EMPHASIS ON ACCOUNTING PREPARATION AND USE OF ACCOUNTING DATA AMONG MANGOSTEEN FARMERS IN NAKHON SI THAMMARAT PROVINCE

Abstract

This research aimed to: 1) Examine the accounting practices of mangosteen farmers in Nakhon Si Thammarat Province; 2) Investigate the utilization of accounting information among these farmers; and 3) Explore patterns of accounting information use in their agricultural operations. A quantitative research design was employed. The sample consisted of 269 mangosteen farmers in Nakhon Si Thammarat Province, selected through simple random sampling. Data were collected using questionnaires and interviews. The findings revealed that: 1) Farmers placed a high overall level of importance on accounting practices. When considered by dimension, all aspects were rated at a high level, with income recording rated the highest, followed by expenditure recording; 2) Farmers’ overall opinions regarding the use of accounting information were at a low level. Among dimensions, planning ranked highest, followed by decision-making, directing, and controlling, which was rated the lowest; hypothesis testing indicated a moderate positive correlation between the importance placed on accounting practices and the use of accounting information. and 3) Regarding the patterns of accounting information use, it was found that farmers who had previously attended accounting training applied manual accounting systems, utilized accounting data for analysis and planning, and improved their work processes to be more systematic and efficient.