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Phanita Soonthornchai
Ratawan Apichottanakun
Phanutat Sawadthaworn
Surasak Wongpriew


          The Objectives of this research article were to study and develop an accounting information recording system and a financial report system by applying online technology for assisting in developing an accounting information recording system and a financial report system to be more efficient. The study was applied Area Based Development Research of the five-step research. The process of this study was based on the concepts of accounting theory. Meanwhile, the focus group discussion and the in-depth interviews, knowledge management, and participatory action were used as tools for collecting data from dairy farmers as the sources of this study. The specific samples were selected from ten voluntary dairy farms in Maha Sarakham province that agreed to the agreement as a joint researcher. The results of this study demonstrated the development of accounting records and financial reporting systems through the dairy farm accounting programs via the online systems. The preparation of accounts was applied the double-entry system according to the accounting category which was divided into 5 categories: assets, liabilities, owner's equity, income, and expenses including the financial information report of the profit-loss statement, and the statements of financial position that could be processed, checked, and improved automatically through the software system from the accounting effectively. Therefore, this had resulted in self-improvement in recording financial information with the introduction of technology to increase efficiency in preparing financial information and reporting, and this method was beneficial to create added value (increase income and reduce expenses) by managing dairy farms precisely and quickly.


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Soonthornchai, P., Apichottanakun, R., Sawadthaworn, P., & Wongpriew, S. (2021). ENCOURAGEMENT FOR FINANCIAL REPORTING EFFICIENCY OF DAIRY FARMS WITH ACCOUNTING INFORMATION SYSTEMS. Journal of MCU Nakhondhat, 8(4), 1–19. Retrieved from https://so03.tci-thaijo.org/index.php/JMND/article/view/251620
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