Assistant Professor Trairong Swatdikun is a lecturer at the School of Accountancy and Finance, Walailak University, Thailand. He completed his PhD studies in accounting and finance at the University of Southampton, UK. He has published 74 papers in various domestic and international journals. His teaching disciplines include cost accounting, management accounting, strategic management accounting, business finance, and business research methods, and his interests include management accounting, management control systems, corporate governance, risk management, and ESG reporting.