The data utilization study of accounting information for community enterprise management in Mueang District, Songkhla Province

Abstract

This research presents the use of accounting data in managing community enterprises in the Mueang District, Songkhla Province. The objectives were 1) to study the accounting practices of community enterprises in Mueang District, Songkhla Province, 2) to study the use of accounting data in managing community enterprises in Mueang District, Songkhla Province, and 3) to compare the use of accounting data in managing community enterprises based on gender, education level, work experience, number of members, and fund capital of the community enterprises.This is a quantitative research using a questionnaire survey. The data was collected from a sample group of 35 accounting personnel of community enterprises in Mueang District, Songkhla Province. The statistical methods used were percentages, mean, standard deviation, t-test, and F-test. The research findings show that the majority of respondents are females aged between 30-39 years old with vocational certificate/diploma/degree. They have work experience of more than 4 years, perform manual accounting, and do not use accounting software. The community enterprises have 21-30 members and fund capital ranging from 10,000 to 50,000 baht. The overall use of accounting data in managing community enterprises in Mueang District, Songkhla Province is at a moderate level. The comparison of the use of accounting data in managing community enterprises based on gender, education level, work experience, number of members, and registered capital of the community enterprises shows no significant differences except for the issue of financial status analysis and different performance. However, from the study, the problem was known. and knowledge and understanding of the accounting of community enterprises as a guideline for the curriculum development of human resources and providing knowledge and understanding in the accounting of community enterprises in the future.