The development of community accounting knowledge for Ban Bangtao Community based Tourism, Phuket

Abstract

This Article aimed to study 1) the conditions and needs for developing community accounting knowledge for tourism by the Ban Bang Tao community and 2) to organize training activities and suggest guidelines for developing community accounting knowledge for tourism by the Ban Bang Tao community. The research format is a mixed research method. Using research concepts to needs assessment research as the framework, the research area is Ban Bang Tao Community, Cherng Talay Subdistrict, Thalang District, Phuket Province.  The quantitative sample was 396 people using the stratified selection method. The informants interviewed 66 people and had 2 focus groups. The research used  3 instruments: 1) a questionnaire, 2) an in-depth interview form, and 3) a focus group form. Data were analyzed using frequency, percentage, mean, standard deviation, and the Modified Priority Need Index (PNI modified) in the case of quantitative research. Qualitative research uses it to analyze the content analysis by writing a descriptive narrative and data triangulation. The research results found that 1) the majority of the sample were female with secondary education/less than, working as a private business. There were no household accounting, with PNI modified values ≥ 0.30 for 2 items in the skills area, namely an accountant can provide information about income and expenses that occur continuously and regularly, and create a household accounting form used to record daily household accounts easily and conveniently. 2) Training activity for 30 people to learn about developing community accounting knowledge. The post-study test had an average of 6.67 points, higher than the pre-study average of 5.73 points, with an average increase of 0.94 points. This research will be useful in giving knowledge and practice in accounting, attitude change, consultation and advice, monitoring and evaluating the accounting results, and learning from the accounting model correctly and continuously resulting in continuous and sustainable community accounting for community tourism.