Problems and Obstacles in Accounting Practices of Community Enterprises in Satun Province
Article Sidebar
Main Article Content
Abstract
This research aims to study the problems and obstacles in accounting for community enterprises in Satun Province and to compare them with general information about accountants. The sample group consisted of accountants from community enterprises registered with the Department of Agricultural Promotion, totaling 226 entities. Simple random sampling was employed, using statistical methods such as frequency, percentage, arithmetic mean, standard deviation, t-test, and F-test, with a statistical significance level of 0.05. The research findings revealed that 1. The issues and obstacles in accounting for community enterprises, which had a high average level, included in terms of information technology, the utilization of accounting data for operational benefits, and the tools used in operations. 2. Comparison of personal factors of different ages have different opinions on the issues and obstacles in accounting regarding cooperation and support, as well as the tools used in operations. As for personal factors with different educational qualifications, opinions on the overall and specific issues and obstacles in accounting, particularly in the areas of cooperation and support, and information technology, differ. 3. The comparison of personal factors such as gender, accounting branch, experience, and training shows no difference in opinions regarding the overall and specific issues and obstacles in accounting. Based on the study results, there should be the development of an Excel accounting template specifically designed for community enterprises, complete with automatic calculation formulas and a verification system to reduce work complexity and enhance accounting efficiency. Additionally, there should be the development of a ready-made accounting program suitable for community enterprises, focusing on user-friendliness and offline functionality. Furthermore, practical training courses on cash receipt and payment reporting should be organized to improve the accuracy and standardization of community enterprise accounting.
Article Details
References
Akkasriworn, W., & Pakanan, Y. (2019). The Development of Accounting Manual for Manufacturing Fishing Community Enterprise and Organic Farming on The Economic Development Foundations Case Study Chanthaburi and Trat Provinces. Udon Thani Rajabhat University Journal of Humanities and Social Science, 8(1), 55–66.
Chandra, Y., & Shang, L. (2021). Social Entrepreneurship Interventions in The Non-Profit Sector: A Critical Review of the Literature. Journal of Business Research, 124, 413-428.
Cooperative Auditing Department. (2023). Accounting Manual for Community Enterprises. Retrieved from Cooperative Auditing Department Website:
https://smartauditor.cad.go.th/km_library/detail_list/N3FSa1VjNENWSVhpa0l1dTJybzFadz09.
Department of Agricultural Extension. (2019). Manual for Community Enterprise Operations. Bangkok: Author.
Department of Community Enterprise Promotion. (2023).Summary report of potential
assessment classified by area. Retrieved from Website: https://smce.doae.go.th/ smce1/assess/assess_report_f.php?businessGroup=&businessType=&levelSearch=3®ion=province=93&hur=&typeDate=&month_start=07&month_end=07&year_start=2023&year_end=2023&type_smce=1&choice=all
Dinka, S. T. (2019). Challenges of Accounting Practices and Its Prospects: Evidence from Small
and Medium Enterprises of Selected Districts, South West Shoa Zone, Ethiopia. Research Journal of Finance and Accounting, 10(11), 59-67.
Junpitu, Y., Narin, C., Chinnawong, N., Meechai, R., Nonsiri S., Nonghanpitak, K., & Jantala, J.
(2024). A Study of Current Situations, Problems and Obstacles of Bookkeeping to Accounting System Development of Community Enterprise’s Weaving Group Ban Sam Thor, Saeng Sawang Subdistrict, Nong Saeng District, Udon Thani Province. Santapol College Academic Journal. 10(1), 1-11.
Khaokhajorn, W., & Kanchanamukda, W. (2024). The Problems and Obstacles in Accounting of
Community Enterprises. Economics and Business Administration Journal Thaksin University. 16(4), 1-22
Madurapperuma, M. W., Thilakerathne, P. M., & Manawadu, I. (2016). Accounting Record-
Keeping Practices in Small and Medium-Sized Enterprises (SMEs) in Sri Lanka. Journal of Functional Analysis, 4, 188.
Oynaka, N. N. (2019). The Accounting Practice of Small and Medium-Sized Enterprises and Its
Effect on Access to Finance: A Case Study of Arba Minch Town, Southern Region,
Ethiopia. European Journal of Business and Management, 11(28), 26-34.
Patkong, C., Dorraa, S., Arwae, A., Hemsahwat, B., Aryusuk, P., Disaro, W., Seng, X., Kanchanamukda, W., & Khaokhajorn, W. (2023). The Data Utilization Study of Accounting Information for Community Enterprise Management in Mueang District, Songkhla Province. Thaksin University Library, 12, 100-118.
Perez, J., Chan, Y., & Rosales, R. (2022). Accounting Practices and Organizational Performance of
Small Enterprises in Batangas City. International Journal of Science, Engineering and Management, 9(9), 62-71.
Phalaphon, K., Tiyawong, A., & Bunnak, C. (2021). The Study of Accounting Problems and
Their Relationships with Accounting Profiles in Community Enterprises in Sa Kaeo
Province. Journal of China-ASEAN Studies, 1(2), 11-19.
Silpcharoen, T. (2020). Research and Statistical Data Analysis with SPSS (18th ed.). Bangkok:
Samanabis Sines R&D.
Srinivasarao, Y., Babu, N. G., & Reddy, T. N. (2020). Accounting Practices of Small and Medium
Enterprises. Journal of Commerce and Management Thought, 11(4), 273-282.
Sudinpreeda, H. (2020). Problems and Obstacles of the Accountants of Community Enterprises
Located in Meang District, Narathiwat Province. The 11th Hatyai National and International Conference. (p. 1735-1745). Hat Yai University.
Suthanthavibun, T. (2020). Study Problems, Obstacles and development on Bookkeeping of
Community Enterprises in Mueang District Ratchaburi Province. Journal of BSRU-Research and Development Institute, 5(2).
Taber, K. S. (2018). The Use of Cronbach’s Alpha When Developing and Reporting Research
Instruments in Science Education. Research in Science Education, 48, 1273-1296.
Thanyaphaisan, S., & Thanyaphaisan, S. (2024). Development of Accounting System for
Participatory Community: A Case Study of Khao Kai Nui Community, Phang Nga
Province. Parichart Journal, 37(3), 636-653.
The Revenue Department. (2019). Tax Guide for Community Enterprises. Retrieved from
Website: https://www.rd.go.th/fileadmin/ user_upload/porkor/taxused/ community_240562.pdf
Thotham, A., Masaunjik, N., Yangkham, P., Kiangkhwa, T., & Wanichkittikul, K. (2023). Problems
and Obstacles on Bookkeeping of Local Identity Farmers in Maha Sarakham Province. Interdisciplinary Academic and Research Journal, 3(2), 709-722.
