AU-GSB e-JOURNAL
https://assumptionjournal.au.edu/index.php/AU-GSB
<h3><strong>Aims & Scope</strong></h3> <p><strong>Print ISSN</strong> 1906-3296 | <strong>Online ISSN</strong> 2773 – 868x</p> <p><strong><em>AU-GSB e-Journal</em></strong> is a semiannually international journal publishing the finest peer-reviewed social science articles across the entire spectrum of academic fields:</p> <p>[1] Finance: Finance, Accounting, Financial Economics</p> <p>[2] Economics: Econometrics, Applied Economics, Development Economics</p> <p>[3] Business: Management, Marketing, Decision Sciences, Information Technology</p> <p>[4] Social Sciences, Multidisciplinary: others</p> <p>On the basis of its originality, importance, interdisciplinary interest, timeliness, accessibility, elegance, and unforeseen conclusions.</p> <p><strong><em>AU-GSB e-Journal</em></strong> publishes works by professors, practitioners, and students focusing primarily - but not exclusively. In a departure from standard academic journals, and in keeping with its role as a forum to further the discussion of compelling regional and global issues.</p> <p><a href="https://assumptionjournal.au.edu/index.php/AU-GSB/about">Read More</a></p>Assumption Universityen-USAU-GSB e-JOURNAL1906-3296<p>The submitting author warrants that the submission is original and that she/he is the author of the submission together with the named co-authors; to the extend the submission incorporates text passages, figures, data, or other material from the work of others, the submitting author has obtained any necessary permission.</p> <p>Articles in this journal are published under the Creative Commons Attribution License (CC-BY <a href="https://creativecommons.org/licenses/by/4.0/">What does this mean?</a>). This is to get more legal certainty about what readers can do with published articles, and thus a wider dissemination and archiving, which in turn makes publishing with this journal more valuable for you, the authors.</p>EDITORIAL
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/9317
<p>The AU-GSB e-Journal is a semiannually international journal publishing the finest peer-reviewed social science articles across the entire spectrum of academic fields. The AU-GSB e-Journal has been indexed in TCI – Thai Journal Citation Index Centre (Tired 1).</p> <p>This issue covers twenty-six articles. The first article titled “Factors Influencing Use Behavior of E-Learning Systems Among Junior Students Majoring in Arts at Higher Vocational Colleges in Henan, China” aimed to investigate the factors influencing the use behavior of the e-learning system among junior students of arts majors in higher vocational colleges in Henan, China.</p> <p>The second article titled “Technology and Information Management that Affect the Quality of Teachers’ Learning in Secondary Schools, Ratchaburi Province” emphasized and strengthened in the management of information technology for teaching in schools are students, information technology infrastructure.</p> <p>The third article titled “Determinants of Satisfaction with Superstar Learning System of Undergraduates Majoring in Environmental Design in Non-Normal Universities, Sichuan, China” investigated the satisfaction and learning attitude of students majoring in environmental design within non-normal universities in Sichuan Province who engage with the Superstar learning system in a blended learning environment.</p> <p>The fourth article titled “Factors Impacting Freshmen’s Satisfaction and Learning Outcome in Shandong, China” investigated the factors influencing student satisfaction and learning outcome among first-year students at public colleges in Shandong, China, during the COVID-19 outbreak.</p> <p>The fifth articled titled “Aspects Impacting Entrepreneurship Education Intention of Vocational College Alumni in Hunan, China” examined the factors that influence vocational college alumni students from a public college in Hunan, China, to pursue entrepreneurship education.</p> <p>The sixth article titled “Factors Impacting Attitude and Purchase Intention Toward Electric Vehicle: A Case Study of Post-70s Customers in Nanning, China” focused on factors impacting attitude and purchase intentions toward electric vehicles for post-70s customers in Guangxi Nanning, China.</p> <p>The seventh article titled “Understanding Factors Affecting Behavioral Intention to Use Blended Learning of Business Major Undergraduates in a Public University in Chengdu, China” examined the factors influencing business major undergraduates’ behavioral intention towards blended learning.</p> <p>The eighth article titled “Key Factors Predicting Viewers’ Purchase Intentions of Beauty Vlogs in Chengdu, China” examined the factors influencing consumer brand awareness and purchase intention toward beauty vloggers on Video-Sharing platforms in Chengdu, China.</p> <p>The ninth article titled “The Impacting Factors of Satisfaction and Continuous Intention Towards Online Learning of Student in Senior Year in Chengdu, China” examined factors impacting Chinese college students' online learning satisfaction and online continuous learning intention take senior students from four universities in Chengdu as an example.</p> <p>The tenth article titled “Driving Transformation: Essential Strategic Factors for Reforming and Transforming the General Department of Taxation in Cambodia” embodied key strategic factors to reform and transform GDT in Cambodia, including inspirational communication, transformational leadership, strategic decisions towards innovation and change, change-oriented organizational citizenship behavior, good GDT governance, and GDT performance.</p> <p>The eleventh article titled “Advancing Moral Education for Undergraduate Students in Shanxi, China: Fostering Ethical Behavior” investigates the factors impacting moral behavior of undergraduate students in Shangxi, China.</p> <p>The twelfth article titled “The Development of Perceived Learning Impact of Massive Open Online Courses Among Students in School of Broadcasting at a University in China” explored factors influencing students' perceived learning impact of massive open online courses at Sichuan university of media and communication, China.</p> <p>The thirteenth article titled “Major Factors Impacting Behavioral Intentions to Use Mobile Library Platforms Among Female Undergraduate Students in Chengdu, China” intended to investigate the major factors impacting female students' behavioral intention toward mobile library platforms (MLPs) in private universities in Chengdu, China.</p> <p>The fourteenth article titled “A Study on Parasocial Interaction and Brand Preference to Use Video Application Among Students in Universities in Old City Area of Chengdu, China” examined the factors impacting university students’ parasocial interaction and brand preference for video applications in Chengdu, China.</p> <p>The fifteenth article titled “Measuring Behavioral Intention and Use Behavior of Medium & Large Enterprise Customers Towards Accounting Information System in Dazhou, China” investigated the intention and influencing factors of using computerized accounting information systems in Dazhou enterprises in China.</p> <p>The sixteenth article titled “Understanding What Drives Gen Y Users in Chengdu, China to Study English via Mobile Apps” aimed to examine how Gen Y users in Chengdu, China, are influenced in their intentions regarding English learning behavior by utilizing popular English word learning applications in China.</p> <p>The seventeenth article titled “E-Learning Usage Behavior Among English Major Students in Sichuan, China” identified the factors impacting the English e-learning behavioral intention and use behavior of undergraduates in English majors in Sichuan, China.</p> <p>The eighteenth article titled “Key Priority for Implementing Humble Leadership as the Desired Conditions for the Leaders and Followers: A Case Study of St. Joseph’s National Catholic Major Seminary, Yangon, Myanmar” aimed to identify key priorities for implementing humble leadership among the seminary's members and to investigate their openness to potential implementations of such leadership.</p> <p>The nineteenth article titled “Determinants of College Students' Satisfaction with Online Education of Professional Technical Courses” analyzed and evaluated the causal relationship among system quality, information quality, service quality, perceived usefulness, perceived ease of use, and students' satisfaction with online education of professional technical courses.</p> <p>The twentieth article titled “Determinants of Satisfaction and Intention to Use Online Learning in Higher Education Among Undergraduate Students in Public Universities in Guangdong, China” explored student satisfaction and willingness to participate in online higher education across three universities in Guangdong Province.</p> <p>The twenty-first article titled “Key Factors Impacting Consumer Brand Loyalty in Virtual Brand Community in Chengdu, China” aimed to explore the key factors that significantly impact customers' brand loyalty in virtual brand communities in five districts of Chengdu.</p> <p>The twenty-second article titled “A Quantitative Analysis to Enhancing Business English Negotiation Writing Skills in Curriculum Cycle Model and Genre Approach” explored the efficacy of a curriculum cycle model and genre theory in improving Chinese university students' proficiency in business English negotiation writing.</p> <p>The twenty-third article titled “Factors Impacting Student Satisfaction from Higher Vocational Education in Shanghai, China” revealed that social identification, student-perceived service quality, perception of university sustainable practices, price fairness, and built environment impacted student satisfaction.</p> <p>The twenty-fourth article titled “Determinants of Behavioral Intention and Use Behavior of the Tencent Meeting Platform among Art Design and Animation College Students in Chengdu, China” investigated the factors influencing art design students’ behavioral intention and use behavior towards Tencent meeting online platforms at a private university in Chengdu, China.</p> <p>The twenty-fifth article titled “An Empirical Study of ERP System Adoption Among Chinese Corporate Managers,” investigated the factors influencing the decision of corporate managers in China to adopt Enterprise Resource Planning (ERP) systems, with a focus on company size, market area, security, technology, and economic and technical rationales.</p> <p>The twenty-sixth article titled “Sustainability practices and enterprise value: evidence of Thai listed oil companies in the Stock Exchange of Thailand” adopted to test these relationships with the hypotheses suggesting positive impacts from ESG factors and a negative impact from the pandemic.</p>Kitikorn Dowpiset
Copyright (c) 2025 Kitikorn Dowpiset
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2025-06-242025-06-24182Factors Influencing Use Behavior of E-Learning Systems Among Junior Students Majoring in Arts at Higher Vocational Colleges in Henan, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7974
<p class="a" style="line-height: 115%; tab-stops: 486.45pt 496.15pt 503.25pt; margin: 0in 3.0pt .0001pt 0in;"><strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">Purpose: </span></strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">This research aims to investigate the factors influencing the use behavior of the e-learning system among junior students of arts majors in higher vocational colleges in Henan, China. The conceptual framework of the study includes subjective norm, effort expectancy, internet experience, e-learning motivation, perceived usefulness, behavioral intention, and use behavior. <strong>Research design, data, and methodology: </strong>The quantitative research method was used to distribute survey questionnaires to 500 junior students pursuing arts majors at a public higher vocational college in Henan, China. The initial assessment of the content validity and reliability in the research survey included using Item Objective Consistency and Cronbach’s Alpha. Confirmatory Factor Analysis and Structural Equation Modeling were utilized to examine the data, verify the model fit, and establish causal relationships between variables. This procedure aimed to assess the hypotheses for both their reliability and validity. <strong>Results: </strong>The findings of the study suggest that the use behavior of e-learning systems among junior students majoring in arts at vocational colleges in Henan is significantly affected by subjective norm, effort expectancy, internet experience, e-learning motivation, perceived usefulness, and behavioral intention. <strong>Conclusions</strong>: This study contribute to better meeting student needs, improving user experience, and fostering active engagement and full utilization of e-learning systems.</span></p>Qingguo Zhang
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2025-06-242025-06-24182113Technology and Information Management that Affect the Quality of Teachers’ Learning in Secondary Schools, Ratchaburi Province
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7894
<p><strong>Purpose</strong><strong>: </strong>1) the factors in technology and information management in the new normal era post-COVID-19, 2) the quality of teachers’ learning management in the new normal era after the COVID-19 situation, and 3) the factors in technology and information management influencing the quality of teachers’ learning management in the new normal era post-COVID-19 in secondary schools in Ratchaburi Province. <strong>Research design, data and methodology</strong><strong>: </strong>The sample group consists of 312 individuals, including administrators and teachers. The research instrument is a questionnaire with a reliability coefficient between .67-1.0 and a confidence level of .889. The statistical analyses include means, percentage, standard deviations, and multiple regression analysis. <strong> Result</strong> : The results show the hypotheses are 1.The research revealed that the factors in technology and information management in the new normal era after the COVID-19 situation for secondary school administrators in Ratchaburi Province were, overall, at a high level. When considering each aspect individually, the findings indicated a high level across all dimensions, ranked in descending order of mean values as follows: information, rules and regulations, instructional media, teaching methods, teachers, information, infrastructure, technology, and students. 2.The overall quality of teachers’ learning management in the new normal era after the COVID-19 situation in secondary schools in Ratchaburi Province was found to be at a high level. When examining individual aspects, the results indicated a high level across all dimensions, ranked in descending order of mean values as follows: assessment and evaluation, learning efficiency, learning management, and student satisfaction. 3. The factors in technology and information management influencing the quality of teachers’ learning management in secondary schools in Ratchaburi Province were identified as: 1) students, 2) infrastructure, and 3) overall technology and information factors (X<sub>tot</sub>). These factors demonstrated an 85.10% predictive efficiency in the raw score-based equation. The equation is expressed as follows: Ŷ<sub>tot</sub>= 0.132 + 0.125X<sub>3</sub> + 0.120X<sub>7</sub> + 0.981X<sub>tot</sub> And the raw score-based equation: Z<sub>Ŷtot </sub>= 0.112 + 0.049X<sub>3</sub> + 0.056X<sub>7</sub> + 0.412X<sub>tot</sub> <strong>Conclusions</strong><strong>:</strong> The above important variables that should be emphasized and strengthened in the management of information technology for teaching in schools are students, information technology infrastructure. and overall management which includes 1) Technology 2) Information 3) Learners 4) Teachers 5) Teaching media 6) Teaching methods 7) Infrastructure 8) Information 9) Regulations</p>Piyanart Bunmepipit
Copyright (c) 2025 Piyanart Bunmepipit
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2025-06-242025-06-241821421Determinants of Satisfaction with Superstar Learning System of Undergraduates Majoring in Environmental Design in Non-Normal Universities, Sichuan, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7909
<p><strong>Purpose:</strong> This study investigates the satisfaction and learning attitude of students majoring in environmental design within non-normal universities in Sichuan Province who engage with the Superstar learning system in a blended learning environment. The conceptual framework contains information quality, system quality, perceived usefulness, perceived ease of use, perceived enjoyment, attitude and satisfaction. <strong>Research design, data, and methodology:</strong> Employing quantitative methods, the index of item-objective congruence and Cronbach’s Alpha are measures to ensure survey tool content validity and reliability. Questionnaires were distributed to undergraduate students majoring in environmental design at Chengdu University, Yibin University, and Sichuan University for Nationalities. The collected data underwent confirmatory factor analysis and structural equation modeling to rigorously analyze and confirm the causal relationships between variables and conduct hypothesis testing. <strong>Results: </strong>The findings indicate that the research conceptual model effectively predicts and explains students' attitudes and satisfaction levels using the Superstar learning system. Nevertheless, system quality has no significant impact on perceived usefulness. <strong>Conclusions:</strong> This study significantly contributes to understanding the experiences and satisfaction of environmental design students in blended learning environments. Furthermore, it offers valuable insights that can guide educational practices and contribute to formulating policies to enhance the utilization of educational technologies, such as the Superstar learning systems.</p>Bi Yu
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2025-06-242025-06-241822233Factors Impacting Freshmen’s Satisfaction and Learning Outcome in Shandong, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7939
<p><strong>Purpose:</strong> This study investigates the factors influencing student satisfaction and learning outcome among first-year students at public colleges in Shandong, China, during the COVID-19 outbreak. The purpose is to identify and provide insights for optimizing the online learning experience during the pandemic. <strong>Research Design, Data, and Methodology: </strong>Before full-scale implementation, expert ratings for the item-objective congruence (IOC) index and a pilot test with 30 responses were conducted. The questionnaire's validity and reliability were assessed using the Cronbach's Alpha approach. Following reliability testing, 500 accepted responses were analyzed using SPSS AMOS. Confirmatory Factor Analysis (CFA) tested convergence accuracy, and the Structural Equation Model (SEM) was applied to scrutinize the effect of variables. <strong>Results: </strong>The study reveals crucial aspects affecting teaching quality, including technological infrastructure, instructional strategies, and faculty preparedness. Additionally, student satisfaction is closely linked to engagement, adaptability, and responsiveness in the online learning environment. Nevertheless, perceived difference in the quality of teaching staff has no significant impact on student satisfaction towards online courses. <strong>Conclusions: </strong>The study concludes that adapting teaching methods and improving technological support can enhance the online learning experience for first-year students, offering valuable insights for educational institutions navigating the complexities of the pandemic.</p>Jindi Wang
Copyright (c) 2025 Jindi Wang
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2025-06-242025-06-241823442Aspects Impacting Entrepreneurship Education Intention of Vocational College Alumni in Hunan, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8005
<p class="a" style="line-height: 115%; tab-stops: 486.45pt 496.15pt 503.25pt; margin: 0in -6.0pt .0001pt -6.0pt;"><strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">Purpose: </span></strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">This study aims to investigate the factors that influence vocational college alumni students from a public college in Hunan, China, to pursue entrepreneurship education. Human capital, personal attitude, self-efficacy, need for achievement, and family background are the independent variables in this study. Entrepreneurial education intention is the mediator, and entrepreneurial intention is the dependent variable. <strong>Research design, data, and methodology:</strong> Questionnaires were given to alum students at three Hunan Technical College of Railway High-Speed faculties, using a quantitative approach (n = 500), who ought to be finished in a year at maximum, and are more likely to hold steady employment, which may impact their intention to engage in entrepreneurship. The data analysis comprised model fit, construct validity, and reliability, and the Structural Equation Model (SEM) and Confirmatory Factor Analysis (CFA) were used. <strong>Results:</strong> Important information on the impact of many factors on the intention to pursue entrepreneurship education and entrepreneurial intention has emerged for alumni students. Self-efficacy, need for achievement, family background, human capital, and personal attitude all significantly influenced entrepreneurship education intention. <strong>Conclusions: </strong>With implications for further extensive research, the study indicates that among vocational alum students at Hunan Vocational College in China, entrepreneurial education intention favorably promotes confidence and intention.</span></p>Chunting Li
Copyright (c) 2025 Chunting Li
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2025-06-242025-06-241824352Factors Impacting Attitude and Purchase Intention Toward Electric Vehicle: A Case Study of Post-70s Customers in Nanning, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8014
<p><strong>Purpose: </strong>This paper focuses on factors impacting attitude and purchase intentions toward electric vehicles for post-70s customers in Guangxi Nanning, China. The primary focus of this paper is to examine the causal relationship between perceived usefulness, perceived ease of use, compatibility, personal innovativeness, environmental consciousness, environmental attitude and attitude toward behavior. <strong>Research design, data, and methodology:</strong> This paper mainly uses the quantitative research (N=500). A questionnaire was sent to the post-70s population in Nanning, China. Purposive sampling, stratified random sampling, and convenient sampling were used to collect data Index of Item-Objective Congruence (IOC), and Cronbach's Alpha score were used to assess validity and reliability before the data collection. Structural Equation Modeling (SEM) and Confirmatory Factor Analysis (CFA) were used to analyze the data. <strong>Result: </strong>Research has shown that perceived usefulness, perceived ease of use, compatibility, environmental attitudes, environmental awareness, and behavioral attitudes have a significant impact on consumer purchase intention. Their purchase intention is significantly affected, with environmental awareness having the least impact on consumer purchase intention. <strong>Conclusion:</strong> Managers of new energy vehicle brands can develop corresponding plans based on evaluations to improve the attitudes and willingness of consumers born in the 1970s to purchase new electric vehicles. </p>Haoning Song
Copyright (c) 2025 Haoning Song
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2025-06-242025-06-241825364Understanding Factors Affecting Behavioral Intention to Use Blended Learning of Business Major Undergraduates in a Public University in Chengdu, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7914
<p><strong>Purpose: </strong>Given the advancements in information technology and the implications of COVID-19 on education, the blended learning can enhance accessibility to university education. The study examines the factors influencing business major undergraduates’ behavioral intention towards blended learning. <strong>Research design, data, and methodology:</strong> Data were gathered quantitatively from a sample of 500 undergraduate students using an organized electronic questionnaire. The researchers employed judgmental sampling and quota sampling. The data analysis method used was structural equation modeling, and confirmatory factor analysis (CFA) was used to verify the validity of the data gathered. <strong>Results:</strong> The data analysis results fully validated all of the hypotheses, with attitude showing the most direct influence on undergraduate business majors’ behavioral intention in blended learning. Perceived usefulness and perceived ease of use significantly affect attitude. Social influence, self-efficacy and facilitating conditions have a significant effect on behavioral intention. <strong>Conclusions:</strong> To facilitate the progress of blended learning, university administrators, educators, and students need to consider various elements that influence students’ willingness to use blended learning. Furthermore, according to the study’s findings, efforts should be made to improve undergraduates’ perceptions of the utility and usability of blended learning to improve their favorable attitude towards it, thereby further promoting their intention to adopt it.<strong> </strong></p>Hua Deng
Copyright (c) 2025 Hua Deng
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2025-06-242025-06-241826574Key Factors Predicting Viewers’ Purchase Intentions of Beauty Vlogs in Chengdu, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7972
<p class="a" style="margin: 0in; margin-bottom: .0001pt; line-height: 115%; tab-stops: 486.45pt 496.15pt 503.25pt; layout-grid-mode: both;"><strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">Purpose:</span></strong> <span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">The purpose of this research is to examine the factors influencing consumer brand awareness and purchase intention toward beauty vloggers on Video-Sharing platforms in Chengdu, China, determined by physical attractiveness, social attractiveness, attitude homophily, para-social interaction, purchase intention, brand-user-imagery fit, and brand awareness. <strong>Research design, data, and methodology:</strong> 500 sample data were collected from the target population by distributing online and offline questionnaires. The questionnaires were distributed to university students in the top five universities in Chengdu, China, who spend at least half an hour a day watching beauty videos from Video-Sharing platforms. This research applied the Structural Equation Model (SEM) and Confirmatory Factor Analysis (CFA) to analyze the data for the model fit and hypothesis testing. <strong>Results:</strong> The results explicated that physical attractiveness, social attractiveness, and attitude homophily have a significant impact on para-social interaction. Para-social interaction, which can influence brand-user-imagery fit, significantly impacts purchase intention, along with brand-user-imagery fit and brand awareness. <strong>Conclusions:</strong> The results support all seven hypotheses and achieves the research’s goals. Product companies and vloggers were advised to put more effort into para-social interaction and brand awareness of vlog viewers to approach more product sales performance.</span></p>Jingxian Liu
Copyright (c) 2025 Jingxian Liu
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2025-06-242025-06-241827588The Impacting Factors of Satisfaction and Continuous Intention Towards Online Learning of Student in Senior Year in Chengdu, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7965
<p><strong>Purpose:</strong> Factors impacting Chinese college students' online learning satisfaction and online continuous learning intention take senior students from four universities in Chengdu as an example. <strong>Research Design, Data, and Methodology: </strong>Quantitative methods and questionnaires were used to collect sample data of 500 students in their senior year. Item-objective congruence and pilot tests were adopted to test the questionnaire's content validity and reliability before distribution. The data was analyzed using Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) to validate the model's goodness of fit and confirm the causal relationships among variables for hypothesis testing. <strong>Results: </strong>The results are that students' satisfaction with online learning significantly affects students' willingness to continue online learning. Students' online learning satisfaction is affected by the quality of information, instructor, system and course website. Students' satisfaction with online learning is the significant predictor of their willingness to continue learning online. It is important to note that the quality of information and the quality of teachers can have a significant impact on student satisfaction with online learning. <strong>Conclusions: </strong>In general, during the COVID-19 epidemic in 2019, it is important to explore online education in higher education, especially for senior college students who are faced with employment and postgraduate entrance examinations for further study. </p>Dong Wang
Copyright (c) 2025 Dong Wang
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2025-06-242025-06-241828999Driving Transformation: Essential Strategic Factors for Reforming and Transforming the General Department of Taxation in Cambodia
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7975
<p><strong>Purpose:</strong> This research aims to follow the special recognitions to H.E. Kong Vibol’s outstanding leadership, performance and achievements for General Department of Taxation (GDT). The research embodies key strategic factors to reform and transform GDT in Cambodia, including inspirational communication, transformational leadership, strategic decisions towards innovation and change, change-oriented organizational citizenship behavior, good GDT governance, and GDT performance. <strong>Research design, data, and methodology:</strong> The study involves 450 C-level executives from registered businesses in Cambodia. Sampling techniques include purposive, convenience, and snowball sampling. Validation included Item Objective Congruence (IOC) Index and a pilot test with 50 participants, assessing reliability using Cronbach's Alpha. Data analysis comprised Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM). <strong>Results:</strong> The findings indicate that inspirational communication significantly influences transformational leadership. Transformational leadership, in turn, exerts a substantial impact on strategic decisions towards innovation and change, and change-oriented organizational citizenship behavior. The change-oriented organizational citizenship behavior significantly influences good GDT governance. Additionally, strategic decisions towards innovation and change, and change-oriented organizational citizenship behavior significantly contributes to GDT performance. Finally, the study reveals that good GDT governance significantly influences GDT performance. <strong>Conclusions:</strong> These findings can provide valuable insights for government and corporate organizations aiming to enhance operational effectiveness, efficiency, and transparency through automation and digitization.</p>Kong Vibol
Copyright (c) 2025 Kong Vibol
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2025-06-242025-06-24182100110Advancing Moral Education for Undergraduate Students in Shanxi, China: Fostering Ethical Behavior
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7977
<p><strong>Purpose:</strong> This research investigates the factors impacting moral behavior of undergraduate students in Shangxi, China. The conceptual framework encompasses ethics education, ethical awareness, moral reasoning, moral intent, moral judgment, and moral behavior. <strong>Research design, data, and methodology:</strong> The population and sample size are 500 undergraduate students in selected three universities in Shangxi, China who have experienced moral education. This study applied quantitative method to distribute questionnaire to collect the data. Sampling techniques were judgmental, quota, and convenience sampling. A pilot test was 50 participants were conducted. The validity was assessed using the item-objective congruence (IOC) index. The data analysis was applied by confirmatory factor analysis (CFA) and structural equation modeling (SEM) techniques. <strong>Results: </strong>While ethics education did not show a significant impact on ethical awareness, it positively influenced moral reasoning. Additionally, moral reasoning, ethical awareness, moral intent, moral judgment, and their interconnected dynamics significantly predicted moral behavior. This implies that individuals with advanced moral reasoning skills, heightened ethical awareness, and strong moral intent and judgment are more likely to engage in ethical behavior. <strong>Conclusions:</strong> These findings offer valuable insights for both educational practices and theoretical frameworks in understanding and fostering ethical development.</p>Du Yujie
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2025-06-242025-06-24182111121The Development of Perceived Learning Impact of Massive Open Online Courses Among Students in School of Broadcasting at a University in China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7983
<p><strong>Purpose:</strong> The traditional face-to-face classroom teaching mode is still the mainstream form in the university. This study aims to investigate factors influencing students' perceived learning impact of massive open online courses at Sichuan university of media and communication, China including self-efficacy, perceived usefulness, knowledge quality, service quality, satisfaction, actual use, and perceived impact on learning. <strong>Research Design, Data, and Methodology:</strong> This study focuses on students enrolled at Sichuan University of Media and Communication, including School of Broadcasting (n=500). The researcher devised, distributed, and statistically examined a questionnaire tailored to this group. The sampling techniques included judgmental, quota, and convenience sampling methods. Prior to data collection, the researcher performed the index of item-objective congruence and Cronbach's Alpha test. The data analysis employed confirmatory factor analysis and structural equation modeling techniques. <strong>Results:</strong> While hypotheses related to self-efficacy and satisfaction did not yield significant results, perceived usefulness, knowledge quality, and actual use emerged as significant predictors of satisfaction. Additionally, satisfaction was found to significantly predict perceived impact on learning. <strong>Conclusions: </strong>These findings provide valuable insights into the nuanced relationships between various factors and student satisfaction and perceived learning impact within MOOCs, offering implications for educational practice and further research.</p>pengyu Yao
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2025-06-242025-06-24182122131Major Factors Impacting Behavioral Intentions to Use Mobile Library Platforms Among Female Undergraduate Students in Chengdu, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8028
<p class="a" style="margin-right: -5.2pt; line-height: 115%; tab-stops: 486.45pt 496.15pt 503.25pt;"><strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">Purpose: </span></strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">This study intends to investigate the major factors impacting female students' behavioral intention toward mobile library platforms (MLPs) in private universities in Chengdu, China. The key variables are system quality, perceived ease of use, perceived interaction, perceived usefulness, use attitude, information technology, social influence, and behavior intention. <strong>Research design, data, and methodology:</strong> Quantitative techniques were used to obtain data from the sample group of female undergraduate students in selected universities, such as a questionnaire as an instrument. IOC and pilot testing were used to assess the content validity and reliability of the questionnaire before distribution. The data were analyzed using Confirmatory factor analysis (CFA) and structural equation modeling (SEM) to assess the appropriateness of the model and establish causal relationships between the variables to test the hypotheses. <strong>Results:</strong> According to the research, the conceptual model accurately predicted private college students' behavioral intention to use MLPs. Information technology, perceived usefulness, and attitude towards using are three important factors that influence the adoption of MLPs in the field of behavioral Intention. <strong>Conclusions:</strong> Behavioral intention prediction was most directly influenced by information technology. Thus, the emphasis should be on how female undergraduates at private universities assess the mobile library application and its impact on their performance.</span></p>Ying Xin
Copyright (c) 2025 Ying Xin
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2025-06-242025-06-24182132144A Study on Parasocial Interaction and Brand Preference to Use Video Application Among Students in Universities in Old City Area of Chengdu, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7991
<p><strong>Purpose:</strong> This study examines the factors impacting university students’ parasocial interaction and brand preference for video applications in Chengdu, China. Seven variables were suggested, including parasocial interaction, entertainment motive, perceived interactivity, self-disclosure, task attraction, physical attraction, and brand preference, and six hypotheses among their casual relationships. <strong>Research Design, Data, and Methodology:</strong> The quantitative method was used in the study via a distribution questionnaire. The survey participants are 500 students from 2 universities in Chengdu’s Old City Area who are avid users of the Bilibili application. The method of Analysis utilized Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) to validate the goodness of fit and confirm the hypotheses testing. <strong>Results:</strong> The hypotheses regarding the impact of perceived interactivity, self-disclosure, task attraction, and parasocial interaction on brand preference were all supported, influencing brand preference. However, Old City did not support the impact of entertainment motive and physical attraction on parasocial interaction. This suggests that in Old City, these factors may not significantly influence parasocial interaction and subsequent brand preference. <strong>Conclusions: </strong>This research may offer advice and guidance to developers of video platforms, video creators of Bilibili, and university students majoring in related fields.</p>Siyi Yan
Copyright (c) 2025 Siyi Yan
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2025-06-242025-06-24182145154Measuring Behavioral Intention and Use Behavior of Medium & Large Enterprise Customers Towards Accounting Information System In Dazhou, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8090
<p><strong>Purpose: </strong>This paper investigates the intention and influencing factors of using computerized accounting information systems in Dazhou enterprises in China. The key variables are perceived ease of use, perceived usefulness, attitude, social influence, perceived risk, facilitating conditions, behavioral intention, and use behavior. <strong>Research design, data, and methodology:</strong> Researchers collected questionnaires from 500 target medium & large corporate clients. The Index of Item-Objective Congruence (IOC) was determined to indicate the validity of the research content. The researcher opted for a pilot test of 50 respondents from the target population for this preliminary assessment. Confirmatory factor analysis (CFA) and structural equation modeling (SEM) indicates convergent validity, composite reliability, Cronbach α reliability, factor load, mean square extraction analysis and discriminant validity. <strong>Results:</strong> It shows that perceived ease of use significantly affects perceived usefulness. Additionally, perceived usefulness and percived ease of use significantly influence attitude. Furthermore, attitude, social influence and perceived risk have a significant effect on behavioral intention. Additionally, behavioral intention significantly affects usage behavior. However, facilitating conditions has no significant effect on behavioral intention <strong>Conclusions:</strong> This study has important theoretical significance and practical value for Chinese enterprises to realize modernization in financial accounting methods.</p>Gou Congcong
Copyright (c) 2025 Gou Congcong
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2025-06-242025-06-24182155163Understanding What Drives Gen Y Users in Chengdu, China to Study English via Mobile Apps
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8153
<p><strong>Purpose: </strong>The study aims to examine how Gen Y users in Chengdu, China, are influenced in their intentions regarding English learning behavior by utilizing popular English word learning applications in China. The conceptual framework contains system quality, information quality, service quality, perceived usefulness, attitude, technology characteristics, task-technology fit, and behavior intention. <strong>Research design, data, and methodology: </strong>The research employs quantitative and nonprobability sampling techniques, including quota and convenience sampling. Data from 500 Chengdu residents using China's top three English word-learning applications were collected via a network self-administered questionnaire. Confirmatory factor analysis and structural equation modeling were used as statistical tools to analyze data accuracy and the impact of key variables. <strong>Results</strong> Findings indicate that behavioral intention strongly influences the attitude toward using mobile applications for English word learning. System quality, information quality, service quality, attitude, technology characteristics, task characteristics, and personal perception significantly affect the behavioral intention to use these applications. However, technology characteristics has no significant impact on task-technology fit. <strong>Conclusions: </strong>The alignment of learning content and technology is crucial in the diverse landscape of English learning apps, and determines users' experiences and satisfaction.</p>Zhenzhen Wang
Copyright (c) 2025 Zhenzhen Wang
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2025-06-242025-06-24182164173E-Learning Usage Behavior Among English Major Students in Sichuan, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/7995
<p class="a" style="margin-right: -1.5pt; line-height: normal; tab-stops: 486.45pt 496.15pt 503.25pt;"><strong><span style="font-size: 9.0pt; font-family: 'Times New Roman',serif;">Purpose: </span></strong><span style="font-size: 9.0pt; font-family: 'Times New Roman',serif;">The research aims to identify the factors impacting the English e-learning behavioral intention and use behavior of undergraduates in English majors in Sichuan, China. <strong>Research design, data, and methodology:</strong> A questionnaire-based quantitative approach was utilized to collect data from a sample of 472 individuals belonging to the target group. Following data collection, the item-objective congruence (IOC) index and Cronbach's Alpha were computed to ensure data reliability. Subsequently, Confirmatory Factor Analysis (CFA) was employed to examine the causal relationships between variables and assess the model's goodness of fit. Finally, the Structural Equation Model (SEM) was utilized once more to determine the impact strength of each variable in the model. <strong>Results:</strong> All factors demonstrate a noteworthy impact, particularly emphasizing the substantial influence of undergraduates' behavioral intention within English majors to embrace the usage of English E-learning tools. This intention significantly affects performance expectancy, self-efficacy, effort expectancy, and hedonic motivation, respectively, in terms of their effect strength. Additionally, there exists a notable impact on use behavior, attributed to both behavioral intention and facilitating conditions. <strong>Conclusions:</strong> 24-hour stand-by IT support and additional technique training are also available for English majors whenever they do English E-learning. In the future, linguistics and foreign language acquisition should be attached to the research. </span></p>Shuhui Wang
Copyright (c) 2025 Shuhui Wang
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2025-06-242025-06-24182174182Key Priority for Implementing Humble Leadership as the Desired Conditions for the Leaders and Followers: A Case Study of St. Joseph’s National Catholic Major Seminary, Yangon, Myanmar
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8077
<p><strong>Purpose:</strong> This research-based article employs situation analysis to explore humble leadership within the St. Joseph Catholic National Major Seminary in Yangon. The study aims to identify key priorities for implementing humble leadership among the seminary's members and to investigate their openness to potential implementations of such leadership. <strong>Research design, data and methodology: </strong>Data was collected from fifty-one respondents using a semi-structured questionnaire, which included both open-ended and fixed-choice items. Analytical methods included PNIModified, content analysis, and descriptive statistics. <strong>Result:</strong> The findings highlight that the foremost areas needing attention are: positive possibilities, an appreciative mindset, supportive interpersonal relationships, shared-humble leadership, shared leadership, and servant leadership. <strong>Conclusion:</strong> The study concludes that improvements in seminarians' formation programs should focus on fostering positive possibilities, an appreciative mindset, supportive interpersonal relationships, shared leadership, and servant leadership to enhance overall program effectiveness.</p>Khun WilliamSirichai Preudhikulpradab
Copyright (c) 2025 Khun William, Sirichai Preudhikulpradab
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2025-06-242025-06-24182183194Determinants of College Students' Satisfaction with Online Education of Professional Technical Courses
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8029
<p><strong>Purpose: </strong>This study comprehensively analyzes and evaluates the causal relationship among system quality, information quality, service quality, perceived usefulness, perceived ease of use, and students' satisfaction with online education of professional technical courses. <strong>Research design, data, and methodology:</strong> Item-objective congruence (IOC) analysis and a pilot test were used to guarantee its validity and reliability with this study's instrument. Questionnaires was sent to the target group. All data was analyzed using multiple linear regression to ascertain the degree of influence and logical connection between the variables. In addition, 30 of the 80 pre-test subjects were selected as the experimental group for strategic planning. After reading the strategic plan, a post-test team conducted a T-Test for a paired sample to contrast a data change for current and expected situations.<strong> Results: </strong>The significant positive effects of system quality, information quality, service quality, perceived usefulness, and perceived ease of use on satisfaction were determined. It was found that the acceptance degree of the post-test group to the research hypothesis and research framework was significantly higher than that of the pre-test group. <strong>Conclusions: </strong>Taking a public university in Chengdu as the research background, the determinants that affect college students 'satisfaction with online education of professional technical courses are determined.</p>Hou Yibo
Copyright (c) 2025 Hou Yibo
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2025-06-242025-06-24182195204Determinants of Satisfaction and Intention to Use Online Learning in Higher Education Among Undergraduate Students in Public Universities in Guangdong, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8017
<p class="a" style="line-height: 115%; tab-stops: 486.45pt 496.15pt 503.25pt; margin: 0in -6.0pt .0001pt -6.0pt;"><strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">Purpose: </span></strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">This study explores student satisfaction and willingness to participate in online higher education across three universities in Guangdong Province. The conceptual framework incorporates variables such as learning materials, infrastructure, academic staff, degree programs, perceived usefulness, student satisfaction, and intention to use. <strong>Research design, data, and methodology: </strong>Quantitative methods were employed, with 450 undergraduates from three universities in Guangdong Province participating in the survey. Non-probability sampling techniques were utilized, including judgment sampling for selecting undergraduates from the universities, quota sampling for defining the sample scope, and convenience sampling for collecting online distribution surveys. Structural equation modeling (SEM) and confirmatory factor analysis (CFA) were employed for data analysis, encompassing model fitting and assessing the reliability and validity of structures. <strong>Results:</strong> Learning material, academic staff, infrastructure facilities and perceived usefulness significantly impact student satisfaction. Perceived usefulness and student satisfaction have a significant impact on student intention to use. Nevertheless, degree program has no significant impact on student satisfaction. <strong>Conclusions: </strong> As a result, it is recommended that the universities in Guangdong focus on enhancing the professionalism of academic staff, learning materials, infrastructure, and perceived usefulness to enhance student satisfaction with online learning and their willingness to utilize it.</span></p>Chong Han
Copyright (c) 2025 Chong Han
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2025-06-242025-06-24182205214Key Factors Impacting Consumer Brand Loyalty in Virtual Brand Community in Chengdu, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8139
<p><strong>Purpose: </strong>This study aims to explore the key factors that significantly impact customers' brand loyalty in virtual brand communities in five districts of Chengdu. The conceptual framework proposes brand experience, brand love, brand satisfaction, brand trust, brand affect, brand image, and brand loyalty. <strong>Research design, data, and methodology:</strong> The researchers used a quantitative method (n=500) to distribute questionnaires to customers of Xiao Hongshu, a virtual brand community in Chengdu. The structure of non-probabilistic sampling includes judgment, quota, and convenience sampling, distributing online and offline surveys to customers in the main urban area of Chengdu. The item-objective congruence (IOC) and the pilot test with 30 respondents have been tested. Structural equation modeling (SEM) and confirmatory factor analysis (CFA) are used for data analysis, including model fitting, reliability, and validity. <strong>Results:</strong> The results show that brand love, brand satisfaction, brand trust, brand influence, and brand image have a significant impact on brand loyalty. Furthermore, brand experience has a significant impact on brand love. In addition, brand satisfaction has a significant impact on brand trust. Nevertheless, Brand experience has no significant impact on brand loyalty. <strong>Conclusions:</strong> Brand owners should pay attention to customer expectations, which leads to brand love and trust and is more likely to increase brand loyalty.</p>Wan Yu
Copyright (c) 2025 Wan Yu
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2025-06-242025-06-24182215224A Quantitative Analysis to Enhancing Business English Negotiation Writing Skills in Curriculum Cycle Model and Genre Approach
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8184
<p><strong>Purpose:</strong> Effective business negotiation writing is crucial for fostering successful international transactions. This study explores the efficacy of a curriculum cycle model and genre theory in improving Chinese university students' proficiency in business English negotiation writing. The research investigates the impact of the curriculum cycle model on students' writing abilities, perceptions, and preferences through a quantitative approach. <strong>Research Design, Data, and Methodology:</strong> Quantitative data analysis examines 108 sophomore students' pre-test and post-test writing performances. The population for this study is the undergraduate students majoring in English, Wuchang University of Technology, Wuhan, China. The research methodology involve regression, including coefficient, t-value, p-value, and confidence Interval (CI). <strong>Results:</strong> Quantitative analysis of pre-test and post-test scores for students reveals a statistically significant relationship between initial proficiency (measured by pre-test scores) and post-training performance, with each unit increase in pre-test score associated with a 0.612-unit increase in post-test score. Participation in the training program led to an average 0.198-unit higher post-test score, indicating its positive impact on skill development. <strong>Conclusions: </strong>Through collaboration and continuous improvement, educators can ensure that business communication courses remain relevant and impactful, equipping students with the skills and knowledge they need to thrive in the global marketplace.</p>Yihan Xi
Copyright (c) 2025 Yihan Xi
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2025-06-242025-06-24182225232Factors Impacting Student Satisfaction from Higher Vocational Education in Shanghai, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8253
<p><strong>Purpose: </strong>The study investigates the influence of five independent variables (Social et al. perceived service quality, Perception of University Sustainable Practices, Price Fairness, and Built Environment) on one dependent variable (Student Satisfaction). Additionally, it aims to identify significant differences between variables. <strong>Research design, data, and methodology: </strong>The research employed the Index of Item-Objective Congruence (IOC) for validity and a Cronbach's Alpha in a pilot test (n=15) for reliability. 80 valid responses from students at Shanghai Urban Construction Vocational College (SUCC) were analyzed by multiple linear regression to verify the significant relationship between variables. Following this, 30 students underwent a 12-week Strategic Plan (SP). Afterward, the quantitative results from the post-strategic Plan and pre-strategic Plan were analyzed in the paired-sample t-test for comparison. <strong>Results:</strong> In multiple linear regression, the study revealed that social identification, student-perceived service quality, perception of university sustainable practices, price fairness, and built environment impacted student satisfaction. Finally, the results from the paired-sample t-test for comparison demonstrated significant differences in student satisfaction between the post-strategic Plan and pre-strategic Plan stages. <strong>Conclusions: </strong>This research endeavors to foster student satisfaction by cultivating their social identification, student-perceived service quality, perception of university sustainable practices, perception of price fairness, built environment, and student satisfaction on higher vocational education in Shanghai, China.</p>Jingjing Cai
Copyright (c) 2025 Jingjing Cai
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2025-06-242025-06-24182233242Determinants of Behavioral Intention and Use Behavior of the Tencent Meeting Platform among Art Design and Animation College Students in Chengdu, China
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8104
<p><strong>Purpose: </strong>This paper investigated the factors influencing art design students’ behavioral intention and use behavior towards Tencent meeting online platforms at a private university in Chengdu, China. Employing a quantitative survey methodology, incorporating seven key variables: perceived ease of use, perceived usefulness, attitude toward use, social influence, trust, behavioral intention, and use behavior in order to determine how these determinants affected target art design and animation college students' behavioral intention and use behavior. <strong>Research Design, Data, and Research Methodology:</strong> A multistage sampling method was implemented to distribute questionnaires among 500 undergraduate students from the art design and animation college at the target university, and 458 valid data were assessed. Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were utilized to assess the causal relationships between the variables under study. <strong>Result: </strong>The statistical analysis showed that all of the hypotheses were valid, where behavioral intention significantly and directly affected use behavior.<strong> Conclusions: </strong>To fulfill the research objectives, each hypothesis underwent testing. It is advised that managers in the university education sector examine the present online learning platforms to enhance the learning behavioral intention and use behavior of art design students.</p>Xiang ShuqinKitti PhothikittiSoonthorn Pibulcharoensit
Copyright (c) 2025 Xiang Shuqin, Kitti Phothikitti, Soonthorn Pibulcharoensit
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2025-06-242025-06-24182243252An Empirical Study of ERP System Adoption Among Chinese Corporate Managers
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8105
<p class="a" style="line-height: 115%; tab-stops: 486.45pt 496.15pt 503.25pt; margin: 14.0pt -6.0pt .0001pt -6.0pt;"><strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">Purpose: </span></strong><span style="font-size: 9.0pt; line-height: 115%; font-family: 'Times New Roman',serif;">This study investigates the factors influencing the decision of corporate managers in China to adopt Enterprise Resource Planning (ERP) systems, with a focus on company size, market area, security, technology, and economic and technical rationales.<strong> Research Design, Data, and Methodology: </strong>Data from 550 key ERP managers across China was collected. A stratified random sampling method was utilized, segmenting the population based on industry type and enterprise size. The validation of the questionnaire's content was meticulously conducted using Item-Objective Congruence (IOC) and evaluated for internal consistency reliability via Cronbach's Alph of pilot test (n=50). The research integrates the methodology of Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) to analyze the data and test hypotheses.<strong> Results: </strong>The findings reveal that company size, market area, security, and technology significantly affect ERP adoption. Economic and technical rationales have a significant effect on decision to adopt ERP. Additionally, decision to adopt ERP has a significant effect on ERP adoption.<strong> Conclusions:</strong> The findings suggest a multifaceted decision-making process for ERP adoption in China, underscored by strategic planning, security assurance, and technological compatibility. The study highlights the need for tailored ERP solutions that address the specific requirements of Chinese enterprises.</span></p>Mingyuan Li
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2025-06-242025-06-24182253261Sustainability practices and enterprise value: evidence of Thai listed oil companies in the Stock Exchange of Thailand
https://assumptionjournal.au.edu/index.php/AU-GSB/article/view/8511
<p>This study aims to investigate how sustainability practices affect enterprise value of Thai listed oil firms during 2018 - 2023. With the use of data from 12 Thai listed oil companies. Panel-data regression analysis, an advanced quantitative research method, is adopted to test these relationships with the hypotheses suggesting positive impacts from ESG factors and a negative impact from the pandemic. Key findings are that Systematic SDG’s Actions have a significant positive effect on both P/BV ratio and Tobin’s Q at a 95% confident level (P-value = 0.039) and at a 99% confident level (P-value = 0.0001) respectively. The research model using Tobin’s Q as the dependent variable, however, better fits with empirical data in this study. Crucial recommendations are threefold. Firstly, regulators, oil companies, and investors need comprehensive materiality assessments and actively engage in sustainability activities, emphasizing substantive involvement over mere ESG recognition. Secondly, companies shall integrate UN SDGs into corporate strategies by setting decisive measurable goals, action plans, control processes and, in turn, regularly report performances to relevant stakeholders. Lastly, future empirical studies could examine the relationship between sustainability and enterprise value with different industries and different business environment settings to compare research results and address generalizations. </p>Phutthisith TungsirihirunkulWibunsak ChaisongkarmTeetima PiyasirisilpWisaroot Pariyaprasert
Copyright (c) 2025 Phutthisith Tungsirihirunkul, Wibunsak Chaisongkarm, Teetima Piyasirisilp, Wisaroot Pariyaprasert
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2025-06-242025-06-24182262272