ปัญหาการจัดทำบัญชีของวิสาหกิจชุมชนในจังหวัดเชียงใหม่

Abstract

This independent study aimed to investigate problems and difficulties of accounting practices of community enterprises registered as juristic entities in Chiang Mai province. Questionnaires on problems of accounting practices of community enterprises in Chiang Mai were used as the tool to collect data. Samples of this study were 33 out of 44 or 75% of community enterprises registered as juristic entities in B.E. 2560 in Chiang Mai. The findings showed that these community enterprises registered themselves as juristic entities in forms of cooperative limited, company limited, and juristic ordinary partnership for over 10 years. These enterprises had their own accounting staff; but did not have accounting software programs. Administrators of these community enterprises had low comprehension level of bookkeeping documents, auditing and auditor’s certificate; and accounting practice in accordance with accounting standards. In consideration of four accounting practice aspects, aspects of accounting tools and accounting documents and practices had moderate level of accounting practice problem; while aspects of comprehension and competence of accounting staff and cooperation and coordination had low level of accounting practice problem. According to the analysis on each accounting practice aspect, the most problematic element was the insufficient allocation of budget for accounting technologies; while the virtue-righteousness-honesty-and-social responsibility of accounting staff and the use of accounting software programs in accounting practice were regarded as problematic elements in moderate level. In consideration of the different forms of community enterprises, the community enterprises registered in a form of cooperative had moderate level of accounting practice problem; while those registered in forms of company limited and juristic ordinary partnership had low level of accounting practice problem.