1. School of Accountancy and Finance, Walailak University, Tha Sala, 80160, Nakhon Si Thammarat, Thailand
2. Faculty of Management Sciences, Nakhon Si Thammarat Rajabhat University, Nakhon Si Thammarat, 80280, Thailand
3. Buddhist College Suratthani, Mahachulalongkornrajavidyalaya University, Muang, 84100, Suratthani, Thailand
4. Faculty of Management Technology, Rajamangala University of Technology Srivijaya, Thungsong, 80110, Nakhon Si Thammarat, Thailand