DEVELOPING ACCOUNTING CAPABILITIES FOR COMMUNITY -BASED ENTREPRENEURS IN CHATTURAT DISTRICT, CHAIYAPHUM PROVINCE

Abstract

This research aims to 1) study the current status and the need for developing accounting capabilities of community-based entrepreneurs, 2) train and develop accounting skills for community-based entrepreneurs, and 3) examine the results of developing accounting capabilities of community-based entrepreneurs. This is an action research that collects data from community-based entrepreneurs who are members of organic agricultural product producer groups in the Khok Nong Na Model project area, Chatturat District, Chaiyaphum Province, with a total of 5 groups, comprising 22 people. The sample groups were selected purposively. The research tools used were an interview, tests, and a questionnaire. The quantitative data analysis used mean ( ), standard deviation (S.D.), and Paired-Samples T-test, while the qualitative data analysis was presented in a narrative form. The research results found that after developing accounting capabilities through the training process, community-based entrepreneurs gained significant knowledge in cost analysis, pricing, and profit analysis at a 0.01 statistical significance level. Moreover, after practical training, it was found that overall, community-based entrepreneurs had a high level of accounting capabilities, with the highest level of skills in performing tasks, followed by management and knowledge, both at a high level. As a result, community-based entrepreneurs were able to determine the actual production cost, set appropriate selling prices, generate expected profits from operations, and access crucial information for obtaining capital. This supports the idea that developing accounting capabilities could help improve the efficiency of business operations.