors in Bangkok and Metropolitan Area\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65228 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-corporate-governance-cash-flow-and-profitability-of-companies-listed-on-the-set-100-stock-exchange\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/6\u0e21\u0e22\u0e38\u0e23\u0e32-\u0e04\u0e07\u0e2a\u0e01\u0e39\u0e25-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56453\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/6\u0e21\u0e22\u0e38\u0e23\u0e32-\u0e04\u0e07\u0e2a\u0e01\u0e39\u0e25-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/6\u0e21\u0e22\u0e38\u0e23\u0e32-\u0e04\u0e07\u0e2a\u0e01\u0e39\u0e25-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/6\u0e21\u0e22\u0e38\u0e23\u0e32-\u0e04\u0e07\u0e2a\u0e01\u0e39\u0e25.jpg 850w\" 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\/the-impact-of-corporate-governance-cash-flow-and-profitability-of-companies-listed-on-the-set-100-stock-exchange\/\" >\n\t\t\t\tThe impact of corporate governance, cash flow and profitability of companies listed on the SET 100 stock exchange\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-corporate-governance-cash-flow-and-profitability-of-companies-listed-on-the-set-100-stock-exchange\/\" aria-label=\"Read more about The impact of corporate governance, cash flow and profitability of companies listed on the SET 100 stock exchange\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65224 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/innovation-and-information-technology-knowledge-that-affect-the-performance-of-accountants-in-small-and-medium-sized-enterprises-in-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/5\u0e2a\u0e21\u0e1e\u0e23-\u0e40\u0e1e\u0e47\u0e07\u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e19-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56446\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/5\u0e2a\u0e21\u0e1e\u0e23-\u0e40\u0e1e\u0e47\u0e07\u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e19-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/5\u0e2a\u0e21\u0e1e\u0e23-\u0e40\u0e1e\u0e47\u0e07\u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e19-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/5\u0e2a\u0e21\u0e1e\u0e23-\u0e40\u0e1e\u0e47\u0e07\u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e19.jpg 850w\" 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\/innovation-and-information-technology-knowledge-that-affect-the-performance-of-accountants-in-small-and-medium-sized-enterprises-in-thailand\/\" >\n\t\t\t\tInnovation and information technology knowledge that affect the performance of accountants in small and medium-sized enterprises in Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/innovation-and-information-technology-knowledge-that-affect-the-performance-of-accountants-in-small-and-medium-sized-enterprises-in-thailand\/\" aria-label=\"Read more about Innovation and information technology knowledge that affect the performance of accountants in small and medium-sized enterprises in Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65231 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-management-on-the-efficiency-of-using-sap-program-of-the-accounting-and-finance-department-provincial-electricity-authority-region-2-south-nakhon-si-thammarat-province\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/4\u0e27\u0e34\u0e25\u0e32\u0e2a\u0e34\u0e19\u0e35-\u0e2a\u0e07\u0e01\u0e38\u0e21\u0e32\u0e23-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56439\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/4\u0e27\u0e34\u0e25\u0e32\u0e2a\u0e34\u0e19\u0e35-\u0e2a\u0e07\u0e01\u0e38\u0e21\u0e32\u0e23-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/4\u0e27\u0e34\u0e25\u0e32\u0e2a\u0e34\u0e19\u0e35-\u0e2a\u0e07\u0e01\u0e38\u0e21\u0e32\u0e23-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/4\u0e27\u0e34\u0e25\u0e32\u0e2a\u0e34\u0e19\u0e35-\u0e2a\u0e07\u0e01\u0e38\u0e21\u0e32\u0e23.jpg 850w\" 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\/the-influence-of-management-on-the-efficiency-of-using-sap-program-of-the-accounting-and-finance-department-provincial-electricity-authority-region-2-south-nakhon-si-thammarat-province\/\" >\n\t\t\t\tThe influence of management on the efficiency of using SAP program of the accounting and finance department, Provincial Electricity Authority Region 2 (South), Nakhon Si Thammarat Province\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-management-on-the-efficiency-of-using-sap-program-of-the-accounting-and-finance-department-provincial-electricity-authority-region-2-south-nakhon-si-thammarat-province\/\" aria-label=\"Read more about The influence of management on the efficiency of using SAP program of the accounting and finance department, Provincial Electricity Authority Region 2 (South), Nakhon Si Thammarat Province\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65227 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/guidelines-for-developing-the-competencies-of-small-and-medium-sized-business-accountants-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"211\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/3\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-300x211.jpg\" class=\"attachment-medium size-medium wp-image-56428\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/3\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-300x211.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/3\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-768x540.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/3\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1.jpg 850w\" 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\/guidelines-for-developing-the-competencies-of-small-and-medium-sized-business-accountants-in-bangkok\/\" >\n\t\t\t\tGuidelines for developing the competencies of small and medium-sized business accountants in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/guidelines-for-developing-the-competencies-of-small-and-medium-sized-business-accountants-in-bangkok\/\" aria-label=\"Read more about Guidelines for developing the competencies of small and medium-sized business accountants in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65223 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/business-characteristics-ethical-requirements-and-accountant-competencies-affecting-accounting-efficiency-of-small-and-medium-sized-enterprises-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/2\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56420\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/2\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/2\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/2\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25.jpg 850w\" 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\/business-characteristics-ethical-requirements-and-accountant-competencies-affecting-accounting-efficiency-of-small-and-medium-sized-enterprises-in-bangkok\/\" >\n\t\t\t\tBusiness characteristics, ethical requirements and accountant competencies affecting accounting efficiency of small and medium-sized enterprises in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>64500150_Pholkrit-Solaphakul_Published Journal-TCI-1 Download Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/business-characteristics-ethical-requirements-and-accountant-competencies-affecting-accounting-efficiency-of-small-and-medium-sized-enterprises-in-bangkok\/\" aria-label=\"Read more about Business characteristics, ethical requirements and accountant competencies affecting accounting efficiency of small and medium-sized enterprises in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65215 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/guidelines-for-improving-the-efficiency-of-accounting-management-of-medium-and-small-sized-enterprises-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"211\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/1\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-300x211.jpg\" class=\"attachment-medium size-medium wp-image-56409\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/1\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-300x211.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/1\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-768x541.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/1\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1.jpg 915w\" 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\/guidelines-for-improving-the-efficiency-of-accounting-management-of-medium-and-small-sized-enterprises-in-bangkok\/\" >\n\t\t\t\tGuidelines for improving the efficiency of accounting management of medium and small-sized enterprises in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/guidelines-for-improving-the-efficiency-of-accounting-management-of-medium-and-small-sized-enterprises-in-bangkok\/\" aria-label=\"Read more about Guidelines for improving the efficiency of accounting management of medium and small-sized enterprises in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65105 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-the-outstanding-alumni-of-spu-accounting-3\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1707376002291_0-300x225.jpg\" class=\"attachment-medium size-medium wp-image-55743\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1707376002291_0-300x225.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1707376002291_0-1024x768.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1707376002291_0-768x576.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1707376002291_0.jpg 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\/congratulations-to-the-outstanding-alumni-of-spu-accounting-3\/\" >\n\t\t\t\tCongratulations to the outstanding alumni of SPU Accounting.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 10, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Congratulations to the outstanding alumni of SPU Accounting. Mr. Apiwat Wangmeechai, Managing Director of Bonkongkongthong<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-the-outstanding-alumni-of-spu-accounting-3\/\" aria-label=\"Read more about Congratulations to the outstanding alumni of SPU Accounting.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65635 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-would-like-to-congratulate-the-lecturers-and-students-on-the-occasion-of-being-appointed-to-the-positions-of-the-committee-and-subcommittee-of-the-accountancy-professional-council-under-ro\/\" 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\/uploads\/sites\/12\/2024\/02\/messageImage_1706947579465-300x300.jpg\" class=\"attachment-medium size-medium wp-image-54862\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706947579465-300x300.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706947579465-1024x1024.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706947579465-150x150.jpg 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706947579465-768x768.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706947579465-500x500.jpg 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706947579465.jpg 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-account-would-like-to-congratulate-the-lecturers-and-students-on-the-occasion-of-being-appointed-to-the-positions-of-the-committee-and-subcommittee-of-the-accountancy-professional-council-under-ro\/\" >\n\t\t\t\tSPU Account would like to congratulate the lecturers and students on the occasion of being appointed to the positions of the committee and subcommittee of the Accountancy Professional Council under Royal Patronage.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 6, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-would-like-to-congratulate-the-lecturers-and-students-on-the-occasion-of-being-appointed-to-the-positions-of-the-committee-and-subcommittee-of-the-accountancy-professional-council-under-ro\/\" aria-label=\"Read more about SPU Account would like to congratulate the lecturers and students on the occasion of being appointed to the positions of the committee and subcommittee of the Accountancy Professional Council under Royal Patronage.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65621 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-manirat-yotkruea-who-received-the-outstanding-student-award-in-the-outstanding-activity-category\/\" 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\/uploads\/sites\/12\/2024\/02\/messageImage_1706948866440_0-1-300x300.jpg\" class=\"attachment-medium size-medium wp-image-54801\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706948866440_0-1-300x300.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706948866440_0-1-1024x1024.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706948866440_0-1-150x150.jpg 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706948866440_0-1-768x768.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706948866440_0-1-500x500.jpg 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706948866440_0-1.jpg 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\/spu-account-congratulations-to-ms-manirat-yotkruea-who-received-the-outstanding-student-award-in-the-outstanding-activity-category\/\" >\n\t\t\t\tSPU Account: Congratulations to Ms. Manirat Yotkruea who received the Outstanding Student Award in the Outstanding Activity category.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 6, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SPU Account: Congratulations to Ms. Manirat Yotkruea who received the Outstanding Student Award in the<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-manirat-yotkruea-who-received-the-outstanding-student-award-in-the-outstanding-activity-category\/\" aria-label=\"Read more about SPU Account: Congratulations to Ms. Manirat Yotkruea who received the Outstanding Student Award in the Outstanding Activity category.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65602 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-would-like-to-congratulate-the-lecturers-and-students-on-the-occasion-of-being-appointed-to-the-position-of-president-of-the-association-and-board-of-directors-of-the-thai-audit-office-202\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693544545-212x300.jpg\" class=\"attachment-medium size-medium wp-image-54546\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693544545-212x300.jpg 212w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693544545-724x1024.jpg 724w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693544545-768x1086.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693544545-1086x1536.jpg 1086w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693544545.jpg 1414w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/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-would-like-to-congratulate-the-lecturers-and-students-on-the-occasion-of-being-appointed-to-the-position-of-president-of-the-association-and-board-of-directors-of-the-thai-audit-office-202\/\" >\n\t\t\t\tSPU Account would like to congratulate the lecturers and students on the occasion of being appointed to the position of President of the Association and Board of Directors of the Thai Audit Office 2021-2024.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 1, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-would-like-to-congratulate-the-lecturers-and-students-on-the-occasion-of-being-appointed-to-the-position-of-president-of-the-association-and-board-of-directors-of-the-thai-audit-office-202\/\" aria-label=\"Read more about SPU Account would like to congratulate the lecturers and students on the occasion of being appointed to the position of President of the Association and Board of Directors of the Thai Audit Office 2021-2024.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65587 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-would-like-to-congratulate-the-lecturers-alumni-and-students-on-the-occasion-of-being-appointed-as-vice-president-and-board-member-of-the-thai-accountants-association-for-2023-2024\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"212\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693181180-212x300.jpg\" class=\"attachment-medium size-medium wp-image-54483\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693181180-212x300.jpg 212w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693181180-724x1024.jpg 724w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693181180-768x1086.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693181180-1086x1536.jpg 1086w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/messageImage_1706693181180.jpg 1414w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/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-would-like-to-congratulate-the-lecturers-alumni-and-students-on-the-occasion-of-being-appointed-as-vice-president-and-board-member-of-the-thai-accountants-association-for-2023-2024\/\" >\n\t\t\t\tSPU Account would like to congratulate the lecturers, alumni and students on the occasion of being appointed as Vice President and Board Member of the Thai Accountants Association for 2023-2024.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 1, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-would-like-to-congratulate-the-lecturers-alumni-and-students-on-the-occasion-of-being-appointed-as-vice-president-and-board-member-of-the-thai-accountants-association-for-2023-2024\/\" aria-label=\"Read more about SPU Account would like to congratulate the lecturers, alumni and students on the occasion of being appointed as Vice President and Board Member of the Thai Accountants Association for 2023-2024.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65577 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-on-passing-the-tax-auditor-ta-exam\/\" 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\/uploads\/sites\/12\/2024\/02\/S__45072397_0-300x169.jpg\" class=\"attachment-medium size-medium wp-image-54401\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/S__45072397_0-300x169.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/S__45072397_0-1024x576.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/S__45072397_0-768x432.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/S__45072397_0-1536x864.jpg 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/S__45072397_0-2048x1152.jpg 2048w\" 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\/congratulations-on-passing-the-tax-auditor-ta-exam\/\" >\n\t\t\t\tCongratulations on passing the Tax Auditor (TA) exam.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 1, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>congratulations Ms. Nungruethai Muangmai and Ms. Kunthida Chansat Passed the examination to become a Tax<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-on-passing-the-tax-auditor-ta-exam\/\" aria-label=\"Read more about Congratulations on passing the Tax Auditor (TA) exam.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65564 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-assistant-professor-kittiya-chit-achahan-a-lecturer-in-the-faculty-of-accountancy-spu-who-received-the-outstanding-academic-personnel-award-new-generation-researcher-category-s\/\" 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\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-300x300.jpg\" class=\"attachment-medium size-medium wp-image-54286\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-300x300.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-1024x1024.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-150x150.jpg 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-768x768.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-500x500.jpg 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982.jpg 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\/congratulations-to-assistant-professor-kittiya-chit-achahan-a-lecturer-in-the-faculty-of-accountancy-spu-who-received-the-outstanding-academic-personnel-award-new-generation-researcher-category-s\/\" >\n\t\t\t\tCongratulations to Assistant Professor Kittiya Chit-Achahan, a lecturer in the Faculty of Accountancy, SPU, who received the Outstanding Academic Personnel Award, New Generation Researcher Category, Social Sciences Group, 2023.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 31, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Congratulations to Assistant Professor Kittiya Chit-achahan, Faculty of Accountancy, SPU. Received the Outstanding Academic Personnel<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-assistant-professor-kittiya-chit-achahan-a-lecturer-in-the-faculty-of-accountancy-spu-who-received-the-outstanding-academic-personnel-award-new-generation-researcher-category-s\/\" aria-label=\"Read more about Congratulations to Assistant Professor Kittiya Chit-Achahan, a lecturer in the Faculty of Accountancy, SPU, who received the Outstanding Academic Personnel Award, New Generation Researcher Category, Social Sciences Group, 2023.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65551 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-professional-accounting-ethics-auditing-skills-and-professionalism-on-the-quality-of-audit-reports-from-the-perspective-of-audit-service-providers-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/0\u0e28\u0e28\u0e34\u0e1e\u0e23-\u0e0a\u0e32\u0e0d\u0e28\u0e34\u0e25\u0e1b\u0e4c-1-300x206.jpg\" class=\"attachment-medium size-medium wp-image-54226\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/0\u0e28\u0e28\u0e34\u0e1e\u0e23-\u0e0a\u0e32\u0e0d\u0e28\u0e34\u0e25\u0e1b\u0e4c-1-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/0\u0e28\u0e28\u0e34\u0e1e\u0e23-\u0e0a\u0e32\u0e0d\u0e28\u0e34\u0e25\u0e1b\u0e4c-1-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/0\u0e28\u0e28\u0e34\u0e1e\u0e23-\u0e0a\u0e32\u0e0d\u0e28\u0e34\u0e25\u0e1b\u0e4c-1.jpg 850w\" 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\/the-influence-of-professional-accounting-ethics-auditing-skills-and-professionalism-on-the-quality-of-audit-reports-from-the-perspective-of-audit-service-providers-in-bangkok\/\" >\n\t\t\t\tThe influence of professional accounting ethics, auditing skills and professionalism on the quality of audit reports from the perspective of audit service providers in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 31, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2020<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-professional-accounting-ethics-auditing-skills-and-professionalism-on-the-quality-of-audit-reports-from-the-perspective-of-audit-service-providers-in-bangkok\/\" aria-label=\"Read more about The influence of professional accounting ethics, auditing skills and professionalism on the quality of audit reports from the perspective of audit service providers in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65547 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-would-like-to-congratulate-mr-phudit-chaiyaphon-assistant-dean-for-student-affairs-and-mr-sarawit-naesai-director-of-the-s-pac-professional-accounting-center-on-receiving-the-profess\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"225\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172268342_0-300x225.jpg\" class=\"attachment-medium size-medium wp-image-54204\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172268342_0-300x225.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172268342_0-1024x768.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172268342_0-768x576.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172268342_0.jpg 1479w\" 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-would-like-to-congratulate-mr-phudit-chaiyaphon-assistant-dean-for-student-affairs-and-mr-sarawit-naesai-director-of-the-s-pac-professional-accounting-center-on-receiving-the-profess\/\" >\n\t\t\t\tSPU Account would like to congratulate Mr. Phudit Chaiyaphon, Assistant Dean for Student Affairs, and Mr. Sarawit Naesai, Director of the S-PAC Professional Accounting Center, on receiving the Professional Teacher Standard Certificate, Expert Level (SPU-PSF).\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 25, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SPU Account would like to congratulate you. Assistant Dean for Student Affairs, Mr. Phudit Chaiyaphon,<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-would-like-to-congratulate-mr-phudit-chaiyaphon-assistant-dean-for-student-affairs-and-mr-sarawit-naesai-director-of-the-s-pac-professional-accounting-center-on-receiving-the-profess\/\" aria-label=\"Read more about SPU Account would like to congratulate Mr. Phudit Chaiyaphon, Assistant Dean for Student Affairs, and Mr. Sarawit Naesai, Director of the S-PAC Professional Accounting Center, on receiving the Professional Teacher Standard Certificate, Expert Level (SPU-PSF).\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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\n<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2412\" aria-expanded=\"false\">Faculty Journal<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2412\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2412\" tabindex=\"0\" hidden=\"hidden\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"66018\" class=\"elementor elementor-66018 elementor-18270\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-11324bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"11324bb\" 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-bed8e7a\" data-id=\"bed8e7a\" 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\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\n<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2413\" aria-expanded=\"false\">Student work<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2413\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2413\" tabindex=\"0\" hidden=\"hidden\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"66037\" class=\"elementor elementor-66037 elementor-18280\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4fa7818 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4fa7818\" 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-4613548\" data-id=\"4613548\" 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-d9147fa elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"d9147fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_masonry&quot;:&quot;yes&quot;,&quot;pagination_type&quot;:&quot;numbers_and_prev_next&quot;,&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&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-64443 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-thimphika-thaoju-a-masters-degree-student-in-accountancy-at-sripathum-university\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-62430\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/02\/467499728_876094128038730_6336896306686748725_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\/spu-account-congratulations-to-ms-thimphika-thaoju-a-masters-degree-student-in-accountancy-at-sripathum-university\/\" >\n\t\t\t\tSPU Account: Congratulations to Ms. Thimphika Thaoju, a Master&#8217;s degree student in Accountancy at Sripathum University.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 18, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Received the Outstanding Student Award for Outstanding Thesis at the Master&#8217;s level. From the Private<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-thimphika-thaoju-a-masters-degree-student-in-accountancy-at-sripathum-university\/\" aria-label=\"Read more about SPU Account: Congratulations to Ms. Thimphika Thaoju, a Master&#8217;s degree student in Accountancy at Sripathum University.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64881 post type-post status-publish format-standard has-post-thumbnail hentry category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-nong-ao-ms-siripaporn-sincharoonsak-who-won-the-nivea-favorite-award-at-freshy-day-67\/\" 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\/01\/453189232_798521129129364_1424926391769130567_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-59973\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/453189232_798521129129364_1424926391769130567_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\/congratulations-to-nong-ao-ms-siripaporn-sincharoonsak-who-won-the-nivea-favorite-award-at-freshy-day-67\/\" >\n\t\t\t\tCongratulations to Nong Ao, Ms. Siripaporn Sincharoonsak, who won the NIVEA Favorite Award at Freshy Day 67.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 28, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-nong-ao-ms-siripaporn-sincharoonsak-who-won-the-nivea-favorite-award-at-freshy-day-67\/\" aria-label=\"Read more about Congratulations to Nong Ao, Ms. Siripaporn Sincharoonsak, who won the NIVEA Favorite Award at Freshy Day 67.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64874 post type-post status-publish format-standard has-post-thumbnail hentry category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-pannakorn-chaw-angthong-a-student-of-the-faculty-of-accountancy-spu-who-received-an-honorable-mention-in-the-international-cooperative-education-category\/\" 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\/01\/452110607_794815866166557_7671643722762277737_n-300x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-59911\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-300x300.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-1024x1024.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-150x150.jpg.webp 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-768x768.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_n-500x500.jpg.webp 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/452110607_794815866166557_7671643722762277737_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\/spu-account-congratulations-to-ms-pannakorn-chaw-angthong-a-student-of-the-faculty-of-accountancy-spu-who-received-an-honorable-mention-in-the-international-cooperative-education-category\/\" >\n\t\t\t\tSPU Account: Congratulations to Ms. Pannakorn Chaw-Angthong, a student of the Faculty of Accountancy, SPU, who received an honorable mention in the International Cooperative Education category.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 28, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Cooperative Education and Integrated Education with Work (CWIE) Contest, Semester 2\/2023, University Level<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-account-congratulations-to-ms-pannakorn-chaw-angthong-a-student-of-the-faculty-of-accountancy-spu-who-received-an-honorable-mention-in-the-international-cooperative-education-category\/\" aria-label=\"Read more about SPU Account: Congratulations to Ms. Pannakorn Chaw-Angthong, a student of the Faculty of Accountancy, SPU, who received an honorable mention in the International Cooperative Education category.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64857 post type-post status-publish format-standard has-post-thumbnail hentry category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-accounting-students-show-their-potential-winning-3-awards-in-national-competition\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"168\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n-300x168.jpg.webp\" class=\"attachment-medium size-medium wp-image-59777\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n-300x168.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n-1024x575.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n-768x431.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/450812290_790304416617702_2379730772275418261_n.jpg.webp 1444w\" 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-students-show-their-potential-winning-3-awards-in-national-competition\/\" >\n\t\t\t\tSPU accounting students show their potential, winning 3 awards in national competition\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 23, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SPU accounting students show their potential, winning 3 awards in national competition<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/spu-accounting-students-show-their-potential-winning-3-awards-in-national-competition\/\" aria-label=\"Read more about SPU accounting students show their potential, winning 3 awards in national competition\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64790 post type-post status-publish format-standard has-post-thumbnail hentry category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/national-commendation-award-peak-digital-accounting-championship-2024\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"225\" height=\"300\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/448909596_777575577890586_7225548809068919696_n-225x300.jpg.webp\" class=\"attachment-medium size-medium wp-image-59252\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/448909596_777575577890586_7225548809068919696_n-225x300.jpg.webp 225w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/448909596_777575577890586_7225548809068919696_n-768x1024.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/448909596_777575577890586_7225548809068919696_n.jpg.webp 1108w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/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\/national-commendation-award-peak-digital-accounting-championship-2024\/\" >\n\t\t\t\tNational Commendation Award \u201cPEAK Digital Accounting Championship 2024\u201c\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Congratulations to SPU Accounting students. Received the national commendation award \u201cPEAK Digital Accounting Championship 2024\u201c<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/national-commendation-award-peak-digital-accounting-championship-2024\/\" aria-label=\"Read more about National Commendation Award \u201cPEAK Digital Accounting Championship 2024\u201c\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65061 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-work tag-sripathum-account-learn-with-real-people-real-experiences tag--en\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/7-national-awards-for-phd-accounting-students-at-sripathum-university\/\" 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\/uploads\/sites\/12\/2024\/04\/S__133144613_0-300x300.jpg\" class=\"attachment-medium size-medium wp-image-57727\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-300x300.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-1024x1024.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-150x150.jpg 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-768x768.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0-500x500.jpg 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__133144613_0.jpg 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\/7-national-awards-for-phd-accounting-students-at-sripathum-university\/\" >\n\t\t\t\t7 National Awards for PhD Accounting Students at Sripathum University\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tApril 19, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>SPU Faculty of Accountancy: Recruiting Accountancy PhD students, 12th batch, receive a maximum scholarship of<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/7-national-awards-for-phd-accounting-students-at-sripathum-university\/\" aria-label=\"Read more about 7 National Awards for PhD Accounting Students at Sripathum University\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65348 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-work tag-sripathum-account-learn-with-real-people-real-experiences tag--en\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/18-national-awards-for-outstanding-thesis-and-independent-study-of-master-of-accountancy-students\/\" 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\/uploads\/sites\/12\/2024\/04\/S__132751376_0-300x300.jpg\" class=\"attachment-medium size-medium wp-image-57572\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-300x300.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-1024x1024.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-150x150.jpg 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-768x768.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0-500x500.jpg 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/04\/S__132751376_0.jpg 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\/18-national-awards-for-outstanding-thesis-and-independent-study-of-master-of-accountancy-students\/\" >\n\t\t\t\t18 National Awards for Outstanding Thesis and Independent Study of Master of Accountancy Students\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tApril 10, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Open for applications for SPU Accounting Master&#8217;s degree students, 20th batch, receive a scholarship of<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/18-national-awards-for-outstanding-thesis-and-independent-study-of-master-of-accountancy-students\/\" aria-label=\"Read more about 18 National Awards for Outstanding Thesis and Independent Study of Master of Accountancy Students\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65564 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-work\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-assistant-professor-kittiya-chit-achahan-a-lecturer-in-the-faculty-of-accountancy-spu-who-received-the-outstanding-academic-personnel-award-new-generation-researcher-category-s\/\" 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\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-300x300.jpg\" class=\"attachment-medium size-medium wp-image-54286\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-300x300.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-1024x1024.jpg 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-150x150.jpg 150w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-768x768.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982-500x500.jpg 500w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/messageImage_1706172642982.jpg 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\/congratulations-to-assistant-professor-kittiya-chit-achahan-a-lecturer-in-the-faculty-of-accountancy-spu-who-received-the-outstanding-academic-personnel-award-new-generation-researcher-category-s\/\" >\n\t\t\t\tCongratulations to Assistant Professor Kittiya Chit-Achahan, a lecturer in the Faculty of Accountancy, SPU, who received the Outstanding Academic Personnel Award, New Generation Researcher Category, Social Sciences Group, 2023.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 31, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Congratulations to Assistant Professor Kittiya Chit-achahan, Faculty of Accountancy, SPU. Received the Outstanding Academic Personnel<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/congratulations-to-assistant-professor-kittiya-chit-achahan-a-lecturer-in-the-faculty-of-accountancy-spu-who-received-the-outstanding-academic-personnel-award-new-generation-researcher-category-s\/\" aria-label=\"Read more about Congratulations to Assistant Professor Kittiya Chit-Achahan, a lecturer in the Faculty of Accountancy, SPU, who received the Outstanding Academic Personnel Award, New Generation Researcher Category, Social Sciences Group, 2023.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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\n<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2414\" aria-expanded=\"false\">Professor's research article<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2414\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2414\" tabindex=\"0\" hidden=\"hidden\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"66045\" class=\"elementor elementor-66045 elementor-18283\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-271a1a8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"271a1a8\" 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-78cc8c4\" data-id=\"78cc8c4\" 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\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\n<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-2415\" aria-expanded=\"false\">Student research articles<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-2415\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-2415\" tabindex=\"0\" hidden=\"hidden\">\t\t<div data-elementor-type=\"section\" data-elementor-id=\"66051\" class=\"elementor elementor-66051 elementor-18286\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f85951 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f85951\" 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-ee06312\" data-id=\"ee06312\" 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-6b13573 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-widget elementor-widget-posts\" data-id=\"6b13573\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_masonry&quot;:&quot;yes&quot;,&quot;pagination_type&quot;:&quot;numbers_and_prev_next&quot;,&quot;classic_columns&quot;:&quot;3&quot;,&quot;classic_columns_tablet&quot;:&quot;2&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-64837 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-control-based-on-the-coso-framework-and-risk-management-affecting-the-performance-of-government-agency-personnel-in-the-lower-northern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59551\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/72-\u0e40\u0e1a\u0e0d\u0e0d\u0e32\u0e20\u0e32.jpg.webp 1569w\" 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\/internal-control-based-on-the-coso-framework-and-risk-management-affecting-the-performance-of-government-agency-personnel-in-the-lower-northern-region\/\" >\n\t\t\t\tInternal control based on the COSO framework and risk management affecting the performance of government agency personnel in the lower northern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-control-based-on-the-coso-framework-and-risk-management-affecting-the-performance-of-government-agency-personnel-in-the-lower-northern-region\/\" aria-label=\"Read more about Internal control based on the COSO framework and risk management affecting the performance of government agency personnel in the lower northern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64832 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/characteristics-and-motivations-affecting-the-accounting-performance-of-accountants-who-are-members-of-the-accountancy-professional-council-in-the-andaman-coast-southern-provinces\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59547\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/71-\u0e0a\u0e32\u0e04\u0e23\u0e34\u0e22\u0e32.jpg.webp 1569w\" 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\/characteristics-and-motivations-affecting-the-accounting-performance-of-accountants-who-are-members-of-the-accountancy-professional-council-in-the-andaman-coast-southern-provinces\/\" >\n\t\t\t\tCharacteristics and motivations affecting the accounting performance of accountants who are members of the Accountancy Professional Council in the Andaman Coast Southern Provinces\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/characteristics-and-motivations-affecting-the-accounting-performance-of-accountants-who-are-members-of-the-accountancy-professional-council-in-the-andaman-coast-southern-provinces\/\" aria-label=\"Read more about Characteristics and motivations affecting the accounting performance of accountants who are members of the Accountancy Professional Council in the Andaman Coast Southern Provinces\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64829 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/asset-management-efficiency-financial-liquidity-and-debt-repayment-ability-affecting-the-profitability-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-and-food\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59543\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/70-\u0e14\u0e32\u0e23\u0e34\u0e19\u0e17\u0e23\u0e4c-\u0e41\u0e0b\u0e48\u0e08\u0e31\u0e07.jpg.webp 1569w\" 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\/asset-management-efficiency-financial-liquidity-and-debt-repayment-ability-affecting-the-profitability-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-and-food\/\" >\n\t\t\t\tAsset management efficiency, financial liquidity and debt repayment ability affecting the profitability and dividend yield of listed companies in the Stock Exchange of Thailand, agricultural and food industry groups.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/asset-management-efficiency-financial-liquidity-and-debt-repayment-ability-affecting-the-profitability-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-and-food\/\" aria-label=\"Read more about Asset management efficiency, financial liquidity and debt repayment ability affecting the profitability and dividend yield of listed companies in the Stock Exchange of Thailand, agricultural and food industry groups.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64834 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-controls-and-financial-audits-affect-the-performance-of-the-office-of-the-attorney-general\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59539\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/69-\u0e40\u0e19\u0e32\u0e27\u0e23\u0e31\u0e15\u0e19\u0e4c.jpg.webp 1569w\" 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\/internal-controls-and-financial-audits-affect-the-performance-of-the-office-of-the-attorney-general\/\" >\n\t\t\t\tInternal controls and financial audits affect the performance of the Office of the Attorney General.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-controls-and-financial-audits-affect-the-performance-of-the-office-of-the-attorney-general\/\" aria-label=\"Read more about Internal controls and financial audits affect the performance of the Office of the Attorney General.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64831 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-cash-flow-and-capital-structure-on-stock-prices-and-dividend-yields-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59535\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/68-\u0e2a\u0e34\u0e23\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c.jpg.webp 1569w\" 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\/the-impact-of-cash-flow-and-capital-structure-on-stock-prices-and-dividend-yields-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" >\n\t\t\t\tThe impact of cash flow and capital structure on stock prices and dividend yields of listed companies in the Stock Exchange of Thailand, service industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-cash-flow-and-capital-structure-on-stock-prices-and-dividend-yields-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" aria-label=\"Read more about The impact of cash flow and capital structure on stock prices and dividend yields of listed companies in the Stock Exchange of Thailand, service industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64826 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-technology-adoption-and-working-environment-on-the-efficiency-of-using-the-accounting-information-system-of-the-office-of-the-attorney-general\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59529\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/67-\u0e20\u0e39\u0e27\u0e19\u0e32\u0e17.jpg.webp 1569w\" 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\/the-influence-of-technology-adoption-and-working-environment-on-the-efficiency-of-using-the-accounting-information-system-of-the-office-of-the-attorney-general\/\" >\n\t\t\t\tThe influence of technology adoption and working environment on the efficiency of using the accounting information system of the Office of the Attorney General\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-technology-adoption-and-working-environment-on-the-efficiency-of-using-the-accounting-information-system-of-the-office-of-the-attorney-general\/\" aria-label=\"Read more about The influence of technology adoption and working environment on the efficiency of using the accounting information system of the Office of the Attorney General\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64823 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/attitude-and-acceptance-of-information-system-technology-users-affecting-the-success-of-the-information-system-a-case-study-of-personal-income-tax-filing-via-the-internet-by-taxpayers-in-bangkok-and\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59522\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/66-\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e23\u0e31\u0e15\u0e19\u0e4c.jpg.webp 1569w\" 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\/attitude-and-acceptance-of-information-system-technology-users-affecting-the-success-of-the-information-system-a-case-study-of-personal-income-tax-filing-via-the-internet-by-taxpayers-in-bangkok-and\/\" >\n\t\t\t\tAttitude and acceptance of information system technology users affecting the success of the information system: A case study of personal income tax filing via the Internet by taxpayers in Bangkok and its vicinity\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/attitude-and-acceptance-of-information-system-technology-users-affecting-the-success-of-the-information-system-a-case-study-of-personal-income-tax-filing-via-the-internet-by-taxpayers-in-bangkok-and\/\" aria-label=\"Read more about Attitude and acceptance of information system technology users affecting the success of the information system: A case study of personal income tax filing via the Internet by taxpayers in Bangkok and its vicinity\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64819 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-internal-and-external-environment-on-personal-financial-planning-of-military-officers-in-the-somdej-phra-ekathotsarot-camp-phitsanulok-province\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59515\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/65-\u0e27\u0e0a\u0e34\u0e23\u0e27\u0e34\u0e17\u0e22\u0e4c.jpg.webp 1569w\" 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\/the-influence-of-internal-and-external-environment-on-personal-financial-planning-of-military-officers-in-the-somdej-phra-ekathotsarot-camp-phitsanulok-province\/\" >\n\t\t\t\tThe influence of internal and external environment on personal financial planning of military officers in the Somdej Phra Ekathotsarot Camp, Phitsanulok Province\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-internal-and-external-environment-on-personal-financial-planning-of-military-officers-in-the-somdej-phra-ekathotsarot-camp-phitsanulok-province\/\" aria-label=\"Read more about The influence of internal and external environment on personal financial planning of military officers in the Somdej Phra Ekathotsarot Camp, Phitsanulok Province\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64824 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-liquidity-and-financial-performance-on-the-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59503\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/64-\u0e13\u0e20\u0e32\u0e20\u0e31\u0e2a.jpg.webp 1569w\" 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\/the-impact-of-liquidity-and-financial-performance-on-the-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group\/\" >\n\t\t\t\tThe impact of liquidity and financial performance on the market value of listed companies in the Stock Exchange of Thailand, Resources Industry Group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-liquidity-and-financial-performance-on-the-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group\/\" aria-label=\"Read more about The impact of liquidity and financial performance on the market value of listed companies in the Stock Exchange of Thailand, Resources Industry Group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64820 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/tax-payment-components-including-obstacles-affecting-the-filing-and-payment-of-personal-income-tax-in-the-andaman-sea-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59496\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/73-\u0e18\u0e19\u0e2a\u0e23\u0e23.jpg.webp 1569w\" 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\/tax-payment-components-including-obstacles-affecting-the-filing-and-payment-of-personal-income-tax-in-the-andaman-sea-region\/\" >\n\t\t\t\tTax payment components including obstacles affecting the filing and payment of personal income tax in the Andaman Sea region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/tax-payment-components-including-obstacles-affecting-the-filing-and-payment-of-personal-income-tax-in-the-andaman-sea-region\/\" aria-label=\"Read more about Tax payment components including obstacles affecting the filing and payment of personal income tax in the Andaman Sea region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64816 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/characteristics-of-good-information-systems-and-acceptance-of-information-system-technology-use-affect-the-success-of-computerized-accounting-systems-e-laas-of-local-administrative-organizations-in\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59489\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/61-\u0e28\u0e38\u0e20\u0e19\u0e34\u0e14\u0e32.jpg.webp 1569w\" 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\/characteristics-of-good-information-systems-and-acceptance-of-information-system-technology-use-affect-the-success-of-computerized-accounting-systems-e-laas-of-local-administrative-organizations-in\/\" >\n\t\t\t\tCharacteristics of good information systems and acceptance of information system technology use affect the success of computerized accounting systems (e-LAAS) of local administrative organizations in the metropolitan area.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/characteristics-of-good-information-systems-and-acceptance-of-information-system-technology-use-affect-the-success-of-computerized-accounting-systems-e-laas-of-local-administrative-organizations-in\/\" aria-label=\"Read more about Characteristics of good information systems and acceptance of information system technology use affect the success of computerized accounting systems (e-LAAS) of local administrative organizations in the metropolitan area.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64812 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-asset-management-efficiency-and-profitability-on-the-stock-price-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-industry-and-food-industry-and\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59481\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/59-\u0e02\u0e27\u0e31\u0e0d\u0e2a\u0e38\u0e14\u0e32.jpg.webp 1569w\" 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\/the-influence-of-asset-management-efficiency-and-profitability-on-the-stock-price-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-industry-and-food-industry-and\/\" >\n\t\t\t\tThe influence of asset management efficiency and profitability on the stock price and dividend yield of listed companies in the Stock Exchange of Thailand, agricultural industry and food industry and resource industry groups\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-asset-management-efficiency-and-profitability-on-the-stock-price-and-dividend-yield-of-listed-companies-in-the-stock-exchange-of-thailand-agricultural-industry-and-food-industry-and\/\" aria-label=\"Read more about The influence of asset management efficiency and profitability on the stock price and dividend yield of listed companies in the Stock Exchange of Thailand, agricultural industry and food industry and resource industry groups\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64809 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-quality-of-financial-reports-of-the-office-of-the-attorney-general\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59469\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/60-\u0e14\u0e32\u0e23\u0e34\u0e19-\u0e28\u0e23\u0e35\u0e17\u0e2d\u0e07\u0e18\u0e23\u0e23\u0e21.jpg.webp 1569w\" 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\/factors-affecting-the-quality-of-financial-reports-of-the-office-of-the-attorney-general\/\" >\n\t\t\t\tFactors affecting the quality of financial reports of the Office of the Attorney General\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 22, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-quality-of-financial-reports-of-the-office-of-the-attorney-general\/\" aria-label=\"Read more about Factors affecting the quality of financial reports of the Office of the Attorney General\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64806 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-operating-results-and-financial-liquidity-on-corporate-income-tax-of-listed-businesses-in-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59403\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/58-\u0e2a\u0e38\u0e2d\u0e32\u0e20\u0e32.jpg.webp 1569w\" 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\/the-impact-of-operating-results-and-financial-liquidity-on-corporate-income-tax-of-listed-businesses-in-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe impact of operating results and financial liquidity on corporate income tax of listed businesses in the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-operating-results-and-financial-liquidity-on-corporate-income-tax-of-listed-businesses-in-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The impact of operating results and financial liquidity on corporate income tax of listed businesses in the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64799 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-operating-ratios-and-capital-structure-on-earnings-management-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-industry-groups\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59393\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/57-\u0e18\u0e19\u0e32\u0e1e\u0e23-1.jpg.webp 1569w\" 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\/the-impact-of-operating-ratios-and-capital-structure-on-earnings-management-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-industry-groups\/\" >\n\t\t\t\tThe impact of operating ratios and capital structure on earnings management and market value of listed companies in the Stock Exchange of Thailand, industry groups\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-operating-ratios-and-capital-structure-on-earnings-management-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-industry-groups\/\" aria-label=\"Read more about The impact of operating ratios and capital structure on earnings management and market value of listed companies in the Stock Exchange of Thailand, industry groups\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64800 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/perception-of-benefits-affecting-technology-acceptance-and-decision-making-in-choosing-ready-made-accounting-software-among-finance-and-accounting-professionals-department-of-disease-control-ministr\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59360\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/55-\u0e13\u0e34\u0e0a\u0e01\u0e32\u0e19\u0e15\u0e4c.jpg.webp 1569w\" 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\/perception-of-benefits-affecting-technology-acceptance-and-decision-making-in-choosing-ready-made-accounting-software-among-finance-and-accounting-professionals-department-of-disease-control-ministr\/\" >\n\t\t\t\tPerception of benefits affecting technology acceptance and decision making in choosing ready-made accounting software among finance and accounting professionals, Department of Disease Control, Ministry of Public Health\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/perception-of-benefits-affecting-technology-acceptance-and-decision-making-in-choosing-ready-made-accounting-software-among-finance-and-accounting-professionals-department-of-disease-control-ministr\/\" aria-label=\"Read more about Perception of benefits affecting technology acceptance and decision making in choosing ready-made accounting software among finance and accounting professionals, Department of Disease Control, Ministry of Public Health\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64797 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-and-debt-repayment-ability-with-return-on-securities-of-companies-in-the-real-estate-and-construction-industry-listed-on-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59327\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/54-\u0e28\u0e34\u0e23\u0e34\u0e27\u0e23\u0e23\u0e13.jpg.webp 1569w\" 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\/the-relationship-between-profitability-and-debt-repayment-ability-with-return-on-securities-of-companies-in-the-real-estate-and-construction-industry-listed-on-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between profitability and debt repayment ability with return on securities of companies in the real estate and construction industry listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-and-debt-repayment-ability-with-return-on-securities-of-companies-in-the-real-estate-and-construction-industry-listed-on-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between profitability and debt repayment ability with return on securities of companies in the real estate and construction industry listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64789 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-assets-liabilities-and-earnings-with-market-price-ratio-and-future-earnings-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59316\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/53-\u0e01\u0e24\u0e29\u0e13\u0e30.jpg.webp 1569w\" 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\/the-relationship-between-assets-liabilities-and-earnings-with-market-price-ratio-and-future-earnings-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" >\n\t\t\t\tThe relationship between assets, liabilities and earnings with market price ratio and future earnings of listed companies in the Stock Exchange of Thailand, service industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-assets-liabilities-and-earnings-with-market-price-ratio-and-future-earnings-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" aria-label=\"Read more about The relationship between assets, liabilities and earnings with market price ratio and future earnings of listed companies in the Stock Exchange of Thailand, service industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64794 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-profitability-financial-structure-and-return-on-investment-on-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-industrial-product-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59276\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/52-\u0e18\u0e31\u0e0d\u0e14\u0e32.jpg.webp 1569w\" 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\/the-impact-of-profitability-financial-structure-and-return-on-investment-on-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-industrial-product-group\/\" >\n\t\t\t\tThe impact of profitability, financial structure and return on investment on the value of listed companies in the Stock Exchange of Thailand, industrial product group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-profitability-financial-structure-and-return-on-investment-on-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-industrial-product-group\/\" aria-label=\"Read more about The impact of profitability, financial structure and return on investment on the value of listed companies in the Stock Exchange of Thailand, industrial product group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64786 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/financial-and-accounting-management-affecting-the-performance-of-personnel-at-the-defense-finance-department-office-of-the-permanent-secretary-ministry-of-defense\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59270\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/51-\u0e2b\u0e17\u0e31\u0e22\u0e0a\u0e19\u0e01-1.jpg.webp 1569w\" 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\/financial-and-accounting-management-affecting-the-performance-of-personnel-at-the-defense-finance-department-office-of-the-permanent-secretary-ministry-of-defense\/\" >\n\t\t\t\tFinancial and accounting management affecting the performance of personnel at the Defense Finance Department, Office of the Permanent Secretary, Ministry of Defense\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/financial-and-accounting-management-affecting-the-performance-of-personnel-at-the-defense-finance-department-office-of-the-permanent-secretary-ministry-of-defense\/\" aria-label=\"Read more about Financial and accounting management affecting the performance of personnel at the Defense Finance Department, Office of the Permanent Secretary, Ministry of Defense\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64779 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-quality-of-financial-statements-from-the-perspective-of-accountants-of-companies-listed-on-the-set100-stock-exchange\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59217\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/50-\u0e2a\u0e27\u0e19\u0e35\u0e22\u0e4c.jpg.webp 1569w\" 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\/factors-affecting-the-quality-of-financial-statements-from-the-perspective-of-accountants-of-companies-listed-on-the-set100-stock-exchange\/\" >\n\t\t\t\tFactors affecting the quality of financial statements from the perspective of accountants of companies listed on the SET100 stock exchange\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-quality-of-financial-statements-from-the-perspective-of-accountants-of-companies-listed-on-the-set100-stock-exchange\/\" aria-label=\"Read more about Factors affecting the quality of financial statements from the perspective of accountants of companies listed on the SET100 stock exchange\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64780 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/success-and-usage-of-electronic-invoice-and-receipt-system-that-affects-the-efficiency-of-accounting-operations-of-electronic-tax-registered-businesses\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59195\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/49-\u0e40\u0e1a\u0e0d\u0e08\u0e27\u0e23\u0e23\u0e13.jpg.webp 1569w\" 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\/success-and-usage-of-electronic-invoice-and-receipt-system-that-affects-the-efficiency-of-accounting-operations-of-electronic-tax-registered-businesses\/\" >\n\t\t\t\tSuccess and usage of electronic invoice and receipt system that affects the efficiency of accounting operations of electronic tax registered businesses\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/success-and-usage-of-electronic-invoice-and-receipt-system-that-affects-the-efficiency-of-accounting-operations-of-electronic-tax-registered-businesses\/\" aria-label=\"Read more about Success and usage of electronic invoice and receipt system that affects the efficiency of accounting operations of electronic tax registered businesses\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64772 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-preparation-of-farmer-accounts-in-the-central-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59183\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/48-\u0e0a\u0e27\u0e19\u0e0a\u0e37\u0e48\u0e19.jpg.webp 1569w\" 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\/factors-affecting-the-preparation-of-farmer-accounts-in-the-central-region\/\" >\n\t\t\t\tFactors affecting the preparation of farmer accounts in the Central region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-preparation-of-farmer-accounts-in-the-central-region\/\" aria-label=\"Read more about Factors affecting the preparation of farmer accounts in the Central region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64768 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/study-the-influence-of-accounting-data-quality-and-management-process-on-efficient-budget-management-of-educational-institutions-under-the-secondary-education-area-office-of-the-three-southern-border\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59179\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/47-\u0e10\u0e34\u0e15\u0e32\u0e20\u0e23\u0e13\u0e4c.jpg.webp 1569w\" 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\/study-the-influence-of-accounting-data-quality-and-management-process-on-efficient-budget-management-of-educational-institutions-under-the-secondary-education-area-office-of-the-three-southern-border\/\" >\n\t\t\t\tStudy the influence of accounting data quality and management process on efficient budget management of educational institutions under the Secondary Education Area Office of the Three Southern Border Provinces\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/study-the-influence-of-accounting-data-quality-and-management-process-on-efficient-budget-management-of-educational-institutions-under-the-secondary-education-area-office-of-the-three-southern-border\/\" aria-label=\"Read more about Study the influence of accounting data quality and management process on efficient budget management of educational institutions under the Secondary Education Area Office of the Three Southern Border Provinces\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64775 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/auditing-practice-standards-and-working-environment-factors-affecting-the-performance-of-cooperative-auditors-in-bangkok-and-its-vicinity\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59174\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/46-\u0e1e\u0e07\u0e29\u0e4c\u0e1e\u0e34\u0e1e\u0e31\u0e12\u0e19\u0e4c.jpg.webp 1569w\" 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\/auditing-practice-standards-and-working-environment-factors-affecting-the-performance-of-cooperative-auditors-in-bangkok-and-its-vicinity\/\" >\n\t\t\t\tAuditing practice standards and working environment factors affecting the performance of cooperative auditors in Bangkok and its vicinity\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/auditing-practice-standards-and-working-environment-factors-affecting-the-performance-of-cooperative-auditors-in-bangkok-and-its-vicinity\/\" aria-label=\"Read more about Auditing practice standards and working environment factors affecting the performance of cooperative auditors in Bangkok and its vicinity\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64767 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-development-of-professional-knowledge-and-skills-affects-the-quality-of-the-audit-work-of-auditors-of-the-office-of-the-auditor-general-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59149\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/45-\u0e1c\u0e32\u0e13\u0e34\u0e15\u0e32.jpg.webp 1569w\" 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\/the-development-of-professional-knowledge-and-skills-affects-the-quality-of-the-audit-work-of-auditors-of-the-office-of-the-auditor-general-of-thailand\/\" >\n\t\t\t\tThe development of professional knowledge and skills affects the quality of the audit work of auditors of the Office of the Auditor General of Thailand.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-development-of-professional-knowledge-and-skills-affects-the-quality-of-the-audit-work-of-auditors-of-the-office-of-the-auditor-general-of-thailand\/\" aria-label=\"Read more about The development of professional knowledge and skills affects the quality of the audit work of auditors of the Office of the Auditor General of Thailand.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64762 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-decision-to-use-accounting-programs-connected-via-a-network-using-cloud-computing-technology-of-the-small-to-medium-sized-community-enterprises-smes-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59143\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/44-\u0e2a\u0e38\u0e14\u0e32\u0e27\u0e14\u0e35.jpg.webp 1569w\" 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\/factors-affecting-the-decision-to-use-accounting-programs-connected-via-a-network-using-cloud-computing-technology-of-the-small-to-medium-sized-community-enterprises-smes-group\/\" >\n\t\t\t\tFactors affecting the decision to use accounting programs connected via a network using Cloud Computing technology of the small to medium-sized community enterprises (SMEs) group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-decision-to-use-accounting-programs-connected-via-a-network-using-cloud-computing-technology-of-the-small-to-medium-sized-community-enterprises-smes-group\/\" aria-label=\"Read more about Factors affecting the decision to use accounting programs connected via a network using Cloud Computing technology of the small to medium-sized community enterprises (SMEs) group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64758 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/competencies-and-skills-of-accountants-in-the-digital-age-affecting-operations-in-the-army-finance-office\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-59136\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/43-\u0e22\u0e38\u0e17\u0e18\u0e1e\u0e07\u0e29\u0e4c.jpg.webp 1569w\" 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\/competencies-and-skills-of-accountants-in-the-digital-age-affecting-operations-in-the-army-finance-office\/\" >\n\t\t\t\tCompetencies and skills of accountants in the digital age affecting operations in the Army Finance Office\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 21, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/competencies-and-skills-of-accountants-in-the-digital-age-affecting-operations-in-the-army-finance-office\/\" aria-label=\"Read more about Competencies and skills of accountants in the digital age affecting operations in the Army Finance Office\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64742 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-system-quality-and-information-usage-quality-on-the-performance-of-personnel-in-the-new-gfmis-thai-system-of-the-royal-thai-army\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58994\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/42-\u0e2a\u0e22\u0e32\u0e21\u0e23\u0e31\u0e10.jpg.webp 1569w\" 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\/the-influence-of-system-quality-and-information-usage-quality-on-the-performance-of-personnel-in-the-new-gfmis-thai-system-of-the-royal-thai-army\/\" >\n\t\t\t\tThe influence of system quality and information usage quality on the performance of personnel in the New GFMIS Thai system of the Royal Thai Army\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-system-quality-and-information-usage-quality-on-the-performance-of-personnel-in-the-new-gfmis-thai-system-of-the-royal-thai-army\/\" aria-label=\"Read more about The influence of system quality and information usage quality on the performance of personnel in the New GFMIS Thai system of the Royal Thai Army\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64738 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-growth-rate-financial-ratios-and-company-size-on-the-capital-structure-of-listed-companies-in-the-set100-stock-market\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58985\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/40-\u0e25\u0e31\u0e17\u0e18\u0e1e\u0e23\u0e23\u0e13.jpg.webp 1569w\" 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\/the-influence-of-growth-rate-financial-ratios-and-company-size-on-the-capital-structure-of-listed-companies-in-the-set100-stock-market\/\" >\n\t\t\t\tThe influence of growth rate, financial ratios and company size on the capital structure of listed companies in the SET100 stock market\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-growth-rate-financial-ratios-and-company-size-on-the-capital-structure-of-listed-companies-in-the-set100-stock-market\/\" aria-label=\"Read more about The influence of growth rate, financial ratios and company size on the capital structure of listed companies in the SET100 stock market\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64745 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-choice-of-ready-made-accounting-software-for-accounting-operations-of-medium-and-small-sized-enterprises-in-the-upper-central-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58975\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/38-\u0e1e\u0e31\u0e0a\u0e23\u0e35.jpg.webp 1569w\" 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\/factors-affecting-the-choice-of-ready-made-accounting-software-for-accounting-operations-of-medium-and-small-sized-enterprises-in-the-upper-central-region\/\" >\n\t\t\t\tFactors affecting the choice of ready-made accounting software for accounting operations of medium and small-sized enterprises in the upper central region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-choice-of-ready-made-accounting-software-for-accounting-operations-of-medium-and-small-sized-enterprises-in-the-upper-central-region\/\" aria-label=\"Read more about Factors affecting the choice of ready-made accounting software for accounting operations of medium and small-sized enterprises in the upper central region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64741 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/motivational-factors-and-technology-adoption-affecting-personal-income-tax-filing-in-revenue-department-region-1\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58967\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/37-\u0e21\u0e32\u0e23\u0e34\u0e2a\u0e32.jpg.webp 1569w\" 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\/motivational-factors-and-technology-adoption-affecting-personal-income-tax-filing-in-revenue-department-region-1\/\" >\n\t\t\t\tMotivational factors and technology adoption affecting personal income tax filing in Revenue Department Region 1\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/motivational-factors-and-technology-adoption-affecting-personal-income-tax-filing-in-revenue-department-region-1\/\" aria-label=\"Read more about Motivational factors and technology adoption affecting personal income tax filing in Revenue Department Region 1\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64736 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-profitability-ratio-and-financial-structure-ratio-on-the-stock-price-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-set-50-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58960\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/36-\u0e27\u0e23\u0e34\u0e22\u0e32.jpg.webp 1569w\" 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\/the-impact-of-profitability-ratio-and-financial-structure-ratio-on-the-stock-price-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-set-50-group\/\" >\n\t\t\t\tThe impact of profitability ratio and financial structure ratio on the stock price and market value of listed companies in the Stock Exchange of Thailand, SET 50 group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-profitability-ratio-and-financial-structure-ratio-on-the-stock-price-and-market-value-of-listed-companies-in-the-stock-exchange-of-thailand-set-50-group\/\" aria-label=\"Read more about The impact of profitability ratio and financial structure ratio on the stock price and market value of listed companies in the Stock Exchange of Thailand, SET 50 group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64732 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/liquidity-and-debt-management-ability-affect-the-profitability-and-returns-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group-energy-and-utilities-business-category\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58952\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/35-\u0e27\u0e34\u0e0a\u0e34\u0e15\u0e32.jpg.webp 1569w\" 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\/liquidity-and-debt-management-ability-affect-the-profitability-and-returns-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group-energy-and-utilities-business-category\/\" >\n\t\t\t\tLiquidity and debt management ability affect the profitability and returns of listed companies in the Stock Exchange of Thailand, Resources Industry Group, Energy and Utilities Business Category.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/liquidity-and-debt-management-ability-affect-the-profitability-and-returns-of-listed-companies-in-the-stock-exchange-of-thailand-resources-industry-group-energy-and-utilities-business-category\/\" aria-label=\"Read more about Liquidity and debt management ability affect the profitability and returns of listed companies in the Stock Exchange of Thailand, Resources Industry Group, Energy and Utilities Business Category.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64728 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-accounting-professional-skills-and-accounting-information-system-on-the-performance-of-financial-reporting-of-local-government-organizations-in-the-lower-northeastern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58944\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/34-\u0e27\u0e34\u0e25\u0e32\u0e27\u0e23\u0e23\u0e13.jpg.webp 1569w\" 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\/the-impact-of-accounting-professional-skills-and-accounting-information-system-on-the-performance-of-financial-reporting-of-local-government-organizations-in-the-lower-northeastern-region\/\" >\n\t\t\t\tThe Impact of Accounting Professional Skills and Accounting Information System on the Performance of Financial Reporting of Local Government Organizations in the Lower Northeastern Region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-accounting-professional-skills-and-accounting-information-system-on-the-performance-of-financial-reporting-of-local-government-organizations-in-the-lower-northeastern-region\/\" aria-label=\"Read more about The Impact of Accounting Professional Skills and Accounting Information System on the Performance of Financial Reporting of Local Government Organizations in the Lower Northeastern Region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64735 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/technology-skills-and-environment-affecting-the-readiness-of-rpa-robotic-process-automation-in-accounting-offices-in-the-central-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58936\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/33-\u0e1e\u0e07\u0e29\u0e4c\u0e44\u0e1e\u0e42\u0e23\u0e08\u0e19\u0e4c.jpg.webp 1569w\" 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\/technology-skills-and-environment-affecting-the-readiness-of-rpa-robotic-process-automation-in-accounting-offices-in-the-central-region\/\" >\n\t\t\t\tTechnology skills and environment affecting the readiness of RPA (Robotic Process Automation) in accounting offices in the central region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2024<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/technology-skills-and-environment-affecting-the-readiness-of-rpa-robotic-process-automation-in-accounting-offices-in-the-central-region\/\" aria-label=\"Read more about Technology skills and environment affecting the readiness of RPA (Robotic Process Automation) in accounting offices in the central region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64731 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-skills-knowledge-abilities-and-operating-environment-on-the-efficiency-of-internal-inspections-in-the-patrol-and-special-operation-division\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58928\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/32-\u0e27\u0e19\u0e34\u0e14\u0e32.jpg.webp 1569w\" 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\/the-impact-of-skills-knowledge-abilities-and-operating-environment-on-the-efficiency-of-internal-inspections-in-the-patrol-and-special-operation-division\/\" >\n\t\t\t\tThe impact of skills, knowledge, abilities and operating environment on the efficiency of internal inspections in the Patrol and Special Operation Division\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-skills-knowledge-abilities-and-operating-environment-on-the-efficiency-of-internal-inspections-in-the-patrol-and-special-operation-division\/\" aria-label=\"Read more about The impact of skills, knowledge, abilities and operating environment on the efficiency of internal inspections in the Patrol and Special Operation Division\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64726 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/disclosure-of-social-responsibility-corporate-governance-liquidity-ratio-affecting-profitability-capital-structure-and-enterprise-value-of-companies-listed-on-the-stock-exchange-of-thailand-consum\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58921\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/31-\u0e40\u0e2a\u0e32\u0e27\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c.jpg.webp 1569w\" 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\/disclosure-of-social-responsibility-corporate-governance-liquidity-ratio-affecting-profitability-capital-structure-and-enterprise-value-of-companies-listed-on-the-stock-exchange-of-thailand-consum\/\" >\n\t\t\t\tDisclosure of social responsibility, corporate governance, liquidity ratio affecting profitability, capital structure and enterprise value of companies listed on the Stock Exchange of Thailand, Consumer and Technology Industry Group.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/disclosure-of-social-responsibility-corporate-governance-liquidity-ratio-affecting-profitability-capital-structure-and-enterprise-value-of-companies-listed-on-the-stock-exchange-of-thailand-consum\/\" aria-label=\"Read more about Disclosure of social responsibility, corporate governance, liquidity ratio affecting profitability, capital structure and enterprise value of companies listed on the Stock Exchange of Thailand, Consumer and Technology Industry Group.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64723 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/competency-of-accountants-motivation-to-work-that-affect-work-efficiency-and-professional-ethics-in-accounting-in-bangkok-and-its-vicinity\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58914\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/30-\u0e28\u0e34\u0e23\u0e34\u0e1a\u0e39\u0e23\u0e13\u0e4c.jpg.webp 1569w\" 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\/competency-of-accountants-motivation-to-work-that-affect-work-efficiency-and-professional-ethics-in-accounting-in-bangkok-and-its-vicinity\/\" >\n\t\t\t\tCompetency of accountants, motivation to work that affect work efficiency and professional ethics in accounting in Bangkok and its vicinity\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/competency-of-accountants-motivation-to-work-that-affect-work-efficiency-and-professional-ethics-in-accounting-in-bangkok-and-its-vicinity\/\" aria-label=\"Read more about Competency of accountants, motivation to work that affect work efficiency and professional ethics in accounting in Bangkok and its vicinity\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64718 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-professional-accounting-skills-on-the-quality-of-financial-reporting-of-the-army-savings-cooperative\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58906\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/29-\u0e13\u0e31\u0e10\u0e0d\u0e32.jpg.webp 1569w\" 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\/the-impact-of-professional-accounting-skills-on-the-quality-of-financial-reporting-of-the-army-savings-cooperative\/\" >\n\t\t\t\tThe impact of professional accounting skills on the quality of financial reporting of the Army Savings Cooperative\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-professional-accounting-skills-on-the-quality-of-financial-reporting-of-the-army-savings-cooperative\/\" aria-label=\"Read more about The impact of professional accounting skills on the quality of financial reporting of the Army Savings Cooperative\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64724 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-efficiency-of-budget-disbursement-in-the-new-electronic-government-financial-management-system-new-gfmis-thai-of-personnel-under-the-department-of-highways\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58898\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/28-\u0e2a\u0e31\u0e1e\u0e1e\u0e31\u0e0d\u0e0d\u0e39.jpg.webp 1569w\" 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\/factors-affecting-the-efficiency-of-budget-disbursement-in-the-new-electronic-government-financial-management-system-new-gfmis-thai-of-personnel-under-the-department-of-highways\/\" >\n\t\t\t\tFactors affecting the efficiency of budget disbursement in the new electronic government financial management system (New GFMIS Thai) of personnel under the Department of Highways\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-efficiency-of-budget-disbursement-in-the-new-electronic-government-financial-management-system-new-gfmis-thai-of-personnel-under-the-department-of-highways\/\" aria-label=\"Read more about Factors affecting the efficiency of budget disbursement in the new electronic government financial management system (New GFMIS Thai) of personnel under the Department of Highways\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64721 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-and-roles-of-accountants-affecting-the-work-efficiency-of-accountants-in-the-eastern-economic-corridor\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58890\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/27-\u0e27\u0e34\u0e23\u0e31\u0e15\u0e19\u0e4c.jpg.webp 1569w\" 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\/accounting-professional-skills-and-roles-of-accountants-affecting-the-work-efficiency-of-accountants-in-the-eastern-economic-corridor\/\" >\n\t\t\t\tAccounting professional skills and roles of accountants affecting the work efficiency of accountants in the Eastern Economic Corridor\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-and-roles-of-accountants-affecting-the-work-efficiency-of-accountants-in-the-eastern-economic-corridor\/\" aria-label=\"Read more about Accounting professional skills and roles of accountants affecting the work efficiency of accountants in the Eastern Economic Corridor\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64716 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/tax-audit-skills-and-working-environment-affecting-the-performance-of-tax-auditors-in-region-1\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58883\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/26-\u0e23\u0e31\u0e15\u0e15\u0e34\u0e22\u0e32.jpg.webp 1569w\" 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\/tax-audit-skills-and-working-environment-affecting-the-performance-of-tax-auditors-in-region-1\/\" >\n\t\t\t\tTax audit skills and working environment affecting the performance of tax auditors in Region 1\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/tax-audit-skills-and-working-environment-affecting-the-performance-of-tax-auditors-in-region-1\/\" aria-label=\"Read more about Tax audit skills and working environment affecting the performance of tax auditors in Region 1\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64712 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-control-system-and-risk-management-affecting-the-performance-of-finance-and-accounting-personnel-in-agencies-under-the-office-of-the-judiciary\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58879\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/24-\u0e40\u0e19\u0e15\u0e23\u0e19\u0e20\u0e32.jpg.webp 1569w\" 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\/internal-control-system-and-risk-management-affecting-the-performance-of-finance-and-accounting-personnel-in-agencies-under-the-office-of-the-judiciary\/\" >\n\t\t\t\tInternal control system and risk management affecting the performance of finance and accounting personnel in agencies under the Office of the Judiciary\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/internal-control-system-and-risk-management-affecting-the-performance-of-finance-and-accounting-personnel-in-agencies-under-the-office-of-the-judiciary\/\" aria-label=\"Read more about Internal control system and risk management affecting the performance of finance and accounting personnel in agencies under the Office of the Judiciary\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64708 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-and-accounting-practice-standards-influence-the-assessment-of-the-performance-of-the-royal-thai-police-in-public-accounting\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58875\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/23-\u0e2d\u0e23\u0e2d\u0e19\u0e07\u0e04\u0e4c.jpg.webp 1569w\" 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\/accounting-professional-skills-and-accounting-practice-standards-influence-the-assessment-of-the-performance-of-the-royal-thai-police-in-public-accounting\/\" >\n\t\t\t\tAccounting professional skills and accounting practice standards influence the assessment of the performance of the Royal Thai Police in public accounting.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-and-accounting-practice-standards-influence-the-assessment-of-the-performance-of-the-royal-thai-police-in-public-accounting\/\" aria-label=\"Read more about Accounting professional skills and accounting practice standards influence the assessment of the performance of the Royal Thai Police in public accounting.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64715 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/influence-of-internal-and-external-factors-on-personal-financial-planning-of-employees-in-the-navanakorn-industrial-estate\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58871\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/22-\u0e2d\u0e31\u0e07\u0e04\u0e13\u0e32.jpg.webp 1569w\" 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\/influence-of-internal-and-external-factors-on-personal-financial-planning-of-employees-in-the-navanakorn-industrial-estate\/\" >\n\t\t\t\tInfluence of internal and external factors on personal financial planning of employees in the Navanakorn Industrial Estate\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/influence-of-internal-and-external-factors-on-personal-financial-planning-of-employees-in-the-navanakorn-industrial-estate\/\" aria-label=\"Read more about Influence of internal and external factors on personal financial planning of employees in the Navanakorn Industrial Estate\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64711 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-accounting-practices-according-to-government-accounting-standards-and-government-accounting-policies-on-the-quality-of-financial-reports-of-local-government-organizations-in-the-centr\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58867\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/21.jpg.webp 1569w\" 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\/the-influence-of-accounting-practices-according-to-government-accounting-standards-and-government-accounting-policies-on-the-quality-of-financial-reports-of-local-government-organizations-in-the-centr\/\" >\n\t\t\t\tThe influence of accounting practices according to government accounting standards and government accounting policies on the quality of financial reports of local government organizations in the central northeastern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-accounting-practices-according-to-government-accounting-standards-and-government-accounting-policies-on-the-quality-of-financial-reports-of-local-government-organizations-in-the-centr\/\" aria-label=\"Read more about The influence of accounting practices according to government accounting standards and government accounting policies on the quality of financial reports of local government organizations in the central northeastern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64706 post type-post status-publish format-standard has-post-thumbnail hentry category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-operating-returns-and-share-price-of-listed-companies-in-the-stock-exchange-of-thailand-real-estate-and-construction-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"207\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-300x207.jpg.webp\" class=\"attachment-medium size-medium wp-image-58863\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-300x207.jpg.webp 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-1024x705.jpg.webp 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-768x529.jpg.webp 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1-1536x1057.jpg.webp 1536w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/smush-webp\/sites\/12\/2025\/01\/20-1.jpg.webp 1569w\" 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\/the-relationship-between-cash-flow-and-operating-returns-and-share-price-of-listed-companies-in-the-stock-exchange-of-thailand-real-estate-and-construction-industry-group\/\" >\n\t\t\t\tThe relationship between cash flow and operating returns and share price of listed companies in the Stock Exchange of Thailand, real estate and construction industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 20, 2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-operating-returns-and-share-price-of-listed-companies-in-the-stock-exchange-of-thailand-real-estate-and-construction-industry-group\/\" aria-label=\"Read more about The relationship between cash flow and operating returns and share price of listed companies in the Stock Exchange of Thailand, real estate and construction industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64988 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-new-electronic-government-operating-system-and-financial-management-system-affecting-the-quality-of-financial-reports-of-the-royal-thai-police\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20-300x206.png\" class=\"attachment-medium size-medium wp-image-58318\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide20.jpg 1047w\" 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\/the-new-electronic-government-operating-system-and-financial-management-system-affecting-the-quality-of-financial-reports-of-the-royal-thai-police\/\" >\n\t\t\t\tThe new electronic government operating system and financial management system affecting the quality of financial reports of the Royal Thai Police\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-new-electronic-government-operating-system-and-financial-management-system-affecting-the-quality-of-financial-reports-of-the-royal-thai-police\/\" aria-label=\"Read more about The new electronic government operating system and financial management system affecting the quality of financial reports of the Royal Thai Police\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64985 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-of-human-capital-and-cash-flow-ratios-affecting-the-rate-of-return-and-future-profits-that-affect-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19-300x206.png\" class=\"attachment-medium size-medium wp-image-58314\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide19.png 1047w\" 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\/factors-of-human-capital-and-cash-flow-ratios-affecting-the-rate-of-return-and-future-profits-that-affect-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" >\n\t\t\t\tFactors of human capital and cash flow ratios affecting the rate of return and future profits that affect the value of listed companies in the Stock Exchange of Thailand, service industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-of-human-capital-and-cash-flow-ratios-affecting-the-rate-of-return-and-future-profits-that-affect-the-value-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" aria-label=\"Read more about Factors of human capital and cash flow ratios affecting the rate of return and future profits that affect the value of listed companies in the Stock Exchange of Thailand, service industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64980 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-audit-quality-and-debt-ratio-on-performance-and-profit-decoration-of-listed-companies-in-the-stock-exchange-of-thailand-set-50\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18-300x206.png\" class=\"attachment-medium size-medium wp-image-58310\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide18.jpg 1047w\" 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\/the-relationship-between-audit-quality-and-debt-ratio-on-performance-and-profit-decoration-of-listed-companies-in-the-stock-exchange-of-thailand-set-50\/\" >\n\t\t\t\tThe relationship between audit quality and debt ratio on performance and profit decoration of listed companies in the Stock Exchange of Thailand SET 50\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-audit-quality-and-debt-ratio-on-performance-and-profit-decoration-of-listed-companies-in-the-stock-exchange-of-thailand-set-50\/\" aria-label=\"Read more about The relationship between audit quality and debt ratio on performance and profit decoration of listed companies in the Stock Exchange of Thailand SET 50\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64986 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/debt-repayment-ability-financial-liquidity-analysis-and-social-responsibility-affect-the-profitability-of-listed-companies-in-the-stock-exchange-of-thailand-in-the-real-estate-and-construction-groups\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17-300x206.png\" class=\"attachment-medium size-medium wp-image-58304\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide17.png 1047w\" 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\/debt-repayment-ability-financial-liquidity-analysis-and-social-responsibility-affect-the-profitability-of-listed-companies-in-the-stock-exchange-of-thailand-in-the-real-estate-and-construction-groups\/\" >\n\t\t\t\tDebt repayment ability, financial liquidity analysis and social responsibility affect the profitability of listed companies in the Stock Exchange of Thailand in the real estate and construction groups.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/debt-repayment-ability-financial-liquidity-analysis-and-social-responsibility-affect-the-profitability-of-listed-companies-in-the-stock-exchange-of-thailand-in-the-real-estate-and-construction-groups\/\" aria-label=\"Read more about Debt repayment ability, financial liquidity analysis and social responsibility affect the profitability of listed companies in the Stock Exchange of Thailand in the real estate and construction groups.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64983 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-decision-to-choose-a-job-for-tax-auditors-at-the-revenue-department-region-2\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16-300x206.png\" class=\"attachment-medium size-medium wp-image-58298\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide16.jpg 1047w\" 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\/factors-affecting-the-decision-to-choose-a-job-for-tax-auditors-at-the-revenue-department-region-2\/\" >\n\t\t\t\tFactors affecting the decision to choose a job for tax auditors at the Revenue Department Region 2\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-affecting-the-decision-to-choose-a-job-for-tax-auditors-at-the-revenue-department-region-2\/\" aria-label=\"Read more about Factors affecting the decision to choose a job for tax auditors at the Revenue Department Region 2\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64979 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/environmental-and-sustainability-disclosure-of-listed-companies-in-the-resource-industry-group-affects-the-market-value-of-the-company\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1-300x206.png\" class=\"attachment-medium size-medium wp-image-58291\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide15-1.png 1047w\" 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\/environmental-and-sustainability-disclosure-of-listed-companies-in-the-resource-industry-group-affects-the-market-value-of-the-company\/\" >\n\t\t\t\tEnvironmental and sustainability disclosure of listed companies in the resource industry group affects the market value of the company.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/environmental-and-sustainability-disclosure-of-listed-companies-in-the-resource-industry-group-affects-the-market-value-of-the-company\/\" aria-label=\"Read more about Environmental and sustainability disclosure of listed companies in the resource industry group affects the market value of the company.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64975 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-financial-ratios-shareholder-structure-and-investment-decision-in-securities-of-the-real-estate-and-construction-industry-group-listed-in-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14-300x206.png\" class=\"attachment-medium size-medium wp-image-58279\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide14.png 1047w\" 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\/the-relationship-between-financial-ratios-shareholder-structure-and-investment-decision-in-securities-of-the-real-estate-and-construction-industry-group-listed-in-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between financial ratios, shareholder structure and investment decision in securities of the real estate and construction industry group listed in the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-financial-ratios-shareholder-structure-and-investment-decision-in-securities-of-the-real-estate-and-construction-industry-group-listed-in-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between financial ratios, shareholder structure and investment decision in securities of the real estate and construction industry group listed in the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64970 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-corporate-governance-and-liquidity-management-with-accounting-performance-and-market-performance-of-companies-in-the-real-estate-and-construction-industry-group-listed-on-the\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1-300x206.png\" class=\"attachment-medium size-medium wp-image-58272\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide13-1.png 1047w\" 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\/the-relationship-between-corporate-governance-and-liquidity-management-with-accounting-performance-and-market-performance-of-companies-in-the-real-estate-and-construction-industry-group-listed-on-the\/\" >\n\t\t\t\tThe relationship between corporate governance and liquidity management with accounting performance and market performance of companies in the real estate and construction industry group listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-corporate-governance-and-liquidity-management-with-accounting-performance-and-market-performance-of-companies-in-the-real-estate-and-construction-industry-group-listed-on-the\/\" aria-label=\"Read more about The relationship between corporate governance and liquidity management with accounting performance and market performance of companies in the real estate and construction industry group listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64976 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/digital-professionalism-and-ethical-practices-in-accounting-profession-that-affect-the-quality-of-financial-statements-of-accountants-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12-300x206.png\" class=\"attachment-medium size-medium wp-image-58261\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide12.jpg 1047w\" 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\/digital-professionalism-and-ethical-practices-in-accounting-profession-that-affect-the-quality-of-financial-statements-of-accountants-in-bangkok\/\" >\n\t\t\t\tDigital professionalism and ethical practices in accounting profession that affect the quality of financial statements of accountants in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/digital-professionalism-and-ethical-practices-in-accounting-profession-that-affect-the-quality-of-financial-statements-of-accountants-in-bangkok\/\" aria-label=\"Read more about Digital professionalism and ethical practices in accounting profession that affect the quality of financial statements of accountants in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64972 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-vision-and-professional-ethics-of-accounting-that-affect-the-efficiency-of-accounting-operations-of-the-office-of-the-attorney-general\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11-300x206.png\" class=\"attachment-medium size-medium wp-image-58254\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide11.png 1047w\" 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\/accounting-vision-and-professional-ethics-of-accounting-that-affect-the-efficiency-of-accounting-operations-of-the-office-of-the-attorney-general\/\" >\n\t\t\t\tAccounting vision and professional ethics of accounting that affect the efficiency of accounting operations of the Office of the Attorney General\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-vision-and-professional-ethics-of-accounting-that-affect-the-efficiency-of-accounting-operations-of-the-office-of-the-attorney-general\/\" aria-label=\"Read more about Accounting vision and professional ethics of accounting that affect the efficiency of accounting operations of the Office of the Attorney General\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64969 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/skills-and-motivation-factors-affecting-digital-accountants-adaptation-in-the-eastern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10-300x206.png\" class=\"attachment-medium size-medium wp-image-58246\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide10.jpg 1047w\" 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\/skills-and-motivation-factors-affecting-digital-accountants-adaptation-in-the-eastern-region\/\" >\n\t\t\t\tSkills and motivation factors affecting digital accountants&#8217; adaptation in the Eastern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/skills-and-motivation-factors-affecting-digital-accountants-adaptation-in-the-eastern-region\/\" aria-label=\"Read more about Skills and motivation factors affecting digital accountants&#8217; adaptation in the Eastern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64965 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/development-and-competency-of-accountants-affecting-the-performance-of-accounting-offices-in-the-southern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9-300x206.png\" class=\"attachment-medium size-medium wp-image-58239\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide9.jpg 1047w\" 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\/development-and-competency-of-accountants-affecting-the-performance-of-accounting-offices-in-the-southern-region\/\" >\n\t\t\t\tDevelopment and competency of accountants affecting the performance of accounting offices in the southern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/development-and-competency-of-accountants-affecting-the-performance-of-accounting-offices-in-the-southern-region\/\" aria-label=\"Read more about Development and competency of accountants affecting the performance of accounting offices in the southern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64960 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-cash-flow-profitability-and-debt-repayment-ability-on-the-market-value-of-listed-companies-in-the-set-100-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8-300x206.png\" class=\"attachment-medium size-medium wp-image-58232\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide8.jpg 1047w\" 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\/the-impact-of-cash-flow-profitability-and-debt-repayment-ability-on-the-market-value-of-listed-companies-in-the-set-100-group\/\" >\n\t\t\t\tThe impact of cash flow, profitability, and debt repayment ability on the market value of listed companies in the SET 100 group.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-cash-flow-profitability-and-debt-repayment-ability-on-the-market-value-of-listed-companies-in-the-set-100-group\/\" aria-label=\"Read more about The impact of cash flow, profitability, and debt repayment ability on the market value of listed companies in the SET 100 group.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64966 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/auditor-characteristics-and-accounting-professional-skills-affect-the-quality-of-audit-reports-of-auditors-in-bangkok-and-its-vicinity\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7-300x206.png\" class=\"attachment-medium size-medium wp-image-58224\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide7.jpg 1047w\" 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\/auditor-characteristics-and-accounting-professional-skills-affect-the-quality-of-audit-reports-of-auditors-in-bangkok-and-its-vicinity\/\" >\n\t\t\t\tAuditor characteristics and accounting professional skills affect the quality of audit reports of auditors in Bangkok and its vicinity.\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/auditor-characteristics-and-accounting-professional-skills-affect-the-quality-of-audit-reports-of-auditors-in-bangkok-and-its-vicinity\/\" aria-label=\"Read more about Auditor characteristics and accounting professional skills affect the quality of audit reports of auditors in Bangkok and its vicinity.\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64962 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-knowledge-understanding-and-skills-that-affect-the-financial-reporting-efficiency-of-personnel-in-the-royal-thai-police\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6-300x206.png\" class=\"attachment-medium size-medium wp-image-58218\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide6.jpg 1047w\" 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\/accounting-knowledge-understanding-and-skills-that-affect-the-financial-reporting-efficiency-of-personnel-in-the-royal-thai-police\/\" >\n\t\t\t\tAccounting knowledge, understanding and skills that affect the financial reporting efficiency of personnel in the Royal Thai Police\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-knowledge-understanding-and-skills-that-affect-the-financial-reporting-efficiency-of-personnel-in-the-royal-thai-police\/\" aria-label=\"Read more about Accounting knowledge, understanding and skills that affect the financial reporting efficiency of personnel in the Royal Thai Police\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64959 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-in-operations-affecting-the-efficiency-of-financial-and-accounting-operations-of-the-office-of-the-judiciary\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5-300x206.png\" class=\"attachment-medium size-medium wp-image-58210\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide5.jpg 1047w\" 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\/factors-in-operations-affecting-the-efficiency-of-financial-and-accounting-operations-of-the-office-of-the-judiciary\/\" >\n\t\t\t\tFactors in operations affecting the efficiency of financial and accounting operations of the Office of the Judiciary\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/factors-in-operations-affecting-the-efficiency-of-financial-and-accounting-operations-of-the-office-of-the-judiciary\/\" aria-label=\"Read more about Factors in operations affecting the efficiency of financial and accounting operations of the Office of the Judiciary\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64954 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-operational-efficiency-and-return-on-investment-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4-300x206.png\" class=\"attachment-medium size-medium wp-image-58202\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide4.jpg 1047w\" 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\/the-relationship-between-profitability-operational-efficiency-and-return-on-investment-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" >\n\t\t\t\tThe relationship between profitability, operational efficiency and return on investment of listed companies in the Stock Exchange of Thailand, service industry group\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-operational-efficiency-and-return-on-investment-of-listed-companies-in-the-stock-exchange-of-thailand-service-industry-group\/\" aria-label=\"Read more about The relationship between profitability, operational efficiency and return on investment of listed companies in the Stock Exchange of Thailand, service industry group\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64950 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-affecting-the-audit-quality-and-audit-credibility-of-tax-auditors-in-the-northeastern-region\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3-300x206.png\" class=\"attachment-medium size-medium wp-image-58195\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide3.jpg 1047w\" 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\/accounting-professional-skills-affecting-the-audit-quality-and-audit-credibility-of-tax-auditors-in-the-northeastern-region\/\" >\n\t\t\t\tAccounting professional skills affecting the audit quality and audit credibility of tax auditors in the Northeastern region\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/accounting-professional-skills-affecting-the-audit-quality-and-audit-credibility-of-tax-auditors-in-the-northeastern-region\/\" aria-label=\"Read more about Accounting professional skills affecting the audit quality and audit credibility of tax auditors in the Northeastern region\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64957 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-and-cash-flow-enterprise-value-and-dividend-payout-of-real-estate-and-construction-industry-groups-listed-on-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2-300x206.png\" class=\"attachment-medium size-medium wp-image-58189\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide2.png 1047w\" 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\/the-relationship-between-profitability-and-cash-flow-enterprise-value-and-dividend-payout-of-real-estate-and-construction-industry-groups-listed-on-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between profitability and cash flow, enterprise value and dividend payout of real estate and construction industry groups listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-profitability-and-cash-flow-enterprise-value-and-dividend-payout-of-real-estate-and-construction-industry-groups-listed-on-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between profitability and cash flow, enterprise value and dividend payout of real estate and construction industry groups listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-64953 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-liquidity-with-outstanding-items-of-listed-consumer-goods-companies-in-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1-300x206.png\" class=\"attachment-medium size-medium wp-image-58182\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1-300x206.png 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1-1024x704.png 1024w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1-768x528.png 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/05\/Slide1.png 1047w\" 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\/the-relationship-between-cash-flow-and-liquidity-with-outstanding-items-of-listed-consumer-goods-companies-in-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between cash flow and liquidity with outstanding items of listed consumer goods companies in the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tMay 8, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2023<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-liquidity-with-outstanding-items-of-listed-consumer-goods-companies-in-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between cash flow and liquidity with outstanding items of listed consumer goods companies in the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65239 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-the-performance-of-the-board-structure-and-shareholder-structure-and-the-dividend-payment-efficiency-of-the-real-estate-and-construction-industry-groups-listed-on-the-stock-ex\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/11\u0e42\u0e1e\u0e22\u0e21\u0e23\u0e31\u0e15\u0e19\u0e4c-\u0e21\u0e2b\u0e32\u0e42\u0e0a\u0e15\u0e34-1-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56492\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/11\u0e42\u0e1e\u0e22\u0e21\u0e23\u0e31\u0e15\u0e19\u0e4c-\u0e21\u0e2b\u0e32\u0e42\u0e0a\u0e15\u0e34-1-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/11\u0e42\u0e1e\u0e22\u0e21\u0e23\u0e31\u0e15\u0e19\u0e4c-\u0e21\u0e2b\u0e32\u0e42\u0e0a\u0e15\u0e34-1-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/11\u0e42\u0e1e\u0e22\u0e21\u0e23\u0e31\u0e15\u0e19\u0e4c-\u0e21\u0e2b\u0e32\u0e42\u0e0a\u0e15\u0e34-1.jpg 850w\" 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\/the-relationship-between-the-performance-of-the-board-structure-and-shareholder-structure-and-the-dividend-payment-efficiency-of-the-real-estate-and-construction-industry-groups-listed-on-the-stock-ex\/\" >\n\t\t\t\tThe relationship between the performance of the board structure and shareholder structure and the dividend payment efficiency of the real estate and construction industry groups listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-the-performance-of-the-board-structure-and-shareholder-structure-and-the-dividend-payment-efficiency-of-the-real-estate-and-construction-industry-groups-listed-on-the-stock-ex\/\" aria-label=\"Read more about The relationship between the performance of the board structure and shareholder structure and the dividend payment efficiency of the real estate and construction industry groups listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65234 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-financial-ratios-dividend-policy-and-stock-prices-of-companies-in-the-service-industry-group-listed-on-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/10\u0e40\u0e08\u0e19\u0e08\u0e34\u0e23\u0e32-\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u0e17\u0e2d\u0e07-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56480\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/10\u0e40\u0e08\u0e19\u0e08\u0e34\u0e23\u0e32-\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u0e17\u0e2d\u0e07-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/10\u0e40\u0e08\u0e19\u0e08\u0e34\u0e23\u0e32-\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u0e17\u0e2d\u0e07-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/10\u0e40\u0e08\u0e19\u0e08\u0e34\u0e23\u0e32-\u0e08\u0e31\u0e19\u0e17\u0e23\u0e4c\u0e17\u0e2d\u0e07.jpg 850w\" 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\/the-relationship-between-financial-ratios-dividend-policy-and-stock-prices-of-companies-in-the-service-industry-group-listed-on-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between financial ratios, dividend policy and stock prices of companies in the service industry group listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-financial-ratios-dividend-policy-and-stock-prices-of-companies-in-the-service-industry-group-listed-on-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between financial ratios, dividend policy and stock prices of companies in the service industry group listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65240 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-professional-skills-and-ethics-on-the-effective-and-efficient-performance-of-accountants-in-bangkok-and-its-vicinity\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/9\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13\u0e32-\u0e04\u0e34\u0e07\u0e04\u0e33-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56473\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/9\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13\u0e32-\u0e04\u0e34\u0e07\u0e04\u0e33-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/9\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13\u0e32-\u0e04\u0e34\u0e07\u0e04\u0e33-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/9\u0e2a\u0e38\u0e27\u0e23\u0e23\u0e13\u0e32-\u0e04\u0e34\u0e07\u0e04\u0e33.jpg 850w\" 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\/the-influence-of-professional-skills-and-ethics-on-the-effective-and-efficient-performance-of-accountants-in-bangkok-and-its-vicinity\/\" >\n\t\t\t\tThe influence of professional skills and ethics on the effective and efficient performance of accountants in Bangkok and its vicinity\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-professional-skills-and-ethics-on-the-effective-and-efficient-performance-of-accountants-in-bangkok-and-its-vicinity\/\" aria-label=\"Read more about The influence of professional skills and ethics on the effective and efficient performance of accountants in Bangkok and its vicinity\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65236 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-asset-management-efficiency-and-market-value-of-companies-listed-on-the-stock-exchange-of-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/8\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-\u0e2a\u0e38\u0e02\u0e1e\u0e31\u0e19\u0e18\u0e4c-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56467\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/8\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-\u0e2a\u0e38\u0e02\u0e1e\u0e31\u0e19\u0e18\u0e4c-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/8\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-\u0e2a\u0e38\u0e02\u0e1e\u0e31\u0e19\u0e18\u0e4c-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/8\u0e01\u0e31\u0e0d\u0e0d\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e4c-\u0e2a\u0e38\u0e02\u0e1e\u0e31\u0e19\u0e18\u0e4c.jpg 850w\" 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\/the-relationship-between-cash-flow-and-asset-management-efficiency-and-market-value-of-companies-listed-on-the-stock-exchange-of-thailand\/\" >\n\t\t\t\tThe relationship between cash flow and asset management efficiency and market value of companies listed on the Stock Exchange of Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-relationship-between-cash-flow-and-asset-management-efficiency-and-market-value-of-companies-listed-on-the-stock-exchange-of-thailand\/\" aria-label=\"Read more about The relationship between cash flow and asset management efficiency and market value of companies listed on the Stock Exchange of Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65233 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-audit-credibility-and-auditor-credibility-on-audit-quality-of-licensed-auditors-in-bangkok-and-metropolitan-area\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/7\u0e0a\u0e31\u0e0a\u0e0c\u0e32\u0e19\u0e31\u0e19\u0e15\u0e4c-\u0e1a\u0e38\u0e13\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56459\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/7\u0e0a\u0e31\u0e0a\u0e0c\u0e32\u0e19\u0e31\u0e19\u0e15\u0e4c-\u0e1a\u0e38\u0e13\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/7\u0e0a\u0e31\u0e0a\u0e0c\u0e32\u0e19\u0e31\u0e19\u0e15\u0e4c-\u0e1a\u0e38\u0e13\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/7\u0e0a\u0e31\u0e0a\u0e0c\u0e32\u0e19\u0e31\u0e19\u0e15\u0e4c-\u0e1a\u0e38\u0e13\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c.jpg 850w\" 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\/the-impact-of-audit-credibility-and-auditor-credibility-on-audit-quality-of-licensed-auditors-in-bangkok-and-metropolitan-area\/\" >\n\t\t\t\tThe Impact of Audit Credibility and Auditor Credibility on Audit Quality of Licensed Auditors in Bangkok and Metropolitan Area\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-audit-credibility-and-auditor-credibility-on-audit-quality-of-licensed-auditors-in-bangkok-and-metropolitan-area\/\" aria-label=\"Read more about The Impact of Audit Credibility and Auditor Credibility on Audit Quality of Licensed Auditors in Bangkok and Metropolitan Area\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65228 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-corporate-governance-cash-flow-and-profitability-of-companies-listed-on-the-set-100-stock-exchange\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/6\u0e21\u0e22\u0e38\u0e23\u0e32-\u0e04\u0e07\u0e2a\u0e01\u0e39\u0e25-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56453\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/6\u0e21\u0e22\u0e38\u0e23\u0e32-\u0e04\u0e07\u0e2a\u0e01\u0e39\u0e25-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/6\u0e21\u0e22\u0e38\u0e23\u0e32-\u0e04\u0e07\u0e2a\u0e01\u0e39\u0e25-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/6\u0e21\u0e22\u0e38\u0e23\u0e32-\u0e04\u0e07\u0e2a\u0e01\u0e39\u0e25.jpg 850w\" 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\/the-impact-of-corporate-governance-cash-flow-and-profitability-of-companies-listed-on-the-set-100-stock-exchange\/\" >\n\t\t\t\tThe impact of corporate governance, cash flow and profitability of companies listed on the SET 100 stock exchange\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-impact-of-corporate-governance-cash-flow-and-profitability-of-companies-listed-on-the-set-100-stock-exchange\/\" aria-label=\"Read more about The impact of corporate governance, cash flow and profitability of companies listed on the SET 100 stock exchange\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65224 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/innovation-and-information-technology-knowledge-that-affect-the-performance-of-accountants-in-small-and-medium-sized-enterprises-in-thailand\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/5\u0e2a\u0e21\u0e1e\u0e23-\u0e40\u0e1e\u0e47\u0e07\u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e19-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56446\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/5\u0e2a\u0e21\u0e1e\u0e23-\u0e40\u0e1e\u0e47\u0e07\u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e19-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/5\u0e2a\u0e21\u0e1e\u0e23-\u0e40\u0e1e\u0e47\u0e07\u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e19-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/5\u0e2a\u0e21\u0e1e\u0e23-\u0e40\u0e1e\u0e47\u0e07\u0e40\u0e1c\u0e37\u0e48\u0e2d\u0e19.jpg 850w\" 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\/innovation-and-information-technology-knowledge-that-affect-the-performance-of-accountants-in-small-and-medium-sized-enterprises-in-thailand\/\" >\n\t\t\t\tInnovation and information technology knowledge that affect the performance of accountants in small and medium-sized enterprises in Thailand\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/innovation-and-information-technology-knowledge-that-affect-the-performance-of-accountants-in-small-and-medium-sized-enterprises-in-thailand\/\" aria-label=\"Read more about Innovation and information technology knowledge that affect the performance of accountants in small and medium-sized enterprises in Thailand\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65231 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-management-on-the-efficiency-of-using-sap-program-of-the-accounting-and-finance-department-provincial-electricity-authority-region-2-south-nakhon-si-thammarat-province\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/4\u0e27\u0e34\u0e25\u0e32\u0e2a\u0e34\u0e19\u0e35-\u0e2a\u0e07\u0e01\u0e38\u0e21\u0e32\u0e23-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56439\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/4\u0e27\u0e34\u0e25\u0e32\u0e2a\u0e34\u0e19\u0e35-\u0e2a\u0e07\u0e01\u0e38\u0e21\u0e32\u0e23-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/4\u0e27\u0e34\u0e25\u0e32\u0e2a\u0e34\u0e19\u0e35-\u0e2a\u0e07\u0e01\u0e38\u0e21\u0e32\u0e23-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/4\u0e27\u0e34\u0e25\u0e32\u0e2a\u0e34\u0e19\u0e35-\u0e2a\u0e07\u0e01\u0e38\u0e21\u0e32\u0e23.jpg 850w\" 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\/the-influence-of-management-on-the-efficiency-of-using-sap-program-of-the-accounting-and-finance-department-provincial-electricity-authority-region-2-south-nakhon-si-thammarat-province\/\" >\n\t\t\t\tThe influence of management on the efficiency of using SAP program of the accounting and finance department, Provincial Electricity Authority Region 2 (South), Nakhon Si Thammarat Province\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-management-on-the-efficiency-of-using-sap-program-of-the-accounting-and-finance-department-provincial-electricity-authority-region-2-south-nakhon-si-thammarat-province\/\" aria-label=\"Read more about The influence of management on the efficiency of using SAP program of the accounting and finance department, Provincial Electricity Authority Region 2 (South), Nakhon Si Thammarat Province\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65227 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/guidelines-for-developing-the-competencies-of-small-and-medium-sized-business-accountants-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"211\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/3\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-300x211.jpg\" class=\"attachment-medium size-medium wp-image-56428\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/3\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-300x211.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/3\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-768x540.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/3\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1.jpg 850w\" 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\/guidelines-for-developing-the-competencies-of-small-and-medium-sized-business-accountants-in-bangkok\/\" >\n\t\t\t\tGuidelines for developing the competencies of small and medium-sized business accountants in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/guidelines-for-developing-the-competencies-of-small-and-medium-sized-business-accountants-in-bangkok\/\" aria-label=\"Read more about Guidelines for developing the competencies of small and medium-sized business accountants in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65223 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/business-characteristics-ethical-requirements-and-accountant-competencies-affecting-accounting-efficiency-of-small-and-medium-sized-enterprises-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/2\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-300x206.jpg\" class=\"attachment-medium size-medium wp-image-56420\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/2\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/2\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/2\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25.jpg 850w\" 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\/business-characteristics-ethical-requirements-and-accountant-competencies-affecting-accounting-efficiency-of-small-and-medium-sized-enterprises-in-bangkok\/\" >\n\t\t\t\tBusiness characteristics, ethical requirements and accountant competencies affecting accounting efficiency of small and medium-sized enterprises in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>64500150_Pholkrit-Solaphakul_Published Journal-TCI-1 Download Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/business-characteristics-ethical-requirements-and-accountant-competencies-affecting-accounting-efficiency-of-small-and-medium-sized-enterprises-in-bangkok\/\" aria-label=\"Read more about Business characteristics, ethical requirements and accountant competencies affecting accounting efficiency of small and medium-sized enterprises in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65215 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/guidelines-for-improving-the-efficiency-of-accounting-management-of-medium-and-small-sized-enterprises-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"211\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/1\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-300x211.jpg\" class=\"attachment-medium size-medium wp-image-56409\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/1\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-300x211.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/1\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1-768x541.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/02\/1\u0e1e\u0e25\u0e01\u0e24\u0e15-\u0e42\u0e2a\u0e25\u0e32\u0e1e\u0e32\u0e01\u0e38\u0e25-1.jpg 915w\" 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\/guidelines-for-improving-the-efficiency-of-accounting-management-of-medium-and-small-sized-enterprises-in-bangkok\/\" >\n\t\t\t\tGuidelines for improving the efficiency of accounting management of medium and small-sized enterprises in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tFebruary 22, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2022<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/guidelines-for-improving-the-efficiency-of-accounting-management-of-medium-and-small-sized-enterprises-in-bangkok\/\" aria-label=\"Read more about Guidelines for improving the efficiency of accounting management of medium and small-sized enterprises in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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-65551 post type-post status-publish format-standard has-post-thumbnail hentry category-achievements-and-awards category-student-research-articles\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-professional-accounting-ethics-auditing-skills-and-professionalism-on-the-quality-of-audit-reports-from-the-perspective-of-audit-service-providers-in-bangkok\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"206\" src=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/0\u0e28\u0e28\u0e34\u0e1e\u0e23-\u0e0a\u0e32\u0e0d\u0e28\u0e34\u0e25\u0e1b\u0e4c-1-300x206.jpg\" class=\"attachment-medium size-medium wp-image-54226\" alt=\"\" srcset=\"https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/0\u0e28\u0e28\u0e34\u0e1e\u0e23-\u0e0a\u0e32\u0e0d\u0e28\u0e34\u0e25\u0e1b\u0e4c-1-300x206.jpg 300w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/0\u0e28\u0e28\u0e34\u0e1e\u0e23-\u0e0a\u0e32\u0e0d\u0e28\u0e34\u0e25\u0e1b\u0e4c-1-768x529.jpg 768w, https:\/\/www.spu.ac.th\/fac\/account\/wp-content\/uploads\/sites\/12\/2024\/01\/0\u0e28\u0e28\u0e34\u0e1e\u0e23-\u0e0a\u0e32\u0e0d\u0e28\u0e34\u0e25\u0e1b\u0e4c-1.jpg 850w\" 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\/the-influence-of-professional-accounting-ethics-auditing-skills-and-professionalism-on-the-quality-of-audit-reports-from-the-perspective-of-audit-service-providers-in-bangkok\/\" >\n\t\t\t\tThe influence of professional accounting ethics, auditing skills and professionalism on the quality of audit reports from the perspective of audit service providers in Bangkok\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tJanuary 31, 2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>Year 2020<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.spu.ac.th\/fac\/account\/en\/the-influence-of-professional-accounting-ethics-auditing-skills-and-professionalism-on-the-quality-of-audit-reports-from-the-perspective-of-audit-service-providers-in-bangkok\/\" aria-label=\"Read more about The influence of professional accounting ethics, auditing skills and professionalism on the quality of audit reports from the perspective of audit service providers in Bangkok\" tabindex=\"-1\" >\n\t\t\tmore &#8221;\t\t<\/a>\n\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\n<\/div>\n\t\t\t\t\t\t\t<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>all Faculty Journal Student work Professor&#8217;s research article Student research articles all \u0e02\u0e2d\u0e41\u0e2a\u0e14\u0e07\u0e04\u0e27\u0e32\u0e21\u0e22\u0e34\u0e19\u0e14\u0e35\u0e01\u0e31\u0e1a\u0e28\u0e34\u0e29\u0e22\u0e4c\u0e40\u0e01\u0e48\u0e32\u0e14\u0e35\u0e40\u0e14\u0e48\u0e19 \u0e1a\u0e31\u0e0d\u0e0a\u0e35 SPU \u0e21\u0e35\u0e19\u0e32\u0e04\u0e21 1, 2025 \u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21 \u00bb \u0e02\u0e2d\u0e41\u0e2a\u0e14\u0e07\u0e04\u0e27\u0e32\u0e21\u0e22\u0e34\u0e19\u0e14\u0e35\u0e01\u0e31\u0e1a\u0e28\u0e34\u0e29\u0e22\u0e4c\u0e40\u0e01\u0e48\u0e32\u0e14\u0e35\u0e40\u0e14\u0e48\u0e19 \u0e1a\u0e31\u0e0d\u0e0a\u0e35 SPU \u0e01\u0e38\u0e21\u0e20\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c 20, 2025 \u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21 \u00bb \u0e1a\u0e31\u0e0d\u0e0a\u0e35 SPU : \u0e02\u0e2d\u0e41\u0e2a\u0e14\u0e07\u0e04\u0e27\u0e32\u0e21\u0e22\u0e34\u0e19\u0e14\u0e35\u0e01\u0e31\u0e1a \u0e04\u0e38\u0e13\u0e11\u0e34\u0e21\u0e28\u0e4c\u0e1e\u0e34\u0e01\u0e32 \u0e40\u0e16\u0e32\u0e08\u0e39 \u0e19\u0e31\u0e01\u0e28\u0e36\u0e01\u0e29\u0e32\u0e1b\u0e23\u0e34\u0e0d\u0e0d\u0e32\u0e42\u0e17\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e28\u0e23\u0e35\u0e1b\u0e17\u0e38\u0e21 \u0e01\u0e38\u0e21\u0e20\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c 18, 2025 \u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e23\u0e32\u0e07\u0e27\u0e31\u0e25\u0e19\u0e31\u0e01 \u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21 \u00bb \u0e1a\u0e31\u0e0d\u0e0a\u0e35 SPU : \u0e02\u0e2d\u0e41\u0e2a\u0e14\u0e07\u0e04\u0e27\u0e32\u0e21\u0e22\u0e34\u0e19\u0e14\u0e35\u0e01\u0e31\u0e1a \u0e04\u0e38\u0e13\u0e11\u0e34\u0e21\u0e28\u0e4c\u0e1e\u0e34\u0e01\u0e32 \u0e40\u0e16\u0e32\u0e08\u0e39 \u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e23\u0e32\u0e07\u0e27\u0e31\u0e25\u0e19\u0e31\u0e01\u0e28\u0e36\u0e01\u0e29\u0e32\u0e14\u0e35\u0e40\u0e14\u0e48\u0e19 \u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e27\u0e34\u0e17\u0e22\u0e32\u0e19\u0e34\u0e1e\u0e19\u0e18\u0e4c\u0e14\u0e35\u0e40\u0e14\u0e48\u0e19 \u0e23\u0e30\u0e14\u0e31\u0e1a\u0e1b\u0e23\u0e34\u0e0d\u0e0d\u0e32\u0e42\u0e17 \u0e01\u0e38\u0e21\u0e20\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c 6, 2025 \u0e08\u0e32\u0e01\u0e2a\u0e21\u0e32\u0e04\u0e21\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e2d \u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21 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