The Study of Association Between General Information of Accountants and Cooperatives with Problems and Obstacles in Accounting of Agricultural Cooperatives in Songkhla Province
DOI:
https://doi.org/10.55164/ecbajournal.v18i2.283768Keywords:
Cooperative Accounting, Accounting Problems and Obstacles, Agricultural Cooperatives, Songkhla ProvinceAbstract
This study aimed to examine the problems and obstacles in accounting preparation and the association between general information of accountants and cooperatives with the level of accounting problems and obstacles in agricultural cooperatives in Songkhla Province. A census survey was conducted, collecting data from one accountant per cooperative across all 79 registered agricultural cooperatives, yielding 79 respondents at a 100% response rate. The study employed descriptive and inferential statistics, including frequency, percentage, mean, standard deviation, Fisher's Exact Test, and Freeman-Halton Extension. The study revealed that age, training experience, and educational level were statistically significantly associated with accounting problems and obstacles across multiple dimensions at the .05 significance level, particularly in personnel, documentation, and information technology. The number of cooperative members was significantly associated with several problem dimensions, most notably personnel, cooperation, and information technology. It is recommended that regulatory bodies such as the Cooperative Promotion Department implement targeted technology training programs and encourage long-established cooperatives to modernize operational procedures to reduce organizational inertia, improve efficiency, and strengthen the reliability of financial data.
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