The development of household accounting for sufficient community based tourism: A case study of Mai Khao community, Phuket

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Kamonwan Kittiudomrat


This research article aimed to study problems and needs in household accounting preparation and provides the guidelines of accounting knowledge development for Ban Mai Khao community, Phuket. The mixed - method is used in the research to gather the quantitative data by using 241 questionnaires, and the qualitative data is collected through 22 in-depth interviews and group communication. The quantitative data is analyzed through statistics including percentage, mu (µ), population standard deviation and the Modified Priority Needs Index (PNIModified), whereas the qualitative data is inspected with the content analysis. The findings show that people lack  understanding of household accounting and this resulted in their incapability to do it. In addition, they lacked continuity in conducting household accounting, and have negative attitudes towards conducting household accounting because of the imbalance of their expenses and income. Statistically, the PNIModified value of personal skills and characteristics is 0.28, followed by knowledge which is 0.22.  PNIModified values ​​≥ 0.30 consisting of the following five valuables: 1. reliability in accountancy, 2. accounting skills according to the philosophy of sufficiency economy, 3. easy and quick accounting skills, 4. precisely accounting, 5. concluding expenses skills in household accounting. The findings PNIModified 0.31 can be generated as guidelines to develop knowledge at the household level by providing knowledge of household accounting, motivating people to do the accountancy and changing personal attitude towards bookkeeping. The guidelines for the local tourism are establishing a mentoring system to help and support the beginners, following up and reviewing accounting plans, and providing opportunities to learn from other groups’ best practices. All of these are to stimulate the community to continually and sustainably prepare household accounts for tourism.


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บทความวิจัย (Research Articles)


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