The Development of Financial Accounting System of the Baan Mankong Community Organization
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Abstract
This research article aims to (1) study the context of finance, accounting and bookkeeping of the Baan Mankong Community Organization (2) develop financial and accounting innovations in accordance with the needs of users of accounting information (3) create Knowledge for leaders and stakeholders with the Ban Mankong Community Organization in financial and accounting management by using a participatory action research approach. Organize a workshop group interview. The sample group used was the organization’s leader/representative of the community organization. By a specific method, 35 subjects were selected. Data were collected using a structured interview form, conduct a content analysis and use the questionnaire as a tool. The statistics used in the analysis were percentage, frequency, mean and standard deviation.
Findings are as follows: (1) The overall current financial, accounting and bookkeeping context was at a moderate level. It was found that the community organization had a high level of obstacles in accounting. Lack of knowledge and understanding of accounting does not yet follow an account category. Prepare financial reports for profit and loss statements only. Members will use the accounting information to recognize the dividends they have received. (2) Development of innovation in finance and accounting, the overall community organization accounting system development was at a high level, development of financial reporting and development of accounting form document is at a high level. (3) Knowledge creation for the sample group by a workshop on the topic of transferring innovations in finance and accounting of the Ban Mankong Community Organization for community organization leaders to gain knowledge understand data collection financial reporting More use of accounting forms documents.
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Academic articles, research articles, and book reviews in the Ph.D. in Social Sciences Journal are author’s opinions, and not the publisher’s, and is not the responsibility of the Ph.D. in Social Sciences Journal Philosophy Association, Ramkhamhaeng University. (In the case that research is done on human, the researcher has to be trained in Ethics for Doing Research on Human Training and has to produce the evidence of the training).
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