Journal of Innovative Business Management Research

The Conditions and Development Guidelines for Financial Management Based on Good Governance Principles in Educational Institutions Under the Secondary Educational Service Area Office Phra Nakhon Si Ayutthaya.

2025-05-23T11:23:47+07:00

This research aims to study the current state of financial management based on good governance principles in schools under the Secondary Educational Service Area Office of Phra Nakhon Si Ayutthaya and to explore development guidelines for financial management according to these principles in the same schools. The research was conducted in 2 steps: Step 1) Study the financial management based on good governance principles in the mentioned schools. The sample group consisted of 87 school administrators, financial heads, and financial officers. The research tool used was a questionnaire, and data were analyzed using frequency, percentage, mean, and standard deviation statistics. And Step 2) development guidelines for financial management based on good governance principles in schools under the Secondary Educational Service Area Office of Phra Nakhon Si Ayutthaya. Five experts with knowledge and expertise in financial management provided data through interviews, which were analyzed using content analysis.

The research findings revealed that 1) The study on the current state of financial management based on good governance principles in schools under the Secondary Educational Service Area Office of Phra Nakhon Si Ayutthaya found that overall, the average level was high. When considering each aspect, the aspect with the highest average was the management of treasury funds and deposits, which was at the highest level, followed by the disbursement of funds, which was at a high level. The aspects with the lowest averages were payment and cash custody, both of which were at high levels. And 2) The development guidelines for financial management based on good governance principles in schools under the Secondary Educational Service Area Office of Phra Nakhon Si Ayutthaya found that financial management in schools should adhere to good governance principles, covering the rule of law, morality, transparency, participation, accountability, and value for money. Additionally, the financial management system should be developed into a digital system to increase accuracy, reduce duplication of work, and facilitate practices, allowing for convenient tracking and auditing. The guidelines also suggested promoting participation from all sectors in budget planning and expenditure auditing to build trust and transparency in management. Regular annual training should be provided to teachers and related staff to enhance their knowledge and skills in financial matters, enabling them to understand new regulations and systems related to financial work and reducing operational errors. Furthermore, integrity and accountability should be promoted, and channels should be opened for reporting tips or complaints about corruption cases without revealing names, to enhance.

Factors influencing the decision to buy fashion clothes for working women through online channels in the Bangkok area

2025-07-22T09:39:09+07:00

Following the COVID-19 pandemic, consumer behavior has undergone significant changes, particularly in the increased reliance on online shopping channels. Fashion products have remained one of the most popular categories, especially among working women—a demographic with strong purchasing power that places high value on product quality, user experience, and seller credibility. However, there is a lack of in-depth and systematic data that explains the online fashion purchasing behavior of this consumer group in the Bangkok metropolitan area. The study titled " Factors influencing the decision to buy fashion clothes for working women through online channels in the Bangkok area" aims to investigate the key factors affecting purchasing decisions. This research adopts a quantitative methodology, utilizing a structured questionnaire for data collection from a selected sample, and employs both descriptive and inferential statistical analyses to interpret the data.

This study aims to the findings revealed that most respondents were married, earned a monthly income ranging from 25,001 to 40,000 baht, were employed as government officials, and held a bachelor's degree. Key factors influencing their online purchasing decisions included elements of consumer behavior (e.g., who the consumers are and when purchases are made), content marketing (e.g., content that inspires or entertains), and perceived product features (e.g., product performance). However, certain variables—including what consumers want to buy, why they make purchases, where and how they shop, content that provides ideas, offers solutions, or shares knowledge, as well as reliability, durability, and service capability—were found to have no statistically significant influence on the decision to purchase fashion apparel online.

Opinions on Operations of Internal Auditors Towards Enterprise Risk Management at Chiang Mai University

2025-07-07T09:55:57+07:00

This research aims to study opinions on operations of internal auditors towards enterprise risk management at Chiang Mai university and to provide guidelines for developing the work of internal auditors to manage risks effectively. The study sample consisted of 249 individuals, including 234 members of the risk management committee responsible for developing risk management plans through the Chiang Mai University Risk Management System (CMU-RM), calculated using the Taro Yamane formula, and 15 internal auditors from Chiang Mai University, selected through purposive sampling. Data was collected using questionnaires. The statistical methods used for data analysis included frequency, percentage, mean, standard deviation, analysis of variance (ANOVA), and pairwise comparison using Fisher’s Least-Significant Difference (LSD) at a statistical significance level of 0.05.

The data analysis revealed that different job positions and durations of work in risk management significantly affect the level of opinion regarding the qualifications of internal auditors according to the International Standards for the Professional Practice of Internal Auditing in risk management at a statistical significance level of 0.05. This is particularly true for knowledge of risk and basic information technology controls, as well as information technology audit techniques. Those holding the position of internal auditor and those with more than 7 years of experience in risk management have significantly lower levels of opinion than other groups. Additionally, differences in the level of opinion regarding the role of internal auditors in the university's risk management in terms of strategy and operations were found, especially in the areas of strategic risk management consulting and information system risk assessment. Internal auditors and those with more than 7 years of experience gave significantly lower levels of opinion than other groups. The research results reflect the limitations in the attitudes and skills of internal auditors, who may focus more on operations than strategic involvement. They also highlight the challenge of enhancing the information technology knowledge and capabilities of internal auditors to align with professional standards and continuously changing risks. The research suggests that internal auditors should be encouraged to understand the organization's strategic direction and develop information technology skills to improve risk management efficiency in accordance with international internal auditing professional standards.

Self-development needs in the Technology Development Division of the private retail business

2025-06-16T11:35:31+07:00

This study was conducted with the following objectives: (1) to investigate the Self-development needs in the Technology Development Division of the private retail business, and (2) to compare these self-development needs across different demographic variables.
The sample comprised 170 employees from the aforementioned division, selected through a probability sampling method using simple random sampling. The primary research instrument was a structured questionnaire designed to assess the self-development needs of personnel. The questionnaire employed a five-point Likert scale and underwent a reliability analysis, yielding a Cronbach’s alpha coefficient of 0.952 Data were analyzed using descriptive statistics including frequency, percentage, mean, and standard deviation. Inferential statistics such as
t-tests were used for comparisons between two groups, while one-way analysis of variance (ANOVA) was applied for comparisons involving more than two groups. Where statistically significant differences were found at the 0.05 level, post hoc analysis using the Least Significant Difference (LSD) method was conducted.

The findings revealed that:

1) Overall, the technology development personnel exhibited a very high level of self-development needs. When analyzed by specific dimensions, four key areas emerged with the highest average scores: skills, attitudes, personnel management, and professional expertise.

2) With respect to demographic variables, gender and monthly income were not significantly associated with differences in overall self-development needs at the 0.05 significance level. However, age, educational background, marital status, and work experience were found to have statistically significant effects on overall self-development needs

at the same level.

Factors Influencing the Purchase Decision of Fitness Customers for Sportswear through Online Channels in Bangkok

2025-08-01T13:23:37+07:00

After the COVID-19 pandemic subsided, health awareness and fitness activities significantly increased. People have become more focused on exercising, both in fitness centers and at home, leading to a growing demand for sportswear and workout equipment. Recognizing this market opportunity, the researcher aimed to study the factors influencing the purchasing decisions of fitness customers when buying sportswear through online channels in Bangkok. This research seeks to understand consumer behavior and needs, ultimately guiding effective marketing strategies. The study aims to examine the marketing factors affecting the purchase decision of fitness customers when buying sportswear online in Bangkok. The key factors analyzed include content marketing, consumer behavior, and perceived quality. This research employs a quantitative approach using survey methods. Data was collected through online questionnaires distributed via Google Forms and QR codes. The sample consisted of 400 fitness customers in Bangkok, and data was analyzed using percentage, mean, standard deviation, and multiple regression analysis. The findings indicate that most respondents are male, single, self-employed, hold a bachelor’s degree, and have an average monthly income between 25,001 - 40,000 THB. The results show that content providing ideas, reasons for purchase, selection criteria, and perceived quality significantly influence the purchasing decisions of fitness customers when buying sportswear online at a 0.05 significance level. However, content that inspires, offers solutions, provides guidance or knowledge, creates emotions/entertainment, identifies the customer, specifies what they buy, and where they buy from does not significantly influence purchasing decisions at the 0.05 significance level.