Development of Accounting For The Herbal Processing Community Enterprises Group in Loei Province

Abstract

This research aimed to investigate the factors influencing accounting efficiency and to develop an accounting manual, as well as to evaluate the learning outcomes and satisfaction regarding the accounting practices among members of the herbal processing community enterprise group in Loei Province. This study employed a mixed-methods approach, incorporating both quantitative and quasi-experimental designs, with data collection conducted between November 2024 and December 2024. The sample comprised 140 members of these community enterprises, selected via stratified random sampling. Additionally, a targeted capacity-building program was conducted with 50 participants. Research instruments included a questionnaire, a prototype accounting manual, an academic achievement test, and a satisfaction assessment form. Data were analyzed utilizing descriptive statistics, including Mean and Standard Deviation, alongside inferential statistics, specifically Multiple Regression Analysis and t-tests. The empirical findings revealed that accounting literacy, perceived usefulness, and leadership support collectively explained 78.9% of the variance in accounting practice efficiency, at a statistical significance level of 0.05. Notably, accounting literacy exerted the most significant influence (beta=0.609), followed by leadership support, whereas attitude demonstrated the least impact. Regarding the implementation of the developed accounting manual, results indicated that members possessed significantly higher post-training knowledge and understanding compared to pre-training levels, at a statistical significance level of 0.01. Furthermore, participants expressed the highest level of satisfaction with the development process. These findings underscore that elevating accounting proficiency within community enterprises necessitates a strategic focus on human capital formation through active learning methodologies, concomitant with robust support mechanisms from organizational leadership.