Editorial

SSRU International Journal of Management Science (IJMS) Volume 12, Issue 1, January - July 2025 is a journal in Group 3 (Humanities and Social Sciences) accepting research articles, academic articles, and review articles to publish a large number of scholarly works, which is considered an area that creates value for society.

This operation aims to meet international academic media standards. To achieve this goal, it is necessary to improve the journal to establish standards, be efficient, and maximize academic productivity. The IJMS editorial team has opened for submissions in the 12th year and the following years with a new format, which is accepting articles in English through the THAIJO 2.0 system to meet the same standards as the Thai-Journal Citation Index: TCI, the Thai Journal Citation Index Center, which is recognized both nationally and internationally. It adheres to the original objective of disseminating knowledge in social sciences and humanities covering content on management, finance and banking, marketing, human resource management, international business, entrepreneurship, service business, business computers, accounting, economics, communication arts, and being a medium for exchanging knowledge, academic experiences, and research between researchers, scholars, students, and interested persons.

An interesting research article in this issue is, “COSO Internal Control Implementation and Its Influence on Financial Reporting Reliability: Evidence from Accounting Professionals in Bangkok, Thailand” by Khwanchat Wongjantip, which discovered new knowledge: This research contributes significant new knowledge to the literature by providing the differential impact of COSO components on the reliability of financial reporting in the Thai accounting system. Specifically, the finding that only the control environment and monitoring activities had statistically significant positive correlations with financial reporting reliability misrepresents the assumption that all five COSO components have an equal role in reporting quality. Such contextual variation suggests that cultural, organizational, and professional conditions in Thailand are likely to influence the operation of internal control mechanisms. The research provides empirical evidence that monitoring activities have the most substantial impact on the reliability of financial reporting among Thai accountants, with practical implications for organizations that intend to invest in internal controls.

The editorial board of SSRU International Journal of Management Science (IJMS) is ready to support academics, lecturers, and students who are interested in publishing research articles and academic articles to promote the value and develop the quality of scholarly work at the national and international levels and continue to create benefits for society as a whole.

Best Regards

Jeerabhan Chanwichian

Editor