Guidelines for the Development of Accounting Model to Increase Competitiveness for Ban Don Koi Indigo Dye Weaving Group, Sawang Sub-district, Phanna Nikhom District, Sakon Nakhon Province

Abstract

        This research aimed to 1) study the development guidelines for Accounting Model to Increase Competitiveness for Ban Don Koi Indigo Dye Weaving Group, Sawang Sub-district, Phanna Nikhom District, Sakon Nakhon Province, 2) study the Competitiveness for Ban Don Koi Indigo Dye Weaving Group, Sawang Sub-district, Phanna Nikhom District, Sakon Nakhon Province, 3) study the development guidelines for accounting forms that affect the increase in competitiveness of the Indigo Weaving Group, Ban Donkoi, Tambon Sawang, Amphoe Phanna Nikhom, Sakon Nakhon Province. The population used in the research consisted of 43 members of the Indigo Weaving Group. The research instrument was a questionnaire. The statistics used for data analysis were percentage, mean, and standard deviation, and multiple regression analysis. The research results found that:

1. The opinions on the development guidelines for accounting forms were generally at a low level. When considering each aspect in order from most to least, they were: knowledge creation, followed by readiness for change, appropriate accounting system, and accounting enhancement, respectively.
2. The overall competitiveness was at a high level when considering each aspect. The average values ​​from most to least are as follows: Able to create product standards, followed by Receiving support and access to sufficient funding sources, Able to promote marketing, and Able to manage production costs, respectively.
3. Guidelines for developing accounting models to increase competitiveness found that Knowledge Creation and Appropriate Accounting System Design had significant effects on increasing competitiveness of of the Indigo Weaving Group, Ban Donkoi, Tambon Sawang, Amphoe Phanna Nikhom, Sakon Nakhon Province, at a statistical level of .05 in both aspects.