Research article

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Effect of Travel Motivation and Tourist Satisfaction on Tourism Information and Experience Sharing Behavior via Smartphone of Foreign Tourists in Thailand Worapat Thummakriengkrai and Nuttapol Assarut Pages 1 - 29   DOI 10.14456/cbsr.2020.1  Download PDF  Article preview Cite Abstract Nowadays, customers relied on information more from other customers than from the companies, including the information and experiences sharing from smartphone in tourism industry. This study aims to analyze the impacts of travel motivation on tourist satisfaction, on-site sharing behavior, and post-trip sharing intention. Survey data obtained from three hundred and fifty-five respondents using quota sampling according to statistics of foreign tourists from seven nationalities in 2017. The results showed that tourists with different nationalities have different aspects of tourism motivation. This, intern, affects their on-site sharing behavior and post-trip sharing intention. Tourism authority can use these results to create strategies enhancing tourists’ online information sharing behavior to promote tourism in Thailand.
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The Mediating Effects of Audit Quality on The Relationship between Corporate Governance and Cash Dividends Wachira Boonyanet and Waewdao Promsen Pages 30 - 53   DOI 10.14456/cbsr.2020.2  Download PDF  Article preview Cite Abstract This study expands prior studies of the informative value of corporate governance on firm performance by adding audit quality as a mediating variable into analysis. This study measures firm performance using cash dividends as the dependent variable, while the independent variables are corporate governance mechanisms. Furthermore, the study introduces the mediating variable using audit quality to observe the accelerating power of auditors in supporting corporate governance that finally affects firm performance. The data set includes the top 100 listed companies (SET 100) which can be considered as the highest corporate governance level for the Stock Exchange of Thailand (SET) from 2013 – 2016. Both descriptive statistics and multiple regression models are performed. The results confirm those of previous studies showing that corporate governance mechanisms including the notification of general shareholder meetings in advance and director remunerations are likely to increase cash dividends. When entering audit quality as a mediating variable into the analysis, it is found that not only corporate governance mechanisms but also audit quality significantly influence cash dividends. Also, control variables including firm size, leverage ratios and net profit margin tend to increase cash dividends. Overall, the result of this study indicates that corporate governance mechanisms promote firm performance. In addition, auditors also have accelerating power to firm performance.
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Knowledge Absorptive Capacity and Innovation through Salient Issues of Agricultural New Firms Tanyanart Yanpiboon, Sujinda Popaitoon and Nitiphong Songsrirote Pages 54 - 72   DOI 10.14456/cbsr.2020.3  Download PDF  Article preview Cite Abstract The purpose of this research is to study the potential and realized absorptive capacity for creating the innovation of new firms in the agricultural sector. At present, the policy of Thai government has driven all business sectors towards innovation, particularly the policy to promote innovation for the agricultural new firms. This research uses survey data received from 188 new firms and in-depth interviews data from 4 new agricultural firms. Hierarchical regression is employed to test the hypotheses. The findings show that potential absorptive capacity plays a critical role for enhancing innovation to agricultural new firms. However, the new firms are still lack of the prior-related knowledge and experience for applying their existing knowledge with external knowledge to create new innovation. Hence, to enhance the innovation of agricultural new firms, the owners and the government should focus on building networks with external knowledge sources and on accumulating the firms’ prior-related knowledge to be sufficient for future innovation.
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Airport Technical Efficiency Assessment by Using Data Envelopment Analysis Models Thanavutd Chutiphongdech and Rugphong Vongsaroj Pages 73 - 99   DOI 10.14456/cbsr.2020.4  Download PDF  Article preview Cite Abstract Deregulation causing the growth in demand for air transport has impacted on the shift of airport governmental policy in most countries around the world. It includes not only the infrastructure development, service quality improvement but also airport strategic planning relating to efficiency enhancement. For the past decades, literature relevant to airport efficiency development and assessment has greatly gained the academic attention specifically on the Data Envelopment Analysis Models. These models have taken a large part in the studies due to their advantages over other measurement methods on input data flexibilities which are suitable for airport data characteristics. Although the models are widely employed, the theoretical background and especially application guidelines to airport industry are still unclearly present. Therefore, this article intends to describe the conceptual framework and the fundamental theory used for analyzing the Data Envelopment Analysis Models together with presenting their practical guidance in airport contexts through systematic literature review. As such, the knowledge on the issues are well-prepared and comprehensively covered for further application.
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Team’s Learning Orientation, Absorptive Capacity, and Effectiveness of Certified Accounting Offices: The Moderating Role of Gender and Age Diversity Karun Pratoom Pages 100 - 121   DOI 10.14456/cbsr.2020.5  Download PDF  Article preview Cite Abstract Adopting an input-process-output (IPO) framework and social categorization perspective and relying on a sample of 89 Thai Certified Accounting Offices, this study aims to evaluate the potential moderating roles of team diversity conditions in terms of the gender and age diversity with regard to the relationships between team’s learning orientation, absorptive capacity, and effectiveness. Using partial least squares structural equation modeling (PLS-SEM) and the Hayes Process macro, this study shows that the direct effects of team’s learning orientation on team’s absorptive capacity are moderated by gender and age diversity. Moreover, the relationship between team’s learning orientation and team effectiveness is mediated by team’s absorptive capacity and this mediating effect is moderated by the gender diversity. This study offers insights to accounting team managers in enhancing team’s absorptive capacity and effectiveness where gender and age diversity are the factors that could strengthen or weaken the effect of team’s learning orientation. Implications for design gender and age composition in accounting teams are discussed in the concluding section.