The Learning Process of Making Curriculum of Accounting Standard for Community in Don Muang District of Bangkok

Abstract

               This study aims to investigate the learning process of making curriculum of accounting standard for community in Don Muang District, Bangkok. Community-Based Research (CBR) was the research methodology employed. The main focus was on the participatory actions by the community residents, academic researchers from educational institution and the technical officer from Department of Business Development. 15 people from 9 communities who were the primary target population comprised of the community researchers, members of the community, its leaders, and its committees.

                According to the findings, the learning process of making curriculum of accounting standard for community in Don Muang District, Bangkok, should emphasize the process of sharing ideas, analyzing, learning, and understanding, as well as creating learning assessments and evaluations that take into account community recognition. However, the learning process should emphasize the value of using language that members of the community can understand, giving them the chance to review the lessons and gain practical experience with case-based learning, structuring the testing process with members of other communities to practice applying knowledge, setting up a summary meeting, and revising, adjusting, and correcting the body of knowledge and content. The end product was a community accounting program that was relevant and compliant with accounting standards.