Knowledge Management in Accounting to Develop Community Enterprise Sustainably in Nakhon Si Thammarat

Abstract

Background and Objectives: Community enterprises play a crucial role in generating income and driving grassroots economic development in Nakhon Si Thammarat Province. However, issues regarding un-systematic bookkeeping and financial data storage persist, thereby affecting the utilization of information for group management. Consequently, exploring accounting preparation and practices is essential for enhancing the accounting knowledge and skills of community enterprise members and enabling them to apply such knowledge in actual operations. This research aimed to: 1) examine accounting preparation among community enterprise entrepreneurs in Nakhon Si Thammarat Province, and          2) investigate the relationship between accounting practices and the application of accounting knowledge management among these members.
Methods: This study employed a quantitative research methodology. The sample consisted of 324 community enterprise entrepreneurs in Nakhon Si Thammarat Province. The sample size was determined using Taro Yamane’s formula, and quota sampling was applied across districts. The research instrument was a 5-point Likert scale questionnaire covering accounting practices and accounting knowledge management. Content validity was verified by experts, yielding an Item-Objective Congruence (IOC) index between 0.67 and 1.00. Reliability was confirmed with Cronbach’s alpha coefficients ranging from 0.725 to 0.880, indicating high internal consistency. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation. Multiple correlation analysis was conducted to examine the relationship between accounting practices and the application of accounting knowledge management.
Results: The findings revealed that community enterprise entrepreneurs in Nakhon Si Thammarat Province had a high overall level of opinion toward accounting performance criteria and accounting knowledge management. Specifically, the accounting performance criteria had a mean score of 3.61, while accounting knowledge management had a mean score of 3.91. Correlation analysis indicated that accounting practices were statistically related to the accounting knowledge management of community enterprises at the 0.01 significance level across five dimensions: Financial Statement Preparation, General Provisions, Person with the Duty to Keep Accounts, Accountant, and Penalties. These results reflect that accounting knowledge development should be pursued alongside encouraging members to practically apply knowledge in actual bookkeeping. This ensures that accounting data is accurate, systematic, and effectively supports community enterprise management and decision-making.
Application of this study: Entrepreneurs can apply these findings to improve accounting systems and accounting knowledge management within community enterprises. This can be achieved by developing manuals, forms, and bookkeeping processes tailored to the group's context, coupled with practical workshops and knowledge sharing within the group. Consequently, members will be able to accurately, systematically, and continuously implement financial statement preparation and accounting criteria. This will enable community enterprises to possess reliable accounting data for effective and sustainable planning, decision-making, and operational development.
Conclusion: Accounting practices are associated with accounting knowledge management among community enterprises in Nakhon Si Thammarat Province in the following areas: financial statement preparation, general provisions, persons responsible for accounting, accountants, and penalties.