Somnuk AUJIRAPONGPAN, Ph.D., is an associate professor in accounting and Former Director of Graduate Study in Innovation Management and Business Development, School of Management, Walailak University, Thailand. Present, He is a lecturer at Faculty of Management Science, Silpakorn University, Thailand. He received his Ph.D. in technopreneurship and innovation management from Chulalongkorn University. His professional expertises are managerial accounting, cost accounting, knowledge management, innovation management, and entrepreneurship development. His publications have appeared in various national and international academic journals about managerial accounting, entrepreneurship, and business management. He is also a corresponding author of this article, who provides the intellectual input, and designs and approves the protocols to be followed in the study. ORCID ID: orcid.org/0000-0001-6275-9053