Volume 3 Number 2, July – December 2016 Stamford International University Research and Development Center 16 Motorway Road, Prawet, Bangkok 10250, Thailand Telephone +66 02 769 4000 © Stamford International University 2015 ASEAN Journal of Management & Innovation Volume 3 Number 2 July - December 2016 PERIODICITY Twice Yearly First Issue: January – June Second Issue: July – December Website: ajmi.stamford.edu All Correspondence should be addressed to: [email protected] ISSN 2351-0307 AJMI Statement of Editorial Policy The goal of the ASEAN Journal of Management & Innovation (AJMI) is to publish insightful, original and timely research that describes or potentially impacts management and/or innovation that has the potential to be applied in the ASEAN context. Topics that are either distinctly ASEAN-related, or are regional or international in scope are encouraged. AJMI is multidisciplinary in scope and interdisciplinary in research methodology and content. AJMI accepts papers that initiate or redirect a line of inquiry as well as papers that provide new insights into previous work. Volume 3 Number 2, July – December 2016 Editor in Chief Dr. Apitep Saekow Stamford International University, Thailand Senior Consulting Editors Dr. Andrew David Leslie Scown Stamford International University, Thailand Editorial Advisory Board Prof. Dr. Rahmah Rahmah binti Mohamed INTI International University Prof. Josu Takala University of Vaasa, Finland Assoc. Prof. Dr. Kosoom Saichai Rajapruk University, Thailand Assoc. Prof. Dr. Pongjan Yoopat Rangsit University, Thailand Assoc. Prof. Dr. Tippaporn Mahasinpaisan Panyapiwat Institute of Management Assoc. Prof. Napat Watjanatepin Rajamangala University of Technology Suvarnabhumi, Thailand Dr. Lavanchawee Sujarittanonta Shinawatra University, Thailand Asst. Prof. Dr. Sa-ard Banchirdrit Stamford International University, Thailand Asst. Prof. Dr. William Philip Wall Stamford International University, Thailand Dr. Alexander Franco Stamford International University, Thailand Dr. Ake Choonhachatrachai Stamford International University, Thailand Dr. Bampen Maitreesophon Stamford International University, Thailand Dr. Rachaya Pakdeejit Stamford International University, Thailand Managing Editor Thanyaphat Pathomwattananurak Stamford International University, Thailand Reviewers Prof. Josu Takala University of Vaasa, Finland Assoc. Prof. Dr. Panarat Panmamee Rajamangala University of Technology Thanyaburi, Thailand Assoc. Prof. Dr. Kosoom Saichai Rajapruk University, Thailand Assoc. Prof. Dr. Kanyamon Inwang Western University, Thailand Assoc. Prof. Dr. Pongjan Yoopat Rangsit University, Thailand Assoc. Prof. Dr. Tippaporn Mahasinpaisan Panyapiwat Institute of Management, Thailand Assoc. Prof. Napat Watjanatepin Rajamangala University of Technology Suvarnabhumi, Thailand Dr. Lavanchawee Sujarittanonta Shinawatra University, Thailand Dr. Sid Suntrayuth National Institute of Development Administration, Thailand Asst. Prof. Dr. Sa-ard Banchirdrit Stamford International University, Thailand Asst. Prof. Dr. William Philip Wall Stamford International University, Thailand Dr. Apitep Saekow Stamford International University, Thailand Dr. Ake Choonhachatrachai Stamford International University, Thailand Dr. Boonyarat Samphanwattanachai Stamford International University, Thailand Volume 3 Number 2, July – December 2016 Dr. Alexander Franco Stamford International University, Thailand Dr. Scott Shaw Roach Stamford International University, Thailand Dr. Sumeth Tuvadaratragool Stamford International University, Thailand Dr. Parinya Bunjongmanee Stamford International University, Thailand Dr. Rachaya Pakdeejit Stamford International University, Thailand Dr. Jamess Lancaster Stamford International University, Thailand Dr. Diana Martinez Herrero Stamford International University, Thailand Mr. Jordan Alexander French Stamford International University, Thailand Volume 3 Number 2, July – December 2016 Editorial Dear Reader, Welcome to this edition of the ASEAN Journal of Management & Innovation (AJMI). As the AJMI enters its third year of publication and has been placed in the ASEAN Citation Index (ACI), there is a lot to look forward to and for which to give thanks. I particularly note the consistently high quality contributions from our authors and I would like to offer a word of thanks to all our authors, readers, peer reviewers, and our editorial board for your support of the journal. In this issue (V3N2), we are pleased to publish twelve selected papers focusing on a diversity of themes - business and public management, banking and finance, accounting and education. These papers explore issues such as the process flow of after sales service in a telecommunication business in Thailand, strategic audit expertise orientation and audit success, the financial performance of Thailand’s banking sectors. and modern cost management innovation and firm performance. Other interesting papers explore the understanding of Thai culture and the related impact and effect of academic stress on students’ learning orientation, the influence of gender on effective leadership, personnel practices of flight crew officers and their effective performance, public management working based on a qualitative assessment study, and a casual factor study influenced to organizational commitment of generation Y working in the energy business and public utility in Thailand. One article explores the question: “Do factors of age and gender affect accounting anxiety?” and examines this issue by focusing on ESL students studying at an International University. As always, the success of this journal is built on the efforts of all the authors, reviewers, editors and the AJMI staff. Special thanks to Dr. Alexander Franco for his contribution of book reviews and once again my great thanks to all for your various contributions to this edition of our journal. I look forward to our continuing relationship and to receiving your future contributions to our AJMI which makes a valuable scholarly contribution to our academic and research community. If you have any comments, please do not hesitate to send an email to: [email protected] and/or visit the website: http://ajmi.stamford.edu. Thank you for your continued support of the AJMI. Sincerely yours, Apitep Saekow, Ph.D. Editor in Chief ASEAN Journal of Management & Innovation Volume 3 Number 2, July – December 2016 Contents 1 Process Flow of After Sale Service in Telecommunication Business in Thailand Budsabong Siripong 10 Strategic Audit Expertise Orientation and Audit Success: Evidence from Cooperative Auditor in Thailand Jiradtikhan Wutiphan, Phaprukbaramee Ussahawanitchakit Suparak Janjarasjit 24 The Financial Performance of Thailand Banking Sector Sasipa Pojanavatee 32 Modern Cost Management Innovation and Firm Performance: An Empirical Investigation of Electronics and Electrical Manufacturing Businesses in Thailand Kriengkrai Namnai, Phaprukbaramee Ussahawanitchakit, Suparak Janjarasjit 44 Understanding Thai Culture: Exploring the Effect of Academic Stress in Students’ Learning Orientation Stella Root 59 The Influence of Genders on Effective Leadership: A Case Study of Banking Industry in Bangkok Somayeh Jafarkhanloo Rezaee 73 Personnel Practices of Flight Crew Officers and their Effective Performance of Thai National Airlines Chusak Rangsit 85 Determinants of Embassies Innovative Capability: An Application of Factor Analysis Napaporn Tuksinnimit, Supol Durongwatana, Pakpachong Vadhanasindhu 101 Does Public Expenditure Management Work? A Qualitative Assessment Study on Tambon Administrative Organizations in Thailand Pichetwut Nillaor, Samihah Khalil 116 Casual Factor Study Influenced to Organizational Commitment of Generation of Y Personnel Working in Energy Business and Public Utility in Thailand Kanyarat Thiratanachaiyakul Volume 3 Number 2, July – December 2016 133 Do the Factors of Age and Gender Affect Accounting Anxiety? An Examination of ESL Students at an International University Alexander Franco, Scott S. Roach Book Review 142 Corporate Responsibility: Social Action, Institutions and Governance. Alexander Franco 144 Asian Megatrends Alexander Franco 146 Services Marketing Cases in Emerging Markets: An Asian Perspective Alexander Franco July – December ASEAN Journal of Management & Innovation ASEAN JOURNAL OF MANAGEMENT & INNOVATION Vol. 3 No. 2, 1 – 9 2016 ©2015 by Stamford International University DOI: 10.14456/ajmi.2016.12 ajmi.stamford.edu Process Flow of After Sale Service in Telecommunication Business in Thailand Budsabong Siripong Graduate School, International Business Management Stamford International University [email protected] Abstract Telecommunication service provider support systems hold the key to a provider’s ability to deliver differentiated service. Today, these support system do not meet the requirements of service providers. Lack of process management facilities results in inefficient and inflexible processes. Further, there are inherent limitations to integrating customer requirements into provider support systems. This research discusses the operational challenges that service providers face in eliciting requirements from customers and collecting that information in an organized manner. This paper use qualitative research as the basis for building a template form called “Service Standard Requirements” which can be used to structure the customer requirements process. In addition, service providers are trying to differentiate themselves by rolling out new services such as