Development of Agricultural Volunteers on Accounting to Develop Knowledge Transfer Skills

Abstract

The objectives of this study are to: 1) evaluate the efficiency of the curriculum to develop agricultural volunteers on accounting for knowledge transfer development and 2) conduct the follow up study on the development of agricultural volunteers on accounting to develop knowledge transfer. The sample group of this study consists of 31 agricultural volunteers on accounting at Angthong Cooperative Auditing Office, Angthong province. The research instrument included exercises, test, and training evaluation form to collect data to find efficiency of Process, E₁ and the Efficiency of Product, E₂. The results revealed that the score of the Efficiency of Process, E₁ and the score of the Efficiency of Product, E₂ were at 81.49/82.47 higher than the set criteria at 80/80. The score of the agricultural volunteers on accounting after the training increased at 11.81 with significantly statistical value at 0.05. The evaluation of the appropriateness was at very high level. The follow up study with the agricultural volunteers on accounting after 1 month and 3 month interval showed no statistically significant value at 0.05 when working as the trainers to transfer the knowledge. They are able to be effective trainers on training household accounting to both groups of farmers and 25 volunteers or 80.65% of the total 31 participants can pass the test to be the trainers to transfer the knowledge on household accounting. It can be concluded that the curriculum for development of agricultural volunteers on accounting to develop knowledge transfer can be implemented in the real situation to develop agricultural volunteers on accounting for knowledge transfer to the farmers for household accounting arrangement.