Accounting Practices under the Sufficiency Economy Philosophy: the Case Study of Farmers Participating in the Large Agricultural Land Plot Project, Thumbol Na-Kaosia, Nayong District, Trang Province

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ปาริชาติ มณีมัย
ชลันธร ศรีธรรมโชติ
ภัทรพล วรรณราช
ระวิวรรณ สุขพิลาภ

Abstract

The aim of this study is to investigate the accounting practices of farmers under the Sufficiency Economy Philosophy, including their objectives and use of accounting information as well as the problems they encounter. Data for this study was collected by questionnaires from 77 farmers who participated in the Large Agricultural Land Plot Project at Thumbol Na-kaosia, Nayong District, Trang province. The results reveal that only a small number of farmers regularly execute accounting tasks due to a lack of practical knowledge and skills and a limited awareness of the real benefits that accounting may bring for them. In order to achieve an increased self-reliance, the promotion of household accounting should be expanded to the young family members as they have ability to learn and manage their family’s accounting tasks. Moreover, the follow-up and consulting systems from the government should be strengthened to support the farmers with their accounting activities so they can benefit from accounting information in order to manage their financial wealth properly.

Article Details

How to Cite
มณีมัย ป., ศรีธรรมโชติ ช., วรรณราช ภ., & สุขพิลาภ ร. (2018). Accounting Practices under the Sufficiency Economy Philosophy: the Case Study of Farmers Participating in the Large Agricultural Land Plot Project, Thumbol Na-Kaosia, Nayong District, Trang Province. Journal of Social Development and Management Strategy, 20(2), 17–33. Retrieved from https://so04.tci-thaijo.org/index.php/jsd/article/view/149016
Section
บทความวิจัย Research Article

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