Accounting System Innovation Development of Cooperatives and Agricultural Groups in Yala Province
Article Sidebar
Main Article Content
Abstract
This research was mixed methods research combined both quantitative and qualitative approaches together. The purposes of this research were to study the accounting system Innovation development by using a semi-structured interview as an instrument for collecting qualitative data from 7 key informants of cooperatives and agricultural groups in Yala Province. Key informant is selected by purposive sampling. The quantitative research used questionnaire collecting data from 203 Accounting Executive Officers in three Southern Border Provinces with composite reliability between 0.725-0.750. Data was analyzed by SEM using Lisrel. The results of the research showed that 1) cooperatives and farmer groups having problems closing financial statements in the accounting period. Accounting records do not conform to generally accepted accounting principles and bookkeeper lacking basic accounting knowledge; 2) Problem solving guidelines should emphasize on increasing training, simple technology application and cooperate governance; 3) variables having direct and indirect effects on accounting innovation system usage behavior of Accounting Executive Officers in three Southern Border Provinces was perceived innovation and benefit perceived ease of use; and 4) innovative accounting systems development, by applying Microsoft Excel to record accounts according to cooperative rules. Include, the cash book, general journal, ledger accounts, trial balances, and financial reports consistent with the context of cooperatives and agricultural groups in Yala.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสาร สักทอง : วารสารมนุษยศาสตร์และสังคมศาสตร์ สถาบันวิจัยและพัฒนา มหาวิทยาลับราชภัฏกำแพงเพชร
ข้อคิดเห็นใดๆ ที่ปรากฎในวารสารเป็นวรรณกรรมของผู้เขียนโดยเฉพาะ ซึ่งมหาวิทยาลัยราชภัฏกำแพงเพชรและบรรณาธิการไม่จำเป็นต้องเห็นด้วย
References
Aaker, D. A., Kumar, V. & Day, G. S. (2001). Marketing Research. New York : John Wiley & Sons.
Aiangoon, W., Akkasriworn, W., Sangchan, M., Chaiamkosit, K., Sornbundid, W., Singhad, C. & Pukanan, Y. (2020). Guidelines for The Knowledge Development in The Accounting of Cooperative in Bann Mankong Project, Chanthaburi Province. Santapol College Academic Journal, 6(1), 48-57. [In Thai]
Apisithpinyo, B. (2014). Managerial Accounting. Nakhon Ratchasima : Panda Learning Book. [In Thai]
Barclay, D., Higgins, C. & Thompson, R. (1995). The Partial Least Squares (PLS) Approach to Causal Modeling: Personal Computer Adoption and Use as an Illustration. Technology Studies, 2(2), 285-309. [In Thai]
Baregheh, A., Rowley, J. & Sambrook, S. (2009). Towards a Definition of Innovation. Management Decision, 47(8), 1323-1339.
Chaowakeeratiphong, T. & Wongnaya, S. (2021). Guidelines to Develop Digital Citizenship of Students at the Faculty of Education, Kamphaeng Phet Rajabhat University. The Golden Teak : Humanity and Social Science Journal (GTHJ.), 26(4), 72-85. [In Thai]
Chow, W.S. & Chan, L.S. (2008). Social Network, Social Trust and Shared Goals in Organizational Knowledge Sharing. Information and Management, 45(7), 458-462.
Cooperative Promotion Department. (2021). History of Cooperative in Thailand. [Online]. Available : https://web.cpd.go.th [2021, March 31]. [In Thai]
Creswell, J.W. (2015). A Concise Introduction to Mixed Methods Research. Thousand Oaks, C.A. : Sage Publications.
Fornell, C. & Larcker, D.F. (1981). Evaluating Structural Equation Models with Unobservable Variables and Measurement Error. Journal of Market Research, 18(1), 39-50.
Hair, J.F., Anderson, R.E., Babin, B.J. & Black, W.C. (2010). Multivariate Data Analysis : A Global Perspective. (7 th ed.). New Jersey : Pearson Education Inc.
Kaje, R. (2020, August 1). Accounting Officer, Yala Provincial Agriculture and Cooperatives Office 21. Interview. [In Thai]
Mamah, L. & Chankaew, N. (2020). Risk Management Problem of Cooperative Auditors and Farmer Group in Yala Province. WMS Journal of Management Walailak University, 9(2), 59-71. [In Thai]
Naksuwan, W. (2019). Basic Accounting. Bangkok : Pattanawichakarn. [In Thai]
Nunnally, J. C. (1978). Psychometric theory. New York : McGraw-Hill.
Nunnally, J. C. & Bernstein, I. H. (1994). Psychometric Theory. (3 rd ed.). New York, NY : McGraw-Hill.
Plugpla, B. (2021). Agriculture and Cooperatives Members : The Key to Reducing Corruption in Cooperatives. [Online]. Available : https://www.clt.or.th/news.php?nid=1798 [2021, March 25]. [In Thai]
Promraksa, S. & Uachanachit, D. (2021). The Influence of Internal Control Processes Affecting Quality of Accounting Information and Efficiency in the Operation of the Organization. The Golden Teak : Humanity and Social Science Journal (GTHJ.), 27(4), 155-169. [In Thai]
Schumacker, R.E. & Lomax, R.G. (2010). A beginner’s guide to structural equation modeling. (3 rd ed.). New Jersey : Lawrence Erlbaum Associates.
Sriphakdee, S. (2020, August 1). Accounting Officer, Yala Provincial Agriculture and Cooperatives Office 21. Interview. [In Thai]
Thairath Online. (2021). 47 Years Foundation Day "Agricultural Groups" Cooperative Promotion Department support to strength. [Online]. Available : https://www.thairath.co.th [2021, March 31]. [In Thai]
Weerapriya, W., Leekpai, J. & Hawat, P. (2008). Accounting System. (24 th ed.). Bangkok : Chulalongkorn University Printing House. [In Thai]
Worakarnjananon, M. (2020, August 1). Accounting Officer, Yala Provincial Agriculture and Cooperatives Office 21. Interview.
Yala Provincial Agriculture and Cooperatives Office. (2021). History of Cooperative in Thailand. [Online]. Available: https://web.cpd.go.th/yala/index. [2021, March 31]. [In Thai]