ความรู้และความเข้าใจที่มีต่อการจัดทำบัญชีของคณะกรรมการกองทุนหมู่บ้าน อำเภอพร้าว จังหวัดเชียงใหม่

Abstract

This study aimed to examine knowledge and understanding towards accounting preparation of the village fund committee in Phrao district, Chiang Mai province. Data collection was conducted through questionnaires distributed to 327 village fund committees who were from the total of 109 village funds in the studied area. Three committee members from each village fund were selected; each of whom was in the following positions: the chair of village fund, the treasurer, and the committee who involved in the village fund accountancy. Data obtained were, then, analyzed by the descriptive statistics i.e. frequency, percentage, and means. The findings presented that majority of the village fund committees had education background in high-school level or equivalent and were agriculturists. They had 6-10 years of experience in dealing with the village fund accountancy and attended accountancy training programs for 1-2 times. Results of the study revealed that most of the village funds in Phrao district, Chiang Mai province had implemented financing activities for 11-12 years. Each village fund had 51-100 members and 100,000-500,000 THB of annual income fund. The accountancy was performed by its own village fund committee. Overall knowledge and understanding towards accounting preparation of the village fund committees in Phrao district, Chiang Mai province was rated in low level. Among ten questions on village fund accountancy listed in an ascending order, starting from question with the minimum to the maximum number of correct answers provided, most of them were in an aspect of financial accounting. This finding corresponded to the knowledge and understanding level of the respondents towards the financial accounting which was rated at the lowest level. In comparing level of knowledge and understanding towards accounting preparation among the village fund committees who currently were in different positions, the results presented that the knowledge and understanding of those who were in positions of the chair and the treasurer were rated at low level; while the knowledge and understanding of those who were in position of the member involving in accountancy was rated at the lowest level. In addition, the findings demonstrated that in consideration of ways to perform accountancy among these village fund committees, the village funds that assigned their own committees or hired an accountant to perform this task had low level of knowledge and understanding towards accounting preparation; while the village funds that outsourced a person to perform this task had the lowest level of knowledge and understanding towards accounting preparation.In consideration of the length of accountancy experience, the findings presented that knowledge and understanding towards accounting preparation level of those with over 6 years of accountancy experience was rated at low; while knowledge and understanding towards accounting preparation level of those with 1-5 years of accountancy experience was rated at the lowest. Results of this study would, therefore, beneficial to state agencies which had a role and function in controlling and developing village and urban community fund, such as the National Village and Urban Community Fund Office and the Community Development Office. This study could be used as a guideline to enhance the knowledge and understanding towards accounting preparation among the village fund committees; enable them to perform the accountancy according to the standard required in the village fund manual; and strengthen the capacities in fund management among the committees.