Research article

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Influence of Knowledge Management Process on Efficient and Effective Import Customs Clearance Chatrpol Maneekool Pages 1 - 23   DOI 10.14456/cbsr.2019.17  Download PDF  Article preview Cite Abstract This quantitative research aimed to study customs knowledge management processes i.e. customs knowledge acquisition, customs knowledge storage, customs knowledge distribution, and uses of customs knowledge that influenced on the efficient and effective import customs clearance. The researcher used constructed questionnaires to collect data from 316 samples who were the importers of automotive parts and accessories. The research findings show that the customs knowledge storage and uses of customs knowledge influenced positively on the efficient and effective import customs clearance, respectively. The importers should consider acquiring additional customs knowledge, applying customs knowledge to improve the import customs clearance processes, registering the past records of the customs clearance that were the organization’s specific learned lessons, and retaining customs specialists to enhance the efficient and effective import customs clearance.
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New Auditor’s Report: The Next Year Experience in Thailand Suneerat Wuttichindanon and Panya Issarawornrawanich Pages 24 - 53   DOI 10.14456/cbsr.2019.18  Download PDF  Article preview Cite Abstract Since 31st December 2016, it is compulsory that auditors adopt new auditor’s report and communicate key audit matters (KAM) in the report. In the United Kingdom, research on KAM communication reported inconsistency in KAM reporting between the first and following years. In other countries, KAM reporting varied from industry to industry. Specifically, the aim of this research is to comparatively investigate developments in auditor’s reports two years following the implementation of the changed format and KAM communication in the Thai context. The findings identified the top three KAM for two consecutive years: revenue recognition, impairment of assets, and inventory valuation, respectively. The first- and second-year auditor’s reports contained similar numbers of KAM and content. Nevertheless, the number of KAM and number of pages varied between industries, with the technology sector exhibiting the highest number of KAM and pages. Furthermore, study also found that the first-year auditor’s reports in Thailand were consistent with those in Malaysia but inconsistent with the U.K’s. The auditor’s reports issued by Big 4 audit firms contained greater numbers of KAM and pages, in addition to a higher propensity to use tables in KAM communication than those of other audit firms.
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Influence of Islamic Religiosity on Travel Motivation, Destination Satisfaction and Destination Loyalty Anasawee Klaewnarong and Nuttapol Assarut Pages 54 - 86   DOI 10.14456/cbsr.2019.19  Download PDF  Article preview Cite Abstract This research aims to investigate the moderating effect of Islamic religiosity on the effects of travel motivation on destination satisfaction and thus destination loyalty. The questionnaire survey with 319 Thai Muslims in Bangkok was conducted using quota sampling method according to gender and age. The result found that peace of mind, infrastructure and variety of tourism spots and clean and safety have positive influence on tourist satisfaction. Then, tourist satisfaction has a positive influence on loyalty in destination. The level of religiosity has no influence on the effect of travel motivation on tourist satisfaction. The results can provide information to manager in designing packaged tour programs that fit with Thai Muslim Tourists.
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A Critical Incident Analysis from Experiences of Executives on Organizational Resilience Wiphawan Limphaibool, Chirawan Chaisuwan and Siriwut Buranapin Pages 87 - 114   DOI 10.14456/cbsr.2019.20  Download PDF  Article preview Cite Abstract It is inevitable for organizations to face crisis. Resilience, at an organizational level, describes the inherent qualities which enable organizations to plan for, response to and recover from emergencies and crises. This qualitative research aims to study organizational resilience in businesses after crisis. Data were collected from high-level executives who are the key informants during the experience of significant crisis within organizations in diverse small and medium enterprises (SMEs) in Thailand. Critical incident technique (CIT) was employed to study situations from the viewpoints of executives and to look for the factors that contribute to organizational resilience. The results show that (1) Executives do not prepare and plan in advance in order to achieve organizational resilience, (2) The important factor of resilience is the organizations’ ability to adapt, including leadership, networking and relationships, staff engagement, innovation and creativity, and (3) Some executives believe that luck and mindfulness plays a role in the organizational resilience or in their ability to survive and recover from crisis.
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A Confirmatory Factor Analysis of Procurement Fraud Risk Perception Model in Governmental Units Piyaphisak Jearasukon, Suree Bosakoranut, Sasivimol Meeampol and Pannipa Rodwanna Pages 115 - 142   DOI 10.14456/cbsr.2019.21  Download PDF  Article preview Cite Abstract The objectives of this research study were to analyze a confirmatory factor of procurement fraud risk perception model in governance units and to prioritize the factor. Questionnaires were used to gather the data from 461 external and internal auditors. Confirmatory factor analysis indicated that the three elements of procurement fraud risk perception model were statistically significant at 0.01. The factor loadings ranking from the highest to the lowest were 1) the compliance risk (RC) 2) the financial risk (RF) and 3) the person risk (RP). Findings of this research can help establish and create guidelines for fraud preventing in both public and private organizations. In addition, it can be used for encouraging executives to realize the importance of internal control system which helps reflect the transparency and reliability of financial reporting of the procurement process.