: À Ÿμ ª ÿ Æ ± μ « «(À Ÿμ ª ª ÿß æ.». 2553) ËÕÀ Ÿμ

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1 ± μ«à «À 179 À Ÿμ ª ÿ Æ ± μ (ª..) «(À Ÿμ ª ª ÿß æ.». 2553) ËÕÀ Ÿμ Õ ß ƒ : À Ÿμ ª ÿ Æ ± μ «: Doctor of Philosophy Program in Accounting ËÕª ( ËÕ μá ) : ª ÿ Æ ± μ ( ) ( ËÕ àõ) : ª.. ( ) Õ ß ƒ ( ËÕ μá ) : Doctor of Philosophy (Accounting) ( ËÕ àõ) : Ph.D. (Accounting) Àπà«ß π Ë º Õ ± μ«à «À ß â ßÀ Ÿμ À ««2.1 (Àπà«μ) À ««π 12 À ««ß 18 À ««Õ 6 À «ª å«36 «Àπà«μ àπâõ «à 72

2 180 À Ÿμ ± μ» ªï» 2555 «πà Ÿμ À ««æ Èπ π ( «àπ Àπà«μ) Õ ß ƒ À ± μ» * 2(1-2-4) English for Graduate Studies Õ ß ƒ À π«π æπ å* 2(1-2-4) English for Thesis Writing Õ ß ƒ À ß π«* 3(2-2-4) English for Academic Purposes * «àπ Àπà«μ μâõß â º π S (Satisfactory) À ««π 12 Àπà«μ ª ÿ μå «Àå «Õ 3(3-0-6) Applied Regression Analysis ª ÿ μå μ À μ «ª 3(3-0-6) Applied Multivariate Statistics «ß ÿ æ 3(3-0-6) Qualitative Research Methods ª ÿ μå ß â ß Ÿ Àμÿ 3(3-0-6) «ª ª «π à«applications in Causal and Covariance Structure Modeling À ««ß 15 Àπà«μ ««ßª å ß 3(3-0-6) Empirical Research Methodology in Accounting π «ß π 3(3-0-6) Seminar in Financial Accounting Research π «À 3(3-0-6) Seminar in Managerial Accounting Research π «π π μ 3(3-0-6) Seminar in International Accounting Research π «ßæƒμ 3(3-0-6) Seminar in Behavioral Accounting Research ª Áπ Ë Ë «âõß 3(3-0-6) Issues in Accounting and Related Topics å À ««Õ 6 Àπà«μ π «ÿ å μ 3(3-0-6) Seminar in Marketing Strategy Research ß ÿ å 3(3-0-9) Strategic Management »» μ å 3(3-0-9) Managerial Economics ß ª 3(3-0-9) Comparative Management π «æƒμ Õß å 3(3-0-6) Seminar in Organizational Behavior Research æ åõ Á Õπ 3(3-0-9) Electronic Commerce π πß π 3(3-0-9) Operations Management π «π» æ ËÕ 3(3-0-12) Seminar in Management Information System Research π «À ß π 3(3-0-12) Seminar in Financial Management Research π «ÿ À«à ߪ» 3(3-0-12) Seminar in International Business Research «π æπ å 36 Àπà«μ «π æπ å 36 Àπà«μ Thesis

3 ± μ«à «À 181 Õ «À Ÿμ ª ÿ Æ ± μ «ÿà «π «««ßª å ß 3(3-0-6) Empirical Research Methodology in Accounting π«à «Õß «ª Õß «Àπ À «âõ ËÕß Àπ μ «ª μ Èß μ π Õ Õ ËÕß Õ Ë «Àå â ß ËÕß Õ Á ««âõ Ÿ «««âõ Ÿ ª «º «Àå μ «π ß π πõ ß π «Àåß π«ß â ƒ Æ ß»» μ å μ«õß å «««â ª πº æ å Õß «ßª å Àπ π ß à ßß π ƒ Æ ª μ å Õßπ «Concepts, principles, and importance of research; research type; setting topic; identifying variables; establishing and testing hypotheses; choosing analysis tools; building tools and methods for collecting data; analysis and proceeding data; interpreting results; writing reports; presenting reports; analysis of accounting research that uses economic, psychological, and organizational theories and research methods; understanding and evaluating empirical research results and formulating and writing research proposals; the study of accounting theory and philosophy of science; ethics of researchers ª ÿ μå «Àå «Õ 3(3-0-6) Applied Regression Analysis ª ÿ μå «Àå «Õ Õ à ßßà À μ «ª «Àå À æ π å ππ Õ «ß μ πõπ æ μõ å Ÿàª Áπß π«ÿ Ë À μ «ª â ß ª π â Àμÿº À «Õ ß âõπ âμ «ª Àÿàπ «Àå â «Õ Œ Õ ß À μ ß π â À æ π å ß à«π «Àå π«ß ª Õ Ë âæ μõ å à âæ μõ å Applications of simple and multivariable regression analysis, canonical correlation analysis, and nonparametric statistical procedures to issues in business research involving multivariate data; building, evaluating, and validating a multiple regression model; uses of dummy variables; analyzing models using hierarchical regression, contrast coding, partial correlations and path analysis; comparing parametric and corresponding nonparametric tests ª ÿ μå μ À μ «ª 3(3-0-6) Applied Multivariate Statistics ª ÿ μå«μ À μ «ª «ß π âõ Ÿ «Àå «æ π åà μ π «ÿ «Àå «ª ª «πà μ «ª «Àå ππμå «Àå «Õ μ å «Àåªí «Àå ÿà «À μ «Àå Õπ Õ μå Applications of multivariate statistical procedures involving data reduction techniques and analyzing multidimensional relationships in business research; multivariate analysis of variance; discriminate analysis; logistic regression analysis; factor analysis; cluster analysis; multidimensional scaling; conjoint analysis «ß ÿ æ 3(3-0-6) Qualitative Research Methods ª âõ μ π «À Õß «ß ÿ æ ª π ª «πõ μ Õß «ß ÿ æ πâπ «Õ ß μÿ å à«π à«å ß «π â» Õß Õß Ëß Philosophy, assumptions and main approaches of qualitative research; interpretive, comparative, and historical methods in qualitative research; emphasis on documentary research, participant observation, indepth interview, field study, case study, and experimental and quasi-experimental approaches ª ÿ μå ß â ß Ÿ Àμÿ 3(3-0-6) «ª ª «π à«applications in Causal and Covariance Structure Modeling ª ÿ μå π ß â ß Ÿ Àμÿ «ª ª «π à«à «Àå âõ Ÿ ßæƒμ πß π«ÿ â«õß π Õ «à ß â ß Ëß æ π å μ «ª Ë â ß μ μ «ª Ωß μ ß Application of causal structure modeling (CSM) techniques to the analysis of behavioral data in business research, including using LISREL program to examine measurement and structural models related to directly observed and latent variables.

4 182 À Ÿμ ± μ» ªï» 2555 À ««ß ª ÿ μå «Àå «Õ 3(3-0-6) Application in Regression Analysis ª ÿ μå «Àå «Õ À μ «ª «Àå À æ π å ππ Õ «ß μ πõπæ μõ å Ÿàª Áπß π«ÿ Ë À μ «ª â ß ª π â Àμÿº À «Õ ß âõπ âμ «ª Àÿàπ «Àå â «Õ Œ Õ ß À μ ß π â À æ π å ß à«π «Àå π«ß ª Õ Ë âæ μõ å à âæ μõ å Applications of multivariable regression analysis, canonical correlation analysis, and nonparametric statistical procedures to issues in business research involving multivariate data; building, evaluating, and validating a multiple regression model; uses of dummy variables; analyzing models using hierarchical regression, contrast coding, partial correlations and path analysis; comparing parametric and corresponding nonparametric test π «ß π 3(3-0-6) Seminar in Financial Accounting Research «π«ë «ß π«ß â π ß π Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ Literature review of financial accounting research and implementation of the research π «À 3(3-0-6) Seminar in Managerial Accounting Research «π«ë «ß π«ß â π À Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â Literature review of managerial accounting research and implementaion of the research π «π π μ 3(3-0-6) Seminar in International Accounting Research «π«ë «ß π«ß â π π π μ Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â Literature review of international accounting research of theories, conceptual framework of researchers, research design including practiced analysis and critique of the research, presentation and suggestion of future research, and implementation of the research π «ßæƒμ 3(3-0-6) Seminar in Behavioral Accounting Research «π«ë «ß π«ß â π ß æƒμ Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â Literature review of behavioral accounting research and implementation of the research ª Áπ Ë Ë «âõß 3(3-0-6) Issues in Accounting and Related Topics «Àåª Áπ à«ë Ë «âõß àπ Ëß «âõ ß æ πÿ å Õ π» ß Õ π Õßπ ªìπμâπ º «æ π å Ë μàõ π πªí ÿ π Õπ μ

5 ± μ«à «À 183 Analysis of contemporary issues related to accounting, such as environmental accounting, social accounting, human resource accounting, tax accounting, accounting information system, auditing, technology and accounting, ethics of accountants; effects and relationships to accounting and accountants in both current and future. À ««Õ π «ÿ å μ 3(3-0-6) Seminar in Marketing Strategy Research «π«ë «ß π«ß â π ÿ å μ Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â Literature review of marketing strategy research in both past and current; emphasis on studying knowledge research,presentation and suggestion of future research, and implementation of the research π «æƒμ ºŸâ 3(3-0-6) Seminar in Consumer Behavior Research «π«ë «ß π«ß â πæƒμ ºŸâ Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â «åß π«π πõ π«ß «πõπ μ μ Õ π Literature review of consumer behavior research in both past and current; with an emphasis on studying knowledge contents from the research, historical principles and reason research, presentation and suggestion of future research, and implementation of the research π «μ À«à ߪ» 3(3-0-6) Seminar in International Marketing Research «π«ë «ß π«ß â π μ À«à ߪ» Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ π«õߺÿâ«õõ ««ß Ωñ Ωπ «Àå «åß π«π πõ π«ß «πõπ μ μ Õ π Literature review of international marketing research in both past and current; with an emphasis on studying knowledge contents from the research, historical principle and reasons research, presentation and suggestion of future research, and implementation of the research π «μ 3(3-0-6) Seminar in Service Marketing Research «π«ë «ß π«ß â π μ Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ «åß π«π πõ π«ß «πõπ μ μ Õ π Literature review of service marketing research in both past and current; with an emphasis on studying knowledge contents from the research, historical principles and reasons of theories, conceptual framework of researchers, research design including practiced analysis and critique of the and implementation of the research ß ÿ å 3(3-0-6) Strategic Management Ë ß πõπ μ Õß ÿ ßà ÿ Õß ºŸâ À Ÿß æ ËÕ Àâ ÿ ßÕ Ÿà ª «Á â π æ «âõ Ë ª Ë π ª ß ÈπμÕπ Õß ºπ ÿ å «ß «Àå æ «âõ Èß π πõ Àπ π ªÑ À ÿ å Õß ÿ π μà ßÊ μ Õ π π πß π Àâ ªìπ ªμ ºπ ª πº Management of future business ways from executive administrators' perspectives for sustainable and successful business in environmental changes; steps of strategic plan, including analysis of internal and external environments, setting vision, mission, policy, goals, and strategies of businesses in several levels, operations and evaluation of plans »» μ å 3(3-0-6) Managerial Economics ª ÿ μå ƒ Æ ß»» μ å æ ËÕ â π μ π ß ÿ «ÿ ß ÿπ μ π ÈÕ àß π μ π

6 184 À Ÿμ ± μ» ªï» 2555 π ß ÿπ μ π º μ μ π Ë «Àπ ª ÿ μå μ» μ å æ ËÕ μ π μà ßÊ Application of economic theory for business decisions; investment control, buying decisions; competition; investment decisions; production decisions; pricing decisions; application of mathematics for decision making 𠫃 Æ Õß å 3(3-0-6) Seminar in Organizational Theory Research «π«ë «ß π«ß â π ƒ Æ «π ÕßÕß å Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ π«õߺÿâ«õõ ««ß Ωñ Ωπ «Àå «åß π«π πõ π«ß «πõπ μ μ Õ π Literature review of management theory and process research in both past and current; with an emphasis on studying knowledge contents from the research, historical principles and reasons of theories, conceptual framework of researchers research design including practiced analysis and critique of the research, presentation and suggestion of future research, and implementation of the research π «æƒμ Õß å 3(3-0-6) Seminar in Organizational Behavior Research «π«ë «ß π«ß â πæƒμ Õß å Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ «åß π«π πõ π«ß «πõπ μ μ Õ π Literature review of organizational behavior research in both past and current; with an emphasis on studying knowledge research, presentation and suggestion of future research, and implementation of the research π «ß ÿ å 3(3-0-6) Seminar in Strategic Management Research «π«ë «ß π«ß â π ß ÿ å Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ «åß π«π πõ π«ß «πõπ μ μ Õ π Literature review of strategic management research in both past and current; with an emphasis on studying knowledge contents from the research, historical principles and reasons of theories, conceptual framework of researchers, research design including practiced analysis and critique of the and implementation of the research ß ª 3(3-0-9) Comparative Management π«ß ß ª πª» Ë «π» ß Õß π μ μà ß π àπ À Õ ËªÿÉπ π ª ÿ ª ª» ßæ π æ Õ à ß Ëß Ÿ Õ μ «πõõ ß μâ «ß π««π π μà Ÿ Õߪ» Concepts of comparative management in a country that has different culture, economics, society, politics, and Technology, such as USA, Japan, China, European Community, developing countries, especially in Southeast Asian countries, including concepts and procedures of management in each region of Thailand π «æƒμ Õß å 3(3-0-12) Seminar in Organizational Behavior Research «π«ë «ß π«ß â πæƒμ Õß å Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â Literature review of organizational behavior research and implementaion of the research æ åõ Á Õπ å 3(3-0-6) Electronic Commerce ß π ß â ß Õß Õ π Õ å πáμ π Œ å «å Õøμå «å Ë À πß πæ åõ Á Õπ å À ÆÀ Ë «æ åõ Á Õπ å «ª Õ Õß âõ Ÿ âõ Ÿ μ μ Èß æ π ª

7 ± μ«à «À 185 À «Á μåæ å Á Õπ å Èß ºà π Õ à Õ π Õ å πáμ ËÕπ Ë ß πæ åõ Á Õπ å» «Á μå Ë ÿ æ åõ Á Õπ å Operation and structure of internet system; appropriate hardware and software technology for electronic commerce; principles and laws of electronic commerce; data security; data management; program installation and management for electronic commerce web site, mobile commerce aspect and electronic commerce management π πß π 3(3-0-6) Operations Management º μ Èß π â π º μ π ßß π Õÿμ À º μ π Ÿª Õß æ ËÕ Àâ ÿ ªÑ À Õß â à Õ Ëμ Èß «ßº ß ßß π «ßº ß μ μ Èß ËÕß Õÿª å ÕÕ º μ ±å À «μ ÿ À «à â ß Àπ μ πß π ª ª ÿßß π «ÿ ÿ æ º μ π Õ æ «μõ å â â π º μ Production system management for manufacturing and servicing business for achieving organizational goals, such as location, factory plan and design, and installation of machines and equipment; product design, providing materials, time and wage management, setting of task standard, task reform, and production quality control; using computer application system in production management π «æ åõ Á Õπ åå å 3(3-0-6) Seminar in Electronic Commerce Research «π«ë «ß π«ß â πæ å Õ Á Õπ å Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â «åß π«π πõ π«ß «ππ μ μ Õ π 𫪠â Literature review of management information system research in both past and current; with an emphasis on studying knowledge contents from the research, historical principles and reasons of theories, conceptual framework of researchers, research design including practiced analysis and critique of the research, presentation and suggestion of future research, and implementation of the research π «π» æ ËÕ 3(3-0-6) Seminar in Management Information System Research «π«ë «ß π«ß â π π» æ ËÕ Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ π«õߺÿâ«õõ ««ß Ωñ Ωπ «Àå «åß π«π πõ π«ß «π Õπ μμ Õ π Literature review of management information system research in both past and current; emphasis on studying knowledge contents from the research, historical principles and reasons of theories, conceptual framework of researchers, research design including practiced analysis and critique of the research, presentation and suggestion of future research, and implementation of the research π «À ß π 3(3-0-12) Seminar in Financial Management Research «π«ë «ß π«ß â π À ß π Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ Literature review of financial management research and implementation of the research ß ª 3(3-0-6) Comparative Management π«ß ß ª πª» Ë «π» ß Õß π μ μà ß π àπ À Õ ËªÿÉπ π ª ÿ ª ª» ßæ π æ Õ à ß Ëß Ÿ Õ μ «πõõ ß μâ «ß π««π π μà Ÿ Õߪ» Concepts of comparative management in a country with different cultures, economics, societies, politics, and technologies, such as USA, Japan, China, European Community, developing countries, especially in Southeast Asian countries, including concepts and procedures of management in each region of Thailand

8 186 À Ÿμ ± μ» ªï» π «ÿ À«à ߪ» 3(3-0-6) Seminar in International Business Research «π«ë «ß π«ß â π ÿ À«à ߪ» Èß πõ μ ªí ÿ π πâπ» π ÈÕÀ Õß å «Ÿâ Ë â º ««ªìπ ÕßÀ Àμÿº ß ƒ Æ Õ π«õߺÿâ«õõ ««ß Ωñ Ωπ «Àå «åß π«π πõ π«ß «πõπ μ μ Õ π Literature review of international business research and implementation of the research. «π æπ å «π æπ å 36 Àπà«μ Thesis «π æπ åª Õ ªìπß π«ë «Ë ªìπß π«ë «Ëß«π æπ åπ È μâõß âõπ ß Èß «Õ Ÿâ ß â π π ««π Àπ ªí À Ë μâõß μ «Õ ÕÕ «Ë Àπ μ π «Õ à ß Àμÿº ÿªº «Õ à ß Àμÿº æ π å ªí À Ë Àπ Èπ Doctoral Thesis (dissertation) requiring original and independent research in the major program area. It should reflect not only a mastery of research techniques, but also an ability to identify an important problem for investigation and to design research that permits the formulation of reasonable hypotheses and the drawing of logical conclusions related to the problem identified.