Government–Farmer Collaboration in Promoting Household Accounting to Reduce Debt Burden: A Case Study of the Royal Development Study Center

Abstract

       This study aims to examine the policy effectiveness and roles of the Cooperative Auditing Department in promoting accounting practices among farmers under the Royal Development Study Center Project. It also explores the cooperation between the government and farmers and proposes guidelines to improve farmers’ accounting practices. This research employs a qualitative approach using in-depth interviews with key informants, including government officials responsible for the project and farmers who participated in the training program at the Royal Development Study Center Project of the Cooperative Auditing Department in Chachoengsao Province. A purposive sampling method was used to select a total of 10 participants. The findings reveal that the Cooperative Auditing Department plays a significant role in implementing the accounting promotion policy through knowledge transfer, practical training, and continuous guidance. As a result, farmers have increased financial awareness and discipline, enabling them to utilize accounting information for income and expense planning and production cost control. However, limitations were found in terms of continuity in accounting practices, varying levels of accounting knowledge among farmers, and constraints in governmental human resources. The study also indicates that cooperation between the government and farmers is a crucial factor for policy success, particularly farmers’ participation and consistent support from public agencies. The findings suggest that developing an appropriate follow-up mechanism tailored to local contexts would enhance the long-term effectiveness of the policy.