International Accounting and Management Science Journal (IAMSJ)

Bridging the Gap: Learning from South Korea's KOCCA Model to Build a Concrete Public-Private Partnership Framework for Soft Power Promotion in Thailand

Sahaparp Porkatong — 2026-04-30

This article aims to analyze the public-private partnership (PPP) institutional framework for soft power promotion in Thailand and to derive actionable reform principles through focused comparative analysis with South Korea’s Korea Creative Content Agency (KOCCA) model. Since 2023, Thailand has intensified efforts to transform its cultural assets into global influence, primarily through the 'One Family, One Soft Power' (OFOS) initiative and the National Soft Power Strategy Committee (NSPSC). The analysis finds that, despite significant political commitment and investment, Thailand's PPP framework remains fragmented, legally ambiguous, and weakly institutionalized, marked specifically by the absence of a statutory lead agency, diffuse budgetary responsibility across more than fifteen government units, and the structural marginalization of private-sector actors to a consultative rather than co-governance role. At the same time, Thailand's findings reveal genuine foundational strengths, including a rich portfolio of internationally recognized cultural assets, cuisine, performing arts, festival culture, and a rapidly growing entertainment sector, alongside demonstrated political will and existing subcommittee structures that provide a basis for institutional reform. Drawing on comparative institutional analysis of South Korea's Korea Creative Content Agency (KOCCA), the article identifies three governance elements from these comparators that are most transferable to Thailand's institutional context: the establishment of a unified statutory lead agency with directive authority, the creation of a co-governed creative investment fund with structured private co-financing, and the implementation of a formal interagency coordination protocol supported by systematic impact measurement. The article argues that selectively adapting these regional models to Thailand's administrative culture and political economy, rather than wholesale replication, offers the most viable pathway to converting Thailand's existing cultural strengths into coherent, accountable, and internationally competitive soft power outcomes.

Integrating Circular Economy and Blockchain Technology for Sustainable Supply Chain Development in Thai Modern Retail: A Literature Synthesis and Future Research Agenda

Pamorn Sakullertwattana — 2026-04-30

Background: Modern retail supply chains in developing economies face mounting ESG compliance pressures alongside persistent transparency and resource-efficiency deficits. Circular Economy (CE) principles and Blockchain technology have been proposed as complementary interventions; yet integrated frameworks tailored to this context remain absent from the literature. Method: This review synthesises peer-reviewed studies published between 2019 and 2025, identified through structured searches of Scopus and Web of Science using CE–Blockchain–supply chain keywords and screened against explicit inclusion criteria. Findings: Blockchain consistently functions as a trust infrastructure that enhances CE effectiveness through traceability and smart contracts, operating at operational, organisational, and ecosystem levels. Evidence is concentrated in developed-economy and sector-specific contexts. Four critical research gaps are identified: the absence of a systemic framework for developing-economy retail supply chains; limited understanding of CE–Blockchain adoption determinants in Thailand; sparse empirical measurement of specific ESG indicator impacts; and insufficient public policy analysis. Agenda: A five-directional future research agenda is proposed, progressing from framework development through empirical testing to policy design, providing a structured roadmap for scholars, practitioners, and policymakers pursuing sustainable retail supply chain transformation.

Work Performance Efficiency Based on IES 3 Professional Accounting Skills of Treasury Registrars under District Government Offices in the Central Region

Porhathai Chaivet — 2026-04-30

This research aimed to: 1) study the levels of professional accounting skills, 2) study the levels of work performance efficiency, and 3) study the influence of professional accounting skills on the work performance efficiency of Treasury Registrars (Accountants) under District Government Offices in the Central Region. The population consisted of 203 Treasury Registrars (Accountants). The research tool was a questionnaire. Statistical data analysis included frequency, percentage, mean, standard deviation, and Multiple Regression Analysis. The results indicated that professional accounting skills were overall at the highest level . Ranked by mean, the highest was Intellectual skills, followed by Interpersonal and Communication skills, and Personal Management Skills, Organizational Management skills, respectively, Work performance efficiency was also overall at the highest level.

The results of the multiple regression analysis showed that intellectual skills, interpersonal skills, personal management skills, and organizational management skills significantly influenced work performance efficiency at the 0.05 level. Among these factors, personal management skills had the greatest influence on work performance efficiency (β = 0.384), followed by interpersonal skills (β = 0.283), intellectual skills (β = 0.202), and organizational management skills (β = 0.103). These variables collectively accounted for 29.1% (R²=0.291) of the variance in work performance efficiency. However, Organizational Management skills did not significantly influence work performance efficiency.

Service Satisfaction of the Student Loan Fund Office at Nakhon Ratchasima College

Kannika Intarachatorn — 2026-04-30

The purposes of this study were (1) to examine the level of satisfaction with the services of the Student Loan Fund Office at Nakhon Ratchasima College, and (2) to compare satisfaction levels classified by gender, age, year of study, and academic performance. The sample consisted of 313 students who used the Student Loan Fund services (both new and continuing borrowers) in the academic year 2024 using Taro Yamane’s formula with a margin of error of 0.05. The research instrument was a questionnaire based on a Likert scale. Statistical methods included percentage, mean, standard deviation, Independent Samples t-test, f-test one-way ANOVA, and Scheffe’s post hoc test. The results showed that overall satisfaction with the services of the Student Loan Fund Office at Nakhon Ratchasima College was at a high level. The highest mean score was for staff service, followed by facilities (e-Student loan system), and processes. The lowest mean score was for publicity and information dissemination. Students differed in satisfaction levels by gender and year of study, but not by age or GPA. This study provides theoretical implications by extending the Technology Acceptance Model (TAM) through the integration of organizational change factors, thereby offering a more comprehensive explanation of employee behavioral outcomes.

Ai Mension 2.2: A Comparative Evaluation Framework for Print-Ready 3D Model Generation from 2D Images

Waris Rattananimit — 2026-04-30

This Article introduces Ai Mension 2.2, a comparative framework established to facilitate the conversion of two-dimensional images into 3D-printable models via a unified AI-to-3D workflow. The study addresses a critical limitation within contemporary AI-to-3D systems: while numerous tools are capable of generating aesthetically realistic 3D outputs, the resulting models frequently lack consistency regarding geometry, structure, dimensionality, and manufacturability. Ai Mension 2.2 mitigates these discrepancies by integrating a four-stage modular architecture—comprising input processing, image preparation, AI-driven 3D visualization, and verification of printability and commercial availability—within a system featuring engine connector layers, Blender-based standardization modules for quality assurance, and proof-based branding logic. The framework is specifically designed to evaluate disparate build regimes, such as single- and multi-image workflows, within a standardized endpoint validation environment. Rather than seeking to identify a universally superior 3D visualization tool, this investigation focuses on the extent to which varying input conditions influence geometric integrity and technical feasibility. The paper contends that AI-generated 3D assets must be evaluated not only for visual fidelity but also for their capacity to satisfy technical standardization and validation protocols, as well as the requirements for subsequent implementations. Consequently, Ai Mension 2.2 provides a comparative production structure and quality assurance workflow centered on printability, serving as a foundational model for the future digital certification of verified AI-generated 3D assets.

A Comparative Study of the Marketing Mix and Hotel Guests’ Decision-Making in Sung Noen District, Nakhon Ratchasima Province

Juralak Siriwisit — 2026-04-30

Abstract

The objectives of this research were to: (1) compare the marketing mix and decision-making of hotel guests in Sung Noen District, Nakhon Ratchasima Province, and (2) examine differences in marketing mix factors influencing decision-making classified by personal factors. The population included guests staying in Sung Noen District from January 1 to March 31, 2025. A sample size of 385 was determined using Cochran’s formula (1977) for an unknown population with a 95% confidence level. Data were collected via convenience sampling and analyzed using descriptive statistics, independent samples t-test, and one-way ANOVA. Findings revealed that the overall marketing mix influence was at a high level. Factors ranked by importance were: physical evidence, promotion, price, process, place, people, and product. Hypothesis testing showed no statistically significant differences in opinions across gender, education, or occupation (p > .05$). This study contributes a localized perspective on how historical-industrial hybrid zones like Sung Noen impact hospitality marketing, advancing beyond general urban studies.

Botare Content Engine: A Process Innovation Framework for Integrated Marketing Strategy Formulation

Verathian Khianmeesuk — 2026-04-30

This article develops Botare Content Engine as a process innovation framework for transforming fragmented content production into an integrated marketing strategy system in a social commerce environment. Using an action research-oriented single-case approach, the study explains how the framework integrates six core mechanisms: content taxonomy, product wave strategy, proof-first creative design, batch production, winner-only paid amplification, and CRM-driven retention. The findings show that these mechanisms help connect awareness, trust, conversion, and repeat purchase through pod-based execution, platform-role optimization, and integrated performance measurement. The article argues that Botare Content Engine reframes content from isolated communication output into an organizational capability for improving marketing efficiency, commercial coherence, trust formation, and sustainable growth in FMCG and e-commerce contexts.