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The purpose of this research were (1) to study the current accounting practice of agricultural cooperatives in Uttaradit Province (2) to study the problems and obstacles in current accounting practice of agricultural cooperatives in Uttaradit Province (3) to analyze the application good governance principles in accounting practice of agricultural cooperatives in Uttaradit Province and (4) to study guidelines for accounting practice with regard to good governance principles of agricultural cooperatives in Uttaradit Province. The population of this study was agricultural cooperative administrators and accountants of 74 agricultural cooperatives offices in Uttaradit Province.It has a total population of 109 people, divided into 35 agricultural cooperative administrators, 74 of which were responsible for bookkeeping. The Samples were 12 participants. The data collecting by comprising in-depth interview and focus group techniques. The results of the research revealed that 1) the condition of bookkeeping in the past was complicated and easy to be errors. At the present most cooperatives apply software to record accounts transactions. As a result, the computer system facilitates accounting, therefore, convenience for users. 2) There were two issues regarding accounting which were personnel issues and internal control of cooperatives, and problems of non-compliance practice. 3) With regard to an application of good governance principles, it is revealed that agricultural cooperative administrators and staff who are responsible for accounting understood the concepts of good governances. They could apply corporate governance in management and personnel administrations, including accounting. 4) Regarding guidelines for the development of accounting in the cooperation all parties in the cooperative should be encouraged to conduct good governance in order to have more efficient management.
บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสาร สักทอง : วารสารมนุษยศาสตร์และสังคมศาสตร์ สถาบันวิจัยและพัฒนา มหาวิทยาลับราชภัฏกำแพงเพชร
ข้อคิดเห็นใดๆ ที่ปรากฎในวารสารเป็นวรรณกรรมของผู้เขียนโดยเฉพาะ ซึ่งมหาวิทยาลัยราชภัฏกำแพงเพชรและบรรณาธิการไม่จำเป็นต้องเห็นด้วย
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