Purposive sampling method was employed. The primary data of the ITBs were collected from
a sample of 70 SMEs managers or accountants who applied to ITB project under Kasetsart University
(KU), one of the co-organising public organisations providing consultant teams for advisory support.
Non-ITB data were collected from a sample of the 70 of Master of Business Administration
programme at Suphan Buri campus, Kasetsart University, who were SME managers or accountants
and had knowledge about management accounting.