Disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand
รูปแบบการเปิดเผยข้อมูลทางการบัญชีทรัพยากรมนุษย์ เพื่อความได้เปรียบทางการแข่งขันของธุรกิจสโมสรฟุตบอลอาชีพในประเทศไทย
dc.contributor.author | Naktad, Wanwimon | en_US |
dc.contributor.author | วรรณวิมล นาคทัด | en_US |
dc.date.accessioned | 2021-10-02T05:59:57Z | |
dc.date.available | 2021-10-02T05:59:57Z | |
dc.date.issued | 2021-10-02 | |
dc.identifier.uri | http://repository.rmutp.ac.th/handle/123456789/3709 | |
dc.description | ดุษฎีนิพนธ์ (บธ.ด.) -- มหาวิทยาลัยเทคโนโลยีราชมงคลพระนคร, 2563 | en_US |
dc.description.abstract | The research objectives were to: 1) study the model and level of disclosing the human resource accounting of professional football clubs in Thailand; 2) study the operating performance of professional football clubs in Thailand; and 3) present the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand. This study was the qualitative research comprising 5 stages: Stage 1 – Review of theories, documents, and research studies relating to the disclosure of human resource accounting and the competitive advantage of professional football clubs in Thailand and other countries; Stage 2 – Study on accounting practice and disclosure of Thai Premier League professional football clubs; Stage 3 – Semi-structured in-depth interview of football club executives, accounting specialists, investors, and fan clubs; Stage 4 – Study on the level of disclosing the human resource accounting of football players in Thai Premier League professional football clubs via financial statements, website, and Facebook; and Stage 5 – Examination of operational feasibility for the disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand with a structured interview. The results showed as follows: 1. At present, Thai Premier League professional football clubs have complied with the financial reporting standards for non-publicly accountable entities (NPAE), but each club disclosed the information about its football players differently because the specific accounting practice for football players has not yet been established. There were 3 accounting practice models relating to football players which were consistent with the generally accepted accounting principles; namely, Model 1 – Intangible assets; Model 2 – Receivables; and Model 3 – Expenses. The model applied by each club would depend on the characteristics of transactions incurred with the football players in that club. 2. The result of comparing the relationship between a group of football clubs with disclosure of human resource accounting above average and a group of football clubs with disclosure of human resource accounting below average indicated that the group of football clubs with disclosure of human resource accounting above average had tendency and direction relating to the operating performance reflecting better form of financial ratio than the group of football clubs with disclosure of human resource accounting below average. 3. The disclosure of human resource accounting relating to football players enabled the stakeholders to have information to be utilized in 3 facets; namely, human resource management, decision-making, and evaluation. The disclosure of human resource accounting relating to football players affected the operating performance of football clubs, and led to the competitive advantage. 4. The disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand, which should be disclosed, totaled 40 items, comprising 7 aspects; namely, 1) human resource policy (football players); 2) basic information about human resources; 3) financial information; 4) priority to human resources in the organization; 5) health and occupational safety; 6) human resource development; and 7) relationship between human resources and culture should be disclosed via financial statements, websites, and Facebook, either financial or non-financial information relating to the decision-making of the stakeholders. | en_US |
dc.description.sponsorship | Rajamangala University of Technology Phra Nakhon | en_US |
dc.language.iso | th | en_US |
dc.subject | Accounting | en_US |
dc.subject | การบัญชี | en_US |
dc.subject | Business administration | en_US |
dc.subject | การบริหารธุรกิจ | en_US |
dc.subject | Personnel management | en_US |
dc.subject | การบริหารงานบุคคล | en_US |
dc.subject | Investments | en_US |
dc.subject | การลงทุน | en_US |
dc.subject | Consumer behavior | en_US |
dc.subject | พฤติกรรมผู้บริโภค | en_US |
dc.title | Disclosure model of human resource accounting for the competitive advantage of professional football clubs in Thailand | en_US |
dc.type | Thesis | en_US |
dcterms.title | รูปแบบการเปิดเผยข้อมูลทางการบัญชีทรัพยากรมนุษย์ เพื่อความได้เปรียบทางการแข่งขันของธุรกิจสโมสรฟุตบอลอาชีพในประเทศไทย | en_Us |
dc.contributor.emailauthor | arit@rumtp.ac.th | en_Us |
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