The Accounting Preparation of Community Enterprises in Phatthalung Province

Authors

  • Witaya Khaokhajorn Management for Development College, Thaksin University
  • Wasan Kanchanamukda Faculty of Economics and Business Administration, Thaksin University

DOI:

https://doi.org/10.55164/ecbajournal.v16i4.268609

Keywords:

Accounting Preparation, Community Enterprise, Phatthalung Province

Abstract

This research is a quantitative and qualitative research. The objectives are: 1) to study the accounting model used by community enterprises in Phatthalung Province, 2) to study the problems and obstacles in the accounting preparation faced by community enterprises in Phatthalung Province, 3) to study and compare the problems and obstacles in the accounting preparation of community enterprises in Phatthalung Province by the size of community enterprise members, registered capital, and potential assessment results, and 4) to study the relationship between problems and obstacles in the accounting preparation of community enterprises in Phatthalung Province and the size of community enterprise members, registered capital, and potential assessment results. Data were collected by using a questionnaire from 246 community enterprise accountants, along with interviews conducted with 18 executives and accountants of community enterprises in Phatthalung Province. The statistics used were percentage, arithmetic mean, standard deviation, t-test, F-test and correlation analysis.

          The results of the research were as follows. 1) Most community enterprises recorded receipts and payments manually in the cash receipt and payment books, using supporting documents for daily transaction recording. 2) The state of problems and obstacles in the accounting preparation of community enterprises in Phatthalung Province were found to be at the highest level, for particularly concerning operational tools, utilization of accounting information, internal control, and information technology. 3) The comparison of problems and obstacles in the preparation of community enterprise accounting by membership size, registered capital, and the level of potential assessment result showed some differences depending on membership size, registered capital, and the level of potential assessment result. Furthermore, there was a significant difference at 0.05 level between the problems and obstacles in enterprise accounting preparation and the knowledge and competency of the accountant, and documentation and accounting methods.  4) The relationship analysis of problems and obstacles in the preparation of community enterprise accounting revealed three main relationships. First, the knowledge and competency of the accountants was correlated with the community enterprise members. Second, the knowledge and competency of the accountant, and documentation and accounting methods was related to the registered capital. Third, the knowledge and competency of the accountant, documentation and accounting methods, cooperation and support, and information technology were correlated with the level of potential assessment results.

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Published

2024-10-30

How to Cite

Khaokhajorn, W., & Kanchanamukda, W. (2024). The Accounting Preparation of Community Enterprises in Phatthalung Province . Economics and Business Administration Journal Thaksin University, 16(4), 1–22. https://doi.org/10.55164/ecbajournal.v16i4.268609