A Study of Problems, Obstacles, and Guidelines for Development of Accounting Community Enterprise in Mueang Chanthaburi District, Chanthaburi Province

Abstract

The purpose of this research was to study of problems, obstacles, and guidelines for development of accounting community enterprises in Mueang Chanthaburi district, Chanthaburi province. Data were collected by questionnaires from 66 participants in charge of accounting for community enterprises, 1 agent per community enterprise, with a convenience sampling. Statistics for data analysis included percentage, mean and Standard Deviation (S.D.), T-test, F-test (One Way ANOVA) with statistical significance at level 0.05, and test of pairwise differences using LSD (Least Significant Difference).
The results of the research found that problems and obstacles in accounting of community enterprises in Mueang Chanthaburi district were in 4 areas including knowledge, abilities, and skills in accounting operations, documents, and accounting document management methods. Tools and information used in accounting operations, cooperation, and coordination from outside agencies The overall aspect was at a high level. There were problems and obstacles regarding documents. The most problem was methods for managing accounting documents. Additionally, comparing opinions on problems and obstacles were classified by gender, age, and educational level. The overall accounting experience was not significantly different at the level 0.05. Considering each aspect, it found that different genders affected problems and obstacles in documentation. Methods for managing accounting documents were different. Meanwhile, the different accounting experience affected problems and obstacles in coordination and cooperation from different agencies. Therefore, the researcher summarized the guidelines for developing accounting as follows: 1) The training should be provided by knowledge in accounting documents, accounting preparation of financial reports from government agencies. The usage of information tools could help the accounting like accounting packages; 2) A cooperation network should be created among community enterprises and other community enterprises, and government agencies. It included the private sector in order to coordinate each other; and 3) An inspection should be continuously evaluated by the accounting processes of community enterprises.