Funding for this research was provided by:
Faculty of Business Administration and Accountancy, Khon Kaen University (Faculty of Business Administration and Accountancy, Khon Kaen University (Thailand))
Article History
Received: 12 August 2025
Accepted: 11 February 2026
First Online: 9 March 2026
Declarations
:
: The authors have declares that no conflict of interest in this article.