https://so10.tci-thaijo.org/index.php/NIDABJ <p>The goal of the NIDA Business Journal (NBJ) is to provide a national forum for effective communication of innovative research findings that significantly contribute to furthering knowledge in business administration and related fields. The NIDA Business Journal welcomes both Thai and English articles. The journal may be reviewed by the editorial board and readers (at least 3 from both internal and external).</p> <p><strong>Publication Frequency</strong><br />Online publishing twice a year, first issue in during January-June and second issue in during July - December</p> <p><strong>ISSN 1905-6826 (Print)</strong><br /><strong>ISSN 2822-0595 (Online)</strong></p> NIDA Business School, National Institute of Development Administration (คณะบริหารธุรกิจ สถาบันบัณฑิตพัฒนบริหารศาสตร์) en-US NIDA Business Journal 1905-6826 https://so10.tci-thaijo.org/index.php/NIDABJ/article/view/2707 <p>Demographic transitions have heightened the importance of understanding savings adequacy among the elderly as a key component of policy design to address population aging. In Thailand, where the elderly population is expanding rapidly amid middle-income status and fiscal constraints, this study investigates the economic and social determinants of savings adequacy for older individuals. Specifically, the analysis tests the role of financial literacy and cognitive ability in influencing adequate savings, while also examining the demand for asset management assistance. Utilizing survey data from 1,010 individuals aged 55 to 75 across representative provinces, the findings indicate that occupation, income, and health status are significant predictors of savings adequacy. Contrary to theoretical expectations, neither financial literacy nor cognitive ability exhibits a statistically significant association with adequate savings. Furthermore, demand for asset management assistance is primarily observed among elderly individuals with outstanding debt, while low income and limited social capital are not significant drivers of such demand. These results underscore the multifaceted nature of savings behavior among the elderly, shaped by economic, social, and health factors. The findings suggest that policy interventions aimed at enhancing retirement preparedness should adopt an integrated approach, as financial education alone may be insufficient to improve savings outcomes.</p> Sunti Tirapat Copyright (c) 2025 NIDA Business School, National Institute of Development Administration https://creativecommons.org/licenses/by-nc-nd/4.0 2025-08-19 2025-08-19 37 1 17 https://so10.tci-thaijo.org/index.php/NIDABJ/article/view/2575 <p>This quantitative case-study research examines the factors that influenced customer acceptance of the e-Tax invoice by e-mail channel during Company XYZ’s 2022 implementation in Thailand. Data from 251 corporate clients in five Sales Areas (SA) were analyzed with multiple regression and one-way ANOVA. Perceived Usefulness (PU) (β = .19, p = .001), Perceived Ease of Use (PEOU) (β = .21, p = .001) and Attitude Toward Using (ATT) (β = .54, p &lt; .001) all showed significant positive effects on Behavioral Intention (BI) and together explained 49 percent of its variance. Tukey post-hoc tests revealed that clients in Bangkok and Vicinity, the Central region and the East scored higher on intention than those in the North and Northeast (p &lt; .001), underscoring a regional digital divide that complicated deployment. The results indicate that seamless system integration, low set-up effort and positive user attitudes were critical success factors, whereas weak infrastructure in the North and Northeast remained a major barrier. Recommendations include bundling digital-signature certificates with onboarding and partnering with regional internet service providers. The findings offer transferable lessons for other Thai SMEs planning similar e-Tax implementations.</p> Thiwawadee Sattham Martin Goerlich Copyright (c) 2025 NIDA Business School, National Institute of Development Administration https://creativecommons.org/licenses/by-nc-nd/4.0 2025-08-20 2025-08-20 37 18 44