population was all Thai accounting students who are studying in bachelor’s degree of the department
of accountancy from all universities located in the South of Thailand consisting of Prince of Songkla
University (Hatyai campus), Prince of Songkla University (Trang campus), Taksin University,
Warailuk University, Hatyai University, Songkhla Rajabhat University, and Rajamangala University
of Technology. By simple random sampling, 480 accounting students in the southern area are selected
to used in this study.