Research article

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การทุจริตของพนักงานในองค์กรธุรกิจ Pornchai Naruedomkul and Pannipa Rodwanna Pages 1 - 13    Download PDF  Article preview Cite Abstract Fraud is a critical issue for businesses particularly a fraud committed by an employee. Employee fraud will cause damage and loss to the business. Since employees are valuable assets to the firm in helping the company achieve its business objectives, the employee fraud issue must be dealt with urgently. To address the employee fraud issue, root causes should be identified in order to understand the issue and resolve it correctly. The author has identified potential behaviors which could cause fraudulent activities in the organization from the literature review and from the risk factor survey recently conducted. It was found that living beyond means, financial difficulties, pressured from family, gambling and addiction are some of the behaviors which could lead people to commit fraudulent act. To prevent employee from committing fraud in the organization, employee behaviors and attitudes should be addressed. It is, therefore, recommended that the management create the company culture using sufficient economy concept; Gharavasa-dhamma 4 and Iddhipada 4 of Buddhism for employees to consider in their lives. This could help employees to become less materialistic, have a better quality of life and thus reduce their temptation to commit fraud.
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ISQC1 and Quality Control of Thai Audit Firms Sompong Pornupatham Pages 14 - 30    Download PDF  Article preview Cite Abstract ISQC1 becomes interesting topic in Thailand recently because it affects the quality control on the audit firm level, on top of the audit engagement level required by ISA 220. It focuses on 7 important issues consisting of the leadership responsibilities, ethic requirement, client acceptance and continuance, human resources, engagement performance, monitoring, and documentation. The understanding of implementation is various especially among the small and medium size audit firms. The evaluation of outcome is still unanswered. The unclear enforcement starts with the question which institutes will become regulators according to this standard and follows by the next issue whether every audit firm has to comply with this standard.
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Information Technology Strategy with Business Strategy Alignment and Information Technology Effectiveness Chairat Jussapalo Pages 31 - 57    Download PDF  Article preview Cite Abstract The objectives of this paper are (1) to synthesize the ideas and concepts from an academic perspective about definitions of information technology strategy, processes of planning of information technology strategy, business strategy, concept of the level of business organization strategy, linkage between information technology strategy and business strategy, information technology strategy with business strategy alignment and information technology effectiveness. (2) to propose the new model of alignment between information technology strategy and business strategy, and information technology effectiveness. It is for administrators in IT and business executives to implement this model into their business organizations.
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The Investigation of New Product Performance Measurement and New Product Idea Screening Criteria in New Consumer Product Development in Thailand Suchart Tripopsakul and Wilert Puriwat Pages 58 - 78    Download PDF  Article preview Cite Abstract Purpose ? The purpose of this paper is to investigate new product performance measurement and new product idea screening criteria for new consumer product development (NCPD). Since the nature and characteristics of consumer products heavily differ from industrial products which also require the specific customized set of screening criteria for the new idea screening decision making in NCPD and new product performance measurement for an evaluation of new product performance Design/methodology/approach ? This paper uses mixed methods research. The quantitative research is utilized via questionnaires to investigate how consumer product companies in Thailand measure their new product performance and also examine the new product idea screening criteria used to screen their new product idea during a new product development process. The qualitative research is also conducted by using in depth interviews to firms? product managers closet to the new idea screening decision in consumer industries Findings ? Customer satisfaction, net profit margin, and volume of sale are the most three important new product performance indicators for evaluating the degree of new product success for Thai?s consumer industries. During the new product development process, strategic fit criteria and product and packaging criteria, and pricing criteria are the most important criteria used to evaluate new product ideas in consumer product companies in Thailand. Originality/value ? Previous researches concerning with new product performance measurement and new idea screening criteria in new product development (NPD) concentrated on new industrial product development and there has been little effort to clarify the new product performance measurement in consumer industries and the specific customized new idea screening criteria for consumer products. This study attempt to advance knowledge both about the new product performance measurement and the set of new product idea screening criteria used in NCPD. Many theories suggest that characteristics of NPD processes vary depend on types of products since natures and characteristics of consumer products heavily differ from industrial products. It means that new product performance measurement and new idea screening criteria for consumer product development will be different from those applied to industrial products.
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Strategic ICT Trends: Investing in Technology to Compete in a Sea of Change and Innovation Patara Yongvanich Pages 79 - 101    Download PDF  Article preview Cite Abstract Information and communication technologies are constantly changing. Key market drivers have forced companies to be at the cutting edge of innovation to meet customer demands and take advantage of new market opportunities. There are six strategic ICT trends that are changing how companies invest in technology. Cloud Computing is changing how companies invest in ICT infrastructure dramatically lowering total cost of ownership, especially for a number of optimal workload patterns such as rapid growth, seasonality, on and off, and unpredictable bursting. Innovation for Growth is a powerful business driver and companies must be able to differentiate what type of ICT innovation will help establish themselves as industry leaders. Business Intelligence is driving the consolidation of corporate data into a ?single version of the truth? enabling major changes in corporate strategy and product positioning. The Consumerization of IT has dramatically raised the expectations placed upon corporate IT departments and expanded the need for platform and device agnostic strategies. Natural User Interfaces are altering how people interface with technology and expanding access to the masses through new and innovative solutions. Finally, Social Network Services has taken the world by storm transforming both social and professional interactions as well as the ability for advertisers/recruiters to directly target hundreds of millions of customers.