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Development of Accounting Systems and Internal Control for Sustainability: A Case Study of the Ban Tha Sao Mai Community Store, Huai Muang Subdistrict, Kamphaeng Saen District, Nakhon Pathom Province |
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| รหัสดีโอไอ | |
| Creator | Petchsirin Thongpleow |
| Title | Development of Accounting Systems and Internal Control for Sustainability: A Case Study of the Ban Tha Sao Mai Community Store, Huai Muang Subdistrict, Kamphaeng Saen District, Nakhon Pathom Province |
| Contributor | Nantawat Panyayodtanakorn |
| Publisher | Faculty of Liberal Arts, Prince of Songkla University |
| Publication Year | 2568 |
| Journal Title | Journal of Liberal Arts, Prince of Songkla University |
| Journal Vol. | 17 |
| Journal No. | 1 |
| Page no. | 281695, pp. 1-23 |
| Keyword | Accounting, Financial Statement Preparation, Internal Control, Taxation |
| URL Website | https://so03.tci-thaijo.org/index.php/journal-la/index |
| Website title | Journal of Liberal Arts, Prince of Songkla University |
| ISSN | 2651-1126 |
| Abstract | The community store of Ban Tha Sao Mai did not have proper accounting and internal control systems. The records were based solely on the accountants' understanding without sufficient accounting knowledge. The researcher was interested in studying the development of an accounting system and internal control towards sustainability. The objectives were to (1) study the problems and obstacles of the accounting system, (2) develop the accounting system, (3) design an internal control system, and (4) transfer knowledge and conduct participatory action research with the community store committee. This study was a survey study using in-depth interviews and evaluating satisfaction using content analysis of questionnaires. The research found that: (1) the accounting records were not following generally accepted accounting principles, lacked supporting documents for accounting records, and had no document storage system, (2) the developed accounting system comprised eight account books and two financial statements, (3) the design of the eight documents was based on the internal control system, and regulations for financial and accounting operations related to cash receipts, cash payments, bank deposits, and inventory and (4) the research facilitated the transfer of knowledge regarding the development of accounting systems and internal control. By using a satisfaction assessment form, it was found that before the development of the system, the mean was 2.63, the standard deviation was 0.74, and after the development, the mean was 4.38, the standard deviation was 0.52, resulting in the accounting system and internal control system being more efficient and being able to check the income from sales daily. |
