International Accounting and Management Science Journal (IAMSJ)

A Comparison of Marketing Mix and Consumer Decision-Making in Choosing Small Restaurants in Chaloem Phra Kiat District, Nakhon Ratchasima Province

Kasit Ponlawan — 2026-08-31

The research purposes were to study 1) A comparative study of the marketing mix and consumer decisions to choose small restaurants, 2) Compare the marketing mix and consumer decisions to choose small restaurants classified by the personal factors. The population was the consumers who used the services of small restaurants in Chaloem Phra Kiat District, Nakhon Ratchasima Province, between March 1 and April 30, 2025, the sample group was the 384 people by using sample size calculations without knowing the population size. The research instrument was the rating scale questionnaire. The data analysis statistics were the percentage, mean, standard deviation, t test (Independent samples).

The research findings were: 1) The marketing mix factors that significantly influence consumers' decisions to use small restaurants in Chaloem Phra Kiat District, Nakhon Ratchasima Province, are, overall, at a high level. Ranked from highest to lowest average value, they are: personnel, physical characteristics, distribution channels, marketing promotion, product, service process, and price. 2) the consumer with different gender, education levels, and occupations found the opinions on the marketing mix and consumer decisions to choose small restaurants did not different.

Business Development Strategies for Vehicle-Road Collaboration Products: A Case Study of a Leading Automotive Component Provider

Jiayuan Sun — 2026-08-31

The research objectives were 1) to explore the macro environment, industrial structure, and competitive landscape of China’s Vehicle-Road Collaboration (VRC/V2X) industry, and 2) to evaluate the core competencies of the case company and propose appropriate competitive and business development strategies for achieving sustainable growth. The study employed a descriptive and analytical multiple-case design. The samples comprised the case company (a leading automotive component provider) and two benchmark enterprises (Baidu and Huawei). The instruments used were four established strategic frameworks: PEST analysis for macro-environmental assessment; the SCP-G (Structure-Conduct-Performance-Government) framework for industry structure evaluation; SWOT analysis for internal capability assessment; and a multidimensional scoring model (based on Simple Additive Weighting) for target city selection. The data were analyzed using systematic qualitative content analysis, strategic comparative analysis across the three cases, and expert validation through semi-structured interviews with a five-member panel (cumulative 75 years of industry experience, representing Huawei, Baidu, CSAE, Deloitte, and a top-5 Chinese OEM).

The findings revealed that 1) China’s V2X industry was characterized by strong governmental support (20 pilot cities, RMB 1.6 trillion projected investment), 30–40% gross margins, and intense competition from technology giants (Huawei, Baidu); 2) the case company possessed distinctive strengths in automotive domain expertise, manufacturing capabilities, and OEM relationships, but faced a critical “Cloud-V2X Capability Gap” – the absence of a proprietary cloud platform and limited AI capabilities – which independent development would require 5–10 billion RMB and 3–5 years to address; and 3) the Partnership-led Growth Model, combining Market Infiltration (Beijing, Wuhan, Nanjing) with Lateral Entry (Chongqing, Changchun) through strategic alliances with local cloud service providers, represented the optimal and only viable pathway for sustainable growth, as unanimously validated (100% consensus) by all five experts.

Culture Matters: Organizational Culture and Teachers’ Acceptance of AI in Teaching

Prapaporn Dokmai — 2026-08-31

This study has two purposes: (1) to examine the levels of teachers’ perceptions of organizational culture and their acceptance of AI technology, and (2) to investigate how different types of organizational culture were associated with teachers’ perceptions and intentions to adopt AI in teaching. Data were collected from 144 teachers and school personnel using a questionnaire and analyzed using descriptive statistics and Pearson’s correlation. The findings show that both organizational culture and AI acceptance were rated highly across all dimensions, with family-oriented (𝑥̅ = 4.10, S.D. = 0.59) culture receiving the highest mean score. Teachers also demonstrated high levels of AI acceptance, particularly in behavioral intention to use (𝑥̅ = 4.19, S.D. = 0.55). Correlation analysis reveals a significant positive relationship between organizational culture and AI acceptance (r = 0.51, p < 0.001). At the dimensional level, family (r = 0.32, p < 0.001) and creative (r = 0.30, p < 0.001) cultures were positively associated with behavioral intention to use AI, while market (r = 0.38, p < 0.001) and hierarchy (r = 0.33, p < 0.001) cultures were linked to perceived usefulness and attitudes toward AI use. The weakest relationship was found between hierarchy culture and perceived ease of use (r = 0.19, p < 0.001). The findings highlight the importance of organizational culture as a key contextual element linked to AI technology adoption.

Causal Factors Influencing Condominium Rental Intention among Elderly Social Media Users in Bangkok and Its Vicinity

Ntapat Worapongpat — 2026-08-31

This research aims to (1) develop and validate a causal relationship model of condominium rental intention among elderly social media users in Bangkok and its vicinity, and (2) examine the causal factors influencing such intention. A quantitative research approach was employed using an online questionnaire administered to 400 elderly respondents who had experience using social media platforms for condominium rental purposes. Data were analyzed using frequency, percentage, confirmatory factor analysis (CFA), and structural equation modeling (SEM). The results indicate that the proposed model demonstrates a good fit with the empirical data (CMIN/df = 2.02, GFI = 0.90, AGFI = 0.90, SRMR = 0.02, RMSEA = 0.05) and explains a high proportion of variance in rental intention. The model consists of six key constructs: reputation, perceived ease of use, perceived risk, social support, trust, satisfaction, and rental intention. The findings reveal that trust is the most significant predictor of rental intention, followed by satisfaction and reputation. Perceived ease of use and social support positively influence trust and satisfaction, while perceived risk negatively affects trust. The results suggest that elderly consumers place strong emphasis on reliability, simplicity, and security when making rental decisions through social media. Real estate entrepreneurs can apply these insights to develop age-friendly digital marketing strategies, enhance platform usability, and build trust to increase engagement among elderly users. This study contributes to the literature by extending the causal model of rental intention to the context of elderly consumers in the digital environment.

Designing Pathway Accelerator (PX) Framework for Professional English Development of Cooperative Education Students in Thai Universities toward Global Work Readiness.

Thitikorn Suthiapa — 2026-08-31

This article presents a conceptual framework of Pathway Xcelerator (PX) for developing professional English skills among Thai university interns in preparation for international work. It addresses the ongoing challenges in higher education: many students graduate and complete internships but lack communication confidence, cultural awareness, and the necessary professional readiness for international workplaces. Drawing on current literature on employment, work-integrated learning, competency mapping, language as a career asset, and AI-supported learning, this article develops a five-stage framework: input diagnosis, blended matching, developmental interventions, experience placement, and initiation and outcome management. Furthermore, it presents two complementary streams: domestic skills development after internships and overseas work and study, and suggests that integrating these two aspects within a unified institutional system can enhance long-term professional English development, employability, and international career mobility.

Brand Value and Marketing Mix Factors Affecting Consumer Purchase Decisions at EVEANDBOY Store in Khon Kaen Province

Jaruporn Boonyord — 2026-08-31

This research aimed to 1) study the level of opinions regarding brand value, marketing mix factors, and purchase decisions; 2) compare purchase decisions categorized by personal factors; and 3) study the influence of brand value and marketing mix factors on the purchase decisions of consumers at EVEANDBOY stores in Khon Kaen province. The sample consisted of 400 consumers who had used the EVEANDBOY stores in Kangsadal and CentralPlaza Khon Kaen. The research instrument was a questionnaire. Statistical analyses included mean analysis, standard deviation, t-test, One-way ANOVA, and Multiple Regression Analysis.

The research findings showed that: 1) Consumers had the highest overall opinion of brand value, with brand loyalty having the highest mean. Marketing mix factors and purchase decisions were at a high level. 2) Differences in personal factors such as age, marital status, education level, occupation, and income significantly influenced purchase decisions at the 0.05 statistical significance level. 3) Marketing mix factors such as price and distribution channels, and brand value factors such as brand perception and quality perception, significantly influenced purchase decisions. It significantly influenced the purchasing decision of the product at the 0.05 statistical significance level.

A Comparison of the Marketing Mix and Service Selection Decisions: Tuk Dee Shop, Don Mueang Subdistrict, Sikhiu District, Nakhon Ratchasima

Pornrutai Pimolmungkalakul — 2026-08-31

The research purposes were to study 1) A comparative study of the marketing mix and the decision-making process of choosing services at the Tuk Dee Shop in Don Mueang Subdistrict, Sikhiu District, Nakhon Ratchasima Province. 2) Compare the marketing mix and the decision-making process of choosing services at the Tuk Dee Shop in Don Mueang Subdistrict, Sikhiu District, Nakhon Ratchasima Province classified by the personal factors. The population was the consumers who used Tuk Dee Shop in Don Mueang Subdistrict, between January 1st to March 31st, 2025, the sample group was the 400 people by using sample size calculations without knowing the population size. The research instrument was the rating scale questionnaire. The data analysis statistics were the percentage, mean, standard deviation, t-test (Independent samples).

The research findings were: 1) The marketing mix factors influencing consumer decisions to choose the Tuk Dee Shop in Don Mueang Subdistrict, Sikhiu District, Nakhon Ratchasima Province, are, overall, at a high level. Ranked from highest to lowest average value, they are: process factors, marketing promotion factors, product factors, distribution channel factors, personnel factors, physical characteristics factors, and price factors. 2)The consumer with different gender, education levels, and occupations found the opinions on the marketing mix and consumer decisions to choose Tuk Dee Shop in Don Mueang Subdistrict did not different.