Problems and Obstacles on Bookkeeping of Local Identity Farmers in Maha Sarakham Province

Abstract

Running a business requires receipt of money and payment, therefore it is essential to have accurate and complete accounting records to be a tool for financial care and business development for efficiency. Including agriculture as the main occupation in many countries. It is necessary to record receipts and payments in agriculture to be used in planning to reduce costs and generate income and sustainability. Thus, this research aims: (1) To study the level of problems and obstacles in the accounting of local identity farmers; and (2) To compare the levels of problems and barriers in the accounting of indigenous farmers that are of different ages, levels of education, and bookkeeping experiences is quantitative research. The population is 217,620 local identity farmers in Maha Sarakham Province and 400 sample groups in the research and questionnaires are a research tool. The statistics used to analyze the data are average, standard deviation, and F-test (ANOVA). The results of the research showed: (1) Indigenous identity farmers had problems and obstacles in overall accounting: in the sides of knowledge and ability, documentation and accounting methods, cooperation and coordination, and operational tools in a high level; (2) Indigenous agriculture in Mahasarakham province of different ages had problems and obstacles in overall and individual accounting, including: knowledge and abilities, documentation and accounting methods, cooperation and coordination, and the tools used in the operation were different in the statistically significant at the level of 0.05; (3) Indigenous agriculture in Mahasarakham province with different levels of education had problems and obstacles in overall and individual accounting, including: knowledge and ability, documentation and accounting methods, cooperation and coordination and operational tools were no different (p>0.05); and (4) indigenous agriculture in Mahasarakham province with different bookkeeping experiences had problems and obstacles in overall and individual accounting, including: knowledge, abilities, cooperation and coordination differed statistically significantly at the level of 0.05.