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(ตัวอยางโครงสรางประกาศคุณูปการของวิทยานิพนธ)

ACKNOWLEDGEMENTS

The dissertation would not have been accomplished if without the help from

several people. First of all, I would like to thank Associate Professor Dr.Phapruke
Ussahawanitchakit for his wealth of ideas and guidance stimulating me to gain an

insightful idea to develop the dissertation. He is my idol who always inspires me to
create my academic research development and a guideline for career. I deeply

appreciate his help to encourage me through the entire the doctoral program at

Mahasarakham University.
I was very fortunate to have many friends both within and outside the Faculty

of Accountancy and Management during my doctoral life. I thank them all for their
being very supportive.

I would also like to thank the Office of the Higher Education Commission for
funding my doctoral studies and the Faculty of Accountancy and Management,

Mahasarakham University, for financial support. I have very much appreciated their

help with my dissertation.
I am deeply indebted to my family, specifically, the cheerfulness and love of

my mother and father which is a valuable thing for my mental feeling to pursue my
indefpatigable endeavor.

Kulwadee Lim-u-sanno

คูมือการเขียนบทนิพนธ