Small and Micro Community Enterprises Accounting in Nonthaburi Province

Abstract

This research was quantitative research and qualitative research. The quantitative purposes were: 1) to study current state of small and micro community enterprises accounting in Nonthaburi province, and 2) to study the small and micro community enterprises’ administration using accounting information management. The qualitative purposes were: 1) to study small and micro community enterprises in Nonthaburi province accounting problem, and 2) to study factor affecting to small and micro community enterprises accounting in Nonthaburi province. The samples in quantitative research were 178 small and micro community enterprises in Nonthaburi province and qualitative research sample were 9 small and micro community enterprises in Nonthaburi province. The instrument in quantitative research was a questionnaire and qualitative research was an interview. The statistical used in data analysis were frequency, percentage, mean, standard deviation, and content analysis.

The results of the research were as follows: 1) the current state of small and micro community enterprises accounting in Nonthaburi province was found to be overall at a moderate level, 2) the community enterprises’ administration most used accounting information for management, 3) the problem of small and micro were to lack of knowledge in accounting, taxation, depreciation calculation, accounting by hand, the inconvenience in the course of the training as provided by the government agency, and 4) factor affecting to small and micro community enterprises were t: 4.1) internal factors include personal, property and working capital and processes, 4.2) external factors include politics, economy, society, technology, law and environment.