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Factors affecting the accounting practice potentials of the community enterprises in Nakhon Pathom Province |
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| รหัสดีโอไอ | |
| Creator | Supanee Injun |
| Title | Factors affecting the accounting practice potentials of the community enterprises in Nakhon Pathom Province |
| Publisher | Faculty of Management Science Nakhon Pathom Rajabhat University. |
| Publication Year | 2564 |
| Journal Title | Journal of Management Science Nakhon Pathom Rajabhat University |
| Journal Vol. | 8 |
| Journal No. | 2 |
| Page no. | 179-193 |
| Keyword | Potentials, Accounting practice, Community enterprises, Nakhon Pathom Province |
| URL Website | https://so03.tci-thaijo.org/index.php/JMSNPRU/issue/view/17070 |
| Website title | https://so03.tci-thaijo.org/index.php/JMSNPRU/index |
| ISSN | 2392-5817 |
| Abstract | This research was a quantitative research aimed to study 1. The accounting potential of community enterprise group in Nakhon Pathom Province and 2. Factors affecting the accounting practice potentials of the community enterprises in Nakhon Pathom Province. Samples were consisted of 129 community enterprise groups in Nakhon Pathom Province in Bangkok, sized by G * Power 3.1.9.2 program and using accidental sampling. Research instruments were a five-rating scale questionnaire with the overall reliability of .98. Statistics used for data analysis were mean, standard deviation, Pearson correlation coefficient and multiple regression analysis. The research found that 1. The overall accounting potential of community enterprise group in Nakhon Pathom Province was in medium level. Considering in aspects, 5 aspects were found in medium level as follow Information Technology, Problem solving, Professional ethics and Legal aspects related to accountants and one aspect was found in low level, Foreign language aspect. 2. Factors statistically affected the accounting practice potentials of the community enterprises in Nakhon Pathom Province with the significant at level 01, were four factors, respectively, the regression coefficient in the form of standard scores as follows: Accounting Knowledge Factors (X1, ? = 0.41), Accounting Proficiency Factors (X4, ? = 0.31), Professional Accounting Skills Factors (X2, ? = 0.24), and Accounting Information System Factors (X3, ? = 0.12) which had the predictive coefficient of 0.27 (R2 = 0.27) and had the standardized predictive equation form as Z = 0.41Z1 + 0.24Z2 + 0.12Z3 + 0.34Z4 |
