Accounting Knowledge and Skill Development of Cooperative Employees in Chiangmai Province


  • Kirana Yeesoonsam Department of Finance and Accountancy, Faculty of Management Science, Chiang Mai Rajabhat University
  • Supareuk Tarapituxwong Department of Business Administration, Faculty of Management Science, Chiang Mai Rajabhat University
  • Kanta Tanniyom Department of Economics, Faculty of Management Science, Chiang Mai Rajabhat University
  • Palinda Ramingwong Department of Community Development, Faculty of Humanities and Social Sciences, Chiang Mai Rajabhat University



Cooperative account, Cooperative staff, Stakeholders, Transparency, Social inequality


This research was a qualitative research that used in-depth interviews and purposive sampling by convenience sampling, for categorizing problems, analyzing associations, an analysis of changes in accounting record accuracy and quantitative research; using a questionnaire to assess knowledge and understanding of the participants before and after the training, as well as a developmental assessment form to check the accuracy of accounting preparation of cooperative employees both before and after the workshop, research aimed at improving accounting knowledge for cooperative employees in Chiang Mai and cooperative stakeholders to create transparency and reduce social inequality. Therefore, the research team summarized the issues of the study, divided into 2 parts as follows: the results of the first part of the study show the results of the development of accounting skills and professional ethics of 800 cooperative employees in Chiang Mai, and it found that the participants' scores on knowledge and understanding of accounting after the training increased by 12.34. Moreover, From the workshops and practical trials, it was found that cooperative employees were able to record accounts and prepare financial statements correctly after additional training; from the accuracy score of 30 percent to 65 percent, which represents the ability to prepare accounts more accurately for 35 percent.   For the second part, the results of the training to develop knowledge and understanding about the cooperative system of 500 stakeholders showed that their knowledge and understanding increased by 15.60%. In addition, there was an economic valuation of the research project’s worthiness conducted for the future allowance valuation method, in which the result of the study found that the economic value for the accounting skill development was 1,659,660.50 baht.


Boonmeesuwan, C. (2004). Accounting system. Bangkok: Huachiew Chalermprakiet University. (In Thai)

Chiang Mai Provincial Cooperative Office. (2020). Information of cooperatives in Chiang Mai Province. Retrieved from (In Thai)

Cooperative Promotion Department. (2020a). Cooperative system. Retrieved from (In Thai)

Cooperative Promotion Department (2020b). Ideology, principles, and methods of cooperatives. Retrieved from file:///C:/Users/Kirana/Desktop/main_udomka_cpd.pdf (In Thai)

Hirunrasmee, T., Kiatkulwattana, P., Manowan , P., & Tummanon, W. (2016). Financial Accounting. Bangkok. (In Thai)

Kerdprakob, C. (2011). Problems of accounting cooperatives in Angthong province. (Independent research, Pathum Thani: Rajamangala University of Technology Thanyaburi). (In Thai)

Luethanom, W., Wittayaphum, K., & Prempanichnukul, W. (2014). The impact of accounting processes on cooperative financial reporting efficiency. Journal of Humanities and Social Sciences. Burapha University, 22(40), 253-270.'s_Characteristic_on_Financial_Reporting_Timeliness (In Thai)

Malai, T. (2015) A Study of Factors Affecting Member Participation in Business Operations of Prao Agricultural Cooperative Limited. Graduate Research Journal, 6(2), 110-122. (In Thai)

Phomwong, P. (2014). Socio-economic impacts of social network via mobile broadband (Independent research, Chiang Mai: Chiang Mai University). (In Thai)

Sachakorn, C. & Srijanphet, S. (2009). Basic Accounting. Bangkok: TPN Press. (In Thai)

Suwan-As, P. (2011). Development of knowledge in finance and accounting by applying the concept of sufficiency economy of Ban Ton Jok Women's Development Group (Kham Sao), San Kamphaeng Sub-district, San Kamphaeng District. Chiang Mai Province. Chiang Mai. Chiang Mai Rajabhat University. (In Thai)

Thaicharoen, A. (2010). Economic Valuation of the Music Hall, College of Music, Mahidol University (Subject). Bangkok: Srinakharinwirot University. (In Thai)

Thamphithak, K., & Unthong, A. (2011). The valuation of recreational use of Nong Leng Sai wetlands aimed to assess the recreational use value. Journal of Economics. Chiang Mai University, 15(2), 1-19. (In Thai)

Wichaidit, P., & Kositkanin, C. (2021). Guidelines for the Development of Accounting Potential Affecting the Success of Cooperative Accountants in Thailand. Journal of Management Arts, 5(20), 149-164. (In Thai)




How to Cite

Yeesoonsam, K., Tarapituxwong , S., Tanniyom, K., & Ramingwong, P. (2022). Accounting Knowledge and Skill Development of Cooperative Employees in Chiangmai Province. Community and Social Development Journal, 23(3), 126–142.



บทความวิจัย (RESEARCH ARTICLE)