Effects of Bookkeeping on Performance of Local Identity Farmers in Maha Sarakham Province

Abstract

            The purposes of this research were: 1) to study bookkeeping of local identity farmers in Maha Sarakham Province. 2) to study performance of local identity farmers in Maha Sarakham Province, and 3) to test bookkeeping on performance of local identity farmers in Maha Sarakham Province. Collecting data from 400 Farmers in Maha Sarakham Province by questionnaires. Statistics used for data analysis were mean, standard deviation, multiple correlation analysis, and stepwise multiple regression analysis. The results revealed the following findings; 1) Farmers had opinions about Bookkeeping (mean = 4.47) both in general and in each aspect at a high level; knowledge and ability (mean = 4.48), documentation and accounting methods (mean = 4.48), cooperation and coordination (mean = 4.47), and operational tools (mean = 4.46), 1) Farmers had opinions about performance (mean = 4.41) both in general and in each aspect at a high level; financial performance (mean = 4.41), and non-financial performance (mean = 4.38) and 3) Bookkeeping with operational tools (b = 0.198), knowledge and ability(b = 0.126), cooperation and coordination (b = 0.237), and documentation and accounting methods (b = 0.166) had positive relationship and impact on performance of local identity farmers in Maha Sarakham Province which can explain Performance at 42.90%.