FINANCIAL MANAGEMENT AND ACCOUNTING PRACTICES FOR TOURISM GROUP COMMUNITY ENTERPRISE AT BAN BANG NANG LUWA, YALA, THAILAND

Abstract

The Tourism Group Community Enterprise at Ban Bannang Luwa Community was established to encourage the community to earn income from tourism. The objectives of this research were: 1) to study the context and potential of financial and accounting management of tourism group community enterprises at Ban Bannang Luwa community, and 2) to determine the appropriate financial management and accounting practices for these enterprises. This is qualitative research. The sample group consisted of seven members of the enterprise group selected using a purposive sampling method. The research tools included semi-structured interviews, observation, and group discussion. The results showed that: 1) The context of financial management and accounting practices for the tourism group community enterprises at Ban Bannang Luwa revealed that the administrative structure did not clearly define the roles and responsibilities. The group chairman managed multiple tasks, leading to inefficiencies in operations. 2) Determine the appropriate financial and accounting management practices for the tourism group community enterprises at Ban Bannang Luwa, after restructuring, the division of duties for recording financial documents and accounting improved the clarity and efficiency of the group's numerical information and financial statements.