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<xml><bibliography><APA>Maneerat Khueanmanee และผู้แต่งคนอื่นๆ. (2026) The Development of Knowledge and Digital Skills of Accountants in the 5.0 Era Affecting the Operational Efficiency of Accounting Firms in Upper Northern Thailand. &lt;i&gt;Journal of Management Science Nakhon Pathom Rajabhat University&lt;/i&gt;, &lt;i&gt;13&lt;/i&gt;(1), 160-174.</APA><Chicago>Maneerat Khueanmanee และผู้แต่งคนอื่นๆ. "The Development of Knowledge and Digital Skills of Accountants in the 5.0 Era Affecting the Operational Efficiency of Accounting Firms in Upper Northern Thailand". Journal of Management Science Nakhon Pathom Rajabhat University  13 (2026):160-174.</Chicago><MLA>Maneerat Khueanmanee และผู้แต่งคนอื่นๆ. The Development of Knowledge and Digital Skills of Accountants in the 5.0 Era Affecting the Operational Efficiency of Accounting Firms in Upper Northern Thailand. Faculty of Management Science Nakhon Pathom Rajabhat University.:ม.ป.ท. 2026.</MLA></bibliography></xml>
