{"id":"https://openalex.org/W7220105520","doi":null,"title":"\u0e1b\u0e31\u0e08\u0e08\u0e31\u0e22\u0e40\u0e0a\u0e34\u0e07\u0e2a\u0e32\u0e40\u0e2b\u0e15\u0e38\u0e17\u0e35\u0e48\u0e2a\u0e48\u0e07\u0e1c\u0e25\u0e15\u0e48\u0e2d\u0e2a\u0e21\u0e23\u0e23\u0e16\u0e19\u0e30\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e2a\u0e2d\u0e1a\u0e1a\u0e31\u0e0d\u0e0a\u0e35 (CPA) \u0e15\u0e32\u0e21\u0e04\u0e27\u0e32\u0e21\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e2a\u0e07\u0e04\u0e4c\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e17\u0e35\u0e48\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e43\u0e19\u0e15\u0e25\u0e32\u0e14\u0e2b\u0e25\u0e31\u0e01\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22","display_name":"\u0e1b\u0e31\u0e08\u0e08\u0e31\u0e22\u0e40\u0e0a\u0e34\u0e07\u0e2a\u0e32\u0e40\u0e2b\u0e15\u0e38\u0e17\u0e35\u0e48\u0e2a\u0e48\u0e07\u0e1c\u0e25\u0e15\u0e48\u0e2d\u0e2a\u0e21\u0e23\u0e23\u0e16\u0e19\u0e30\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e2a\u0e2d\u0e1a\u0e1a\u0e31\u0e0d\u0e0a\u0e35 (CPA) \u0e15\u0e32\u0e21\u0e04\u0e27\u0e32\u0e21\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e2a\u0e07\u0e04\u0e4c\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e17\u0e35\u0e48\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e43\u0e19\u0e15\u0e25\u0e32\u0e14\u0e2b\u0e25\u0e31\u0e01\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22","publication_year":2022,"publication_date":"2022-11-09","ids":{"openalex":"https://openalex.org/W7220105520"},"language":"th","primary_location":{"id":"pmh:oai:so05.tci-thaijo.org:article/261929","doi":null,"is_oa":true,"landing_page_url":"https://so05.tci-thaijo.org/index.php/pacific/article/view/261929","pdf_url":"https://so05.tci-thaijo.org/index.php/pacific/article/download/261929/180016","source":{"id":"https://openalex.org/S7407065992","display_name":"The Journal of Pacific Institute of Management Science (Humanities and Social Science)","issn_l":"2697-4487","issn":["2697-4487"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2697-4487","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://so05.tci-thaijo.org/index.php/pacific/article/download/261929/180016","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5008041605","display_name":"Runglaksamee Rodkam","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I229056271","display_name":"Sripatum University","ror":"https://ror.org/05d0b7d20","country_code":"TH","type":"education","lineage":["https://openalex.org/I229056271"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Rodkam, Runglaksamee","raw_affiliation_strings":["Graduate college of Management, Sripatum University, Thailand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduate college of Management, Sripatum University, Thailand","institution_ids":["https://openalex.org/I229056271"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5049038567","display_name":"Supin Chaisiripaibool","orcid":"https://orcid.org/0009-0007-5676-9301","observed_orcids":["https://orcid.org/0009-0007-5676-9301"]},"institutions":[{"id":"https://openalex.org/I229056271","display_name":"Sripatum University","ror":"https://ror.org/05d0b7d20","country_code":"TH","type":"education","lineage":["https://openalex.org/I229056271"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"chaisiripaibool, Supin","raw_affiliation_strings":["Graduate college of Management, Sripatum University, Thailand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Graduate college of Management, Sripatum University, Thailand","institution_ids":["https://openalex.org/I229056271"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I229056271"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9520999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.9520999789237976,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12802","display_name":"Competency Development and Evaluation","score":0.015200000256299973,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.009700000286102295,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/certified-public-accountants","display_name":"certified public accountants","score":0.925000011920929},{"id":"https://openalex.org/keywords/accounting-information-systems","display_name":"accounting information systems","score":0.7699999809265137},{"id":"https://openalex.org/keywords/accounting-ethics","display_name":"accounting ethics","score":0.9890000224113464},{"id":"https://openalex.org/keywords/information-technology","display_name":"information technology","score":0.9539999961853027},{"id":"https://openalex.org/keywords/practical-attitudes","display_name":"practical attitudes","score":0.8579999804496765},{"id":"https://openalex.org/keywords/causal-modeling","display_name":"causal models","score":0.48399999737739563}],"concepts":[{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.8111000061035156},{"id":"https://openalex.org/C100363876","wikidata":"https://www.wikidata.org/wiki/Q690661","display_name":"Nonprobability sampling","level":3,"score":0.6370999813079834},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6272000074386597},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5568000078201294},{"id":"https://openalex.org/C142172996","wikidata":"https://www.wikidata.org/wiki/Q221284","display_name":"Conformity","level":2,"score":0.5462999939918518},{"id":"https://openalex.org/C120936955","wikidata":"https://www.wikidata.org/wiki/Q2155640","display_name":"Empirical research","level":2,"score":0.4275999963283539},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.42399999499320984},{"id":"https://openalex.org/C46304622","wikidata":"https://www.wikidata.org/wiki/Q374814","display_name":"Certification","level":2,"score":0.37560001015663147},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3594000041484833},{"id":"https://openalex.org/C2987525970","wikidata":"https://www.wikidata.org/wiki/Q96374569","display_name":"Causal analysis","level":2,"score":0.35339999198913574},{"id":"https://openalex.org/C11671645","wikidata":"https://www.wikidata.org/wiki/Q5054567","display_name":"Causal model","level":2,"score":0.31459999084472656},{"id":"https://openalex.org/C100521375","wikidata":"https://www.wikidata.org/wiki/Q2015382","display_name":"Competence (human resources)","level":2,"score":0.3041999936103821},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.29899999499320984},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.2741999924182892},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.27149999141693115},{"id":"https://openalex.org/C166052673","wikidata":"https://www.wikidata.org/wiki/Q83021","display_name":"Empirical evidence","level":2,"score":0.2711000144481659},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.26820001006126404},{"id":"https://openalex.org/C2993937409","wikidata":"https://www.wikidata.org/wiki/Q891723","display_name":"Listed company","level":2,"score":0.26249998807907104},{"id":"https://openalex.org/C73945780","wikidata":"https://www.wikidata.org/wiki/Q814232","display_name":"Survey methodology","level":2,"score":0.2567000091075897}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:so05.tci-thaijo.org:article/261929","doi":null,"is_oa":true,"landing_page_url":"https://so05.tci-thaijo.org/index.php/pacific/article/view/261929","pdf_url":"https://so05.tci-thaijo.org/index.php/pacific/article/download/261929/180016","source":{"id":"https://openalex.org/S7407065992","display_name":"The Journal of Pacific Institute of Management Science (Humanities and Social Science)","issn_l":"2697-4487","issn":["2697-4487"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2697-4487","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:so05.tci-thaijo.org:article/261929","doi":null,"is_oa":true,"landing_page_url":"https://so05.tci-thaijo.org/index.php/pacific/article/view/261929","pdf_url":"https://so05.tci-thaijo.org/index.php/pacific/article/download/261929/180016","source":{"id":"https://openalex.org/S7407065992","display_name":"The Journal of Pacific Institute of Management Science (Humanities and Social Science)","issn_l":"2697-4487","issn":["2697-4487"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2697-4487","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7220105520.pdf","grobid_xml":"https://content.openalex.org/works/W7220105520.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7215452718","https://openalex.org/W7219223282","https://openalex.org/W2887242834","https://openalex.org/W7219190681","https://openalex.org/W7220338950","https://openalex.org/W7215472719","https://openalex.org/W7217347617","https://openalex.org/W7215480704","https://openalex.org/W7219164400","https://openalex.org/W2798059054"],"abstract_inverted_index":{"The":[0,105,122],"objectives":[1],"of":[2,29,38,63,88,204],"this":[3],"research":[4,75],"were":[5,111,177],"1)":[6],"to":[7,19,34,46,56,66],"study":[8,35],"the":[9,26,36,126,131,151,158,178],"causal":[10,39,59,179],"factors":[11,40,180],"affecting":[12,61],"Certified":[13],"Public":[14],"Accountants\u2019":[15],"competency":[16,44,62,189,203],"(CPAs)":[17],"according":[18,45,65],"Entrepreneurs\u2019":[20,47,67,191,212],"desire":[21,48,68,192,213],"for":[22,49,69,108,193,214],"listed":[23,50,70,89,194,215],"companies":[24,51,71,90,195,216],"in":[25,52,72,91,196,217],"Stock":[27],"Exchange":[28],"Thailand":[30],"(SET)":[31],";":[32],"2)":[33],"influence":[37,186,210],"affected":[41],"on":[42,187,211],"CPAs":[43,64,205],"SET":[53],"and":[54,80,97,118,147,174,190],"3)":[55],"develop":[57],"a":[58,183,207],"model":[60,127,154],"SET.":[73,92,197,218],"This":[74],"is":[76,128,155],"applied":[77],"both":[78],"qualitative":[79],"quantitative":[81],"methods.":[82],"Data":[83],"was":[84,95,100],"collected":[85],"from":[86,102],"Entrepreneurs":[87],"A":[93],"questionnaire":[94],"used":[96,107],"purposive":[98],"sampling":[99],"selected":[101],"320":[103],"samples.":[104],"statistics":[106],"data":[109,133],"analysis":[110],"frequency":[112],"distribution,":[113],"mean,":[114],"percentage,":[115],"standard":[116],"deviation":[117],"Structural":[119],"Equation":[120],"Modeling.":[121],"results":[123,163],"showed":[124],"that":[125,150,165,181,202],"conformity":[129],"with":[130,157],"empirical":[132,159],"(X2/df":[134],"=":[135,138,141],"2.36,":[136],"CFI":[137],"0.99,":[139],"GFI":[140],"0.61,":[142],"AGFI":[143],"=1.24,":[144],"RMSEA":[145],"=0.042":[146],"SRMR=0.02)":[148],"indicated":[149],"structural":[152],"equation":[153],"harmonious":[156],"data.":[160],"Hypothesis":[161],"testing":[162],"revealed":[164],"accounting":[166,169],"information":[167,172],"system,":[168],"professional":[170],"ethics,":[171],"technology":[173],"practical":[175],"attitude":[176],"had":[182,206],"positive":[184,208],"direct":[185,209],"CPAs'":[188],"In":[198],"addition,":[199],"it":[200],"found":[201]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-05T00:00:00"}