The Effectiveness of Accounting Practices in Reducing Farmers’ Debt Burden under the Royal Development Study Centers Project of the Department of Cooperative Auditing

Abstract

          This research article aimed to: (1) examine the roles and policy effectiveness of the Cooperative Auditing Department in promoting accounting practices among farmers participating in the Royal Initiative Development Study Center Project; (2) investigate cooperation between the public sector and citizens in promoting farm household accounting within the project; and (3) propose solutions to problems related to farmers’ accounting practices in the Royal Initiative Development Study Center Project implemented by the Cooperative Auditing Department. The study employed a qualitative research approach. Key informants consisted of 10 farmers participating in training under the Royal Initiative Development Study Center Project of the Cooperative Auditing Department, selected through purposive sampling. Data were collected using in-depth interviews and analyzed through descriptive analysis and content interpretation.

          The findings revealed that: (1) the Cooperative Auditing Department played a significant role in enhancing farmers’ knowledge, understanding, and continuous accounting practices, contributing to improved financial discipline and tangible reductions in household debt; (2) cooperation among the public sector, citizens, and related agencies reflected the concepts of public participation and policy networks, leading to effective and sustainable policy implementation at the local level; and (3) proposed solutions would involve integrating the concepts of New Public Service, community learning, and the Sufficiency Economy Philosophy through the development of appropriate accounting tools, motivation-enhancing activities combined with peer-to-peer learning, and the establishment of community-level accounting support mechanisms to strengthen continuity and long-term sustainability of farmers’ accounting practices.