Sripatum University

In the digital economy, artificial intelligence (AI) has emerged as a transformative force in the accounting profession, reshaping how organizations collect, process, and analyze financial data. This study investigates the influence of AI-based accounting systems (AIA) and financial reporting quality (FRQ) on decision-making efficiency (DME), with cost information quality (CIQ) serving as a mediating variable, among small and medium-sized enterprises (SMEs) in Thailand. Anchored in the Technology–Organization–Environment (TOE) Framework, Innovation Diffusion Theory (IDT), Decision Usefulness Theory (DUT), and Resource-Based View (RBV), the study employs a mixed-method research design combining qualitative and quantitative approaches. Qualitative data were obtained from in-depth interviews with 15 SME accounting managers, revealing that AI integration enhances data accuracy, automates repetitive accounting processes, and accelerates reporting timelines. Quantitative data were collected through 400 structured questionnaires; of which 372 were valid responses analyzed using Structural Equation Modeling (SEM) with AMOS version 24.0. The results demonstrate that both FRQ and AIA have significant positive effects on CIQ and DME. Moreover, CIQ exhibits a strong mediating effect, reinforcing that reliable cost information serves as a critical mechanism linking technology adoption and information quality to managerial decision performance. The findings suggest that SMEs with higher levels of AI adoption and superior reporting quality can achieve improved cost accuracy, faster decision cycles, and stronger managerial confidence. This underscores that technological advancement alone is insufficient unless supported by high-quality financial data and skilled managerial interpretation. The study contributes theoretically by integrating technological and informational perspectives into a unified framework for decision efficiency and provides practical insights for SME managers, policymakers, and technology developers seeking to enhance accounting digitalization in Thailand. Overall, this research confirms that the synergy between AI-based accounting systems and financial reporting quality significantly enhances decision-making efficiency through the improvement of cost information quality, thereby strengthening the competitive capability and sustainability of Thai SMEs in the digital era.

As the popularity and accessibility of artificial intelligence (AI) in learning continue to rise, online education has increasingly incorporated AI. It is imperative to investigate how AI in the scholarly community supports the learning of autonomous students. This scoping review investigated articles that employed AI in discussion forums. The objective of this study is to develop a summary that denotes the effective integration of AI in discussion forums, thereby characterizing the overall learning experience. In accordance with the search, appraisal, synthesis, and analysis (SALSA) framework, the preferred reporting items for systematic reviews and meta-analyses (PRISMA) flow diagram was employed to design the article screening and selection process. Scopus was utilized for the literature search, resulting in the identification of twelve articles that met the predetermined inclusion and exclusion criteria. The extracted articles covered the following six applications: intelligent tutoring systems, AI-assisted apps, chatbots, automatic formative assessment, AI teaching assistants, and AI-assisted lifelong learning assistants. Three types of man-machine partnerships related to the activities are discussed: student-AI partnerships, student-AI-student partnerships, and student-AI-teacher partnerships, the latter being the most commonly observed. The generated content was frequently processed through teacher adjustments and checks. Components of community of inquiry theory were adapted as indicators. Cognitive presence was observed to be more predominant than social presence, with a particular emphasis on individual learning achievements. Three distinct perspectives regarding the role of AI in learning were identified. The first perspective posited that AI functioned as a virtual teacher, supplementing the teaching functions of human teachers and delivering information to students. In the second perspective, AI facilitated students in collecting information by enabling interactions with messages or peers. In the third perspective, the significance of the automatic evaluation function, which assessed learning activities and provided feedback to enhance the system while simultaneously implementing immediate changes in the learning process, was acknowledged. Regarding the role of communication, teachers clearly intended for students to acquire knowledge through it. Despite the focus on assisting individual learners, each article encompassed references from a wide range of fields and exhibited substantial diversity overall. Consequently, the domain of discussion forums with AI was depicted through the complex interplay between technology, pedagogy, and the learning environment. This context is known as entangled pedagogies, which emphasize understanding the interconnections among these elements and their reciprocal influences. In summary, AI was predominantly utilized in the form of chatbots and GenAI in discussion forums. Emerging AI roles included virtual teachers, peer/message matching, and automated evaluation. Aggregated information was presented in a manner that supported student learning. AI also served as a conduit between students and teachers.

O presente trabalho tem como objetivo identificar as principais patologias construtivas presentes nas habitações de interesse social do Residencial Planalto, localizado em João Monlevade (MG), do programa Minha Casa, Minha Vida. A pesquisa foi de natureza aplicada, com abordagem quali-quantitativa, fundamentada em visitas técnicas, entrevistas e aplicação de questionários junto aos moradores. Foram observadas patologias recorrentes, principalmente relacionadas à cerâmica, pintura, reboco, esquadrias e sistemas hidráulicos. Entre as manifestações mais frequentes destacam-se trincas, infiltrações, bolhas na pintura e desgaste de materiais, fatores que comprometem o conforto e a durabilidade das edificações. Os resultados apontam que a maioria das patologias decorre da falta de manutenção preventiva e do desgaste natural das construções ao longo do tempo, embora ainda existam ocorrências ligadas à execução inadequada. Conclui-se que a adoção de práticas construtivas mais rigorosas, o uso de materiais de melhor qualidade e a conscientização dos moradores quanto à importância da manutenção periódica são medidas essenciais para minimizar tais problemas. O estudo contribui para o aprimoramento das políticas habitacionais e para a melhoria da qualidade das edificações populares.

This research aimed (1) to analyze the effect of the taxpayer code of ethics and tax sanctions on the voluntary tax compliance of listed companies in the Stock Exchange of Thailand; (2) to analyze the effect of the taxpayer code of ethics and tax sanctions, mediated by tax morality, on the voluntary tax compliance of listed companies in the Stock Exchange of Thailand; and (3) to compare the general information of respondents in relation to opinions on taxpayer code of ethics and tax sanctions. This study employed a quantitative research design. Data were collected via questionnaire from 380 Chief Financial Officers (CFO) of listed companies in the Stock Exchange of Thailand. Hierarchical random sampling was used in order to select the sample. The collected data were analyzed using a structural equation model. The findings of the study indicated the following: 1) taxpayer code of ethics and tax sanctions have direct and indirect positive influences on voluntary tax compliance; 2) the willingness to pay taxes varies across industry groups, suggesting different perceptions of taxpayer code of ethics and tax sanctions; and 3) factors such as gender, age, level of education, and work experience, do not significantly influence opinions on taxpayer code of ethics or tax sanctions.

Aquaculture is crucial for global food security, offering sustainable protein amid environmental challenges and declining wild stocks. This study develops a smart IoT-enabled real-time monitoring system for aquaculture farms, focused on detecting and counting post-larval redclaw crayfish (Cherax quadricarinatus). The system integrates a Raspberry Pi 4 Model B with a high-resolution camera and the YOLOv5s deep learning model, performing local image processing through edge computing to reduce latency and network load. A factorial experimental design evaluated system performance across four groups varying by molting status (molted vs. non-molted) and environment (covered vs. open-air ponds). Results showed the highest detection accuracy in non-molted crayfish under open-air conditions (F1-score = 0.93), with precision, recall, and mAP@0.5 exceeding 90%, while molted crayfish in covered ponds had the lowest scores (F1-score = 0.85). Statistical analyses confirmed significant effects of both molting and lighting on detection performance and their interaction (p < 0.05). Robustness tests demonstrated model stability under noise and variable lighting, with F1-scores remaining above 0.80. The system provides a scalable, cost-effective solution that improves operational efficiency, reduces manual labor, and supports sustainable aquaculture by delivering timely alerts for abnormal crayfish behavior, enabling proactive farm management.

There is currently no clear evidence on the study of the role of Knowledge-based dynamic capabilities (KBDC) and Open Innovation (OI) on Innovative Effectiveness (IE) in the context of Small and Medium Enterprises (SMEs) in Thailand. Therefore, the objective of this study is to investigate the relationship patterns between these variables using quantitative research methods, analyzing structural equation modeling with Jamovi version 2.6.44 software, based on a sample of 321 Thai SME personnel. The results demonstrate the positive impact of KBDC on both OI and IE. Furthermore, OI not only has a direct influence on IE but also serves as a partial mediator in the relationship between KBDC and IE. This study has practical implications that emphasize the importance of developing SMEs’ knowledge management capabilities to adapt to diverse situations, leading to the development of innovations that respond to change. Additionally, it highlights the importance of seeking and utilizing external players through the OI strategy, which will encourage SMEs to combine their company’s knowledge with external knowledge to position themselves for innovation development.

This study investigated key factors influencing Thai higher education students’ acceptance of AI-powered virtual classrooms using the UTAUT model and four context-specific variables. Data were collected from 709 students through a validated questionnaire (Cronbach’s α = 0.922), and analyzed using Structural Equation Modeling. The model demonstrated excellent fit (CFI = 0.998, RMSEA = 0.048). The findings revealed that trust in AI showed the strongest and most statistically significant effect on students’ behavioral intention (p < .001), followed by immersion (p < .001) and interactivity (p < .01). These results suggest that students’ perceptions of system credibility and their feeling of being “present” in the learning environment are critical to sustained engagement. Interestingly, although facilitating conditions significantly influenced behavioral intention, their relationship with attitude toward AI-based learning was negative (p < .05), indicating that structural readiness alone may not foster positive perception. The study highlights the importance of designing virtual classrooms that prioritize emotional engagement and trustworthiness over technical availability. It also suggests that AI systems should be optimized for courses that require a high degree of interaction, such as languages, design, and programming. The results offer valuable insights for institutions and developers aiming to implement inclusive and sustainable AI-enhanced virtual learning environments in higher education.

Currently, health products, especially hormone therapy products designed to enhance male sexual performance, are attracting growing attention as solutions to various health concerns. However, the development of these products is challenged by the lack of detailed consumer demographic data in this niche market. The objectives of this study were: 1) to examine the causal factors of digital marketing, market orientation, and entrepreneurial personality affecting the performance of the hormone therapy business, 2) to investigate the influence of causal factors of digital marketing, market orientation, and entrepreneurial personality on hormone therapy business performance, and 3) to develop marketing strategies based on the causal factors of digital marketing, market orientation, and entrepreneurial personality affecting the performance of the hormone therapy business. The researcher collected data through interviews and online questionnaires targeting male subjects between March and April 2025, with a sample size of 360 respondents. The analysis results indicate that digital marketing, market orientation, and entrepreneurial personality had a strong and positive relationship with business performance. Therefore, digital marketing, market orientation, and entrepreneurial personality played a meaningful and direct role in driving business success in this growing health product category.

The Thai parcel delivery market is expected to continue growing alongside the growth of e-commerce. However, the market's expansion is impacted by the continuous reduction in shipping rates due to intense price competition, delays in deliveries, lack of infrastructure, high service fees, and data management issues. The objectives of this research study were: 1) to study the causal factors affecting digital transformation and business operations in the courier service, 2) to study the influence of causal factors of digital transformation affecting business operations in the courier service, and 3) to develop a model of the causal factors of digital transformation affecting business operations in the courier service. A researcher collected data from interviews and online questionnaires with courier service operators, from January 2025 to March 2025 by collecting a sample of 540 people. The results of the analysis concluded that digital dexterity affected digital transformation, digital dexterity affected business operations through digital transformation, technology infrastructure affects digital transformation, technology infrastructure affected business operations through digital transformation, a customer-centric approach affected digital transformation, a customer-centric approach affected business operations through digital transformation, and digital transformation affected business operations. Courier services can leverage digital agility and modern infrastructure to enhance efficiency and reduce service time. The development of product innovations allows customers to receive high-quality and up-to-date goods. At the same time, improving operational efficiency helps reduce costs and increase customer satisfaction.