INNOVATIVE KNOWLEDGE MANAGEMENT IN PREPARATION OF HOUSEHOLD ACCOUNTS BASED ON THE PHILOSOPHY OF SUFFICIENCY ECONOMY TO ENHANCE KNOWLEDGE SUSTAINABILITY OF SAI YAO COMMUNITY, THALUNG LEK, MEUANG, BURIRAM

Abstract

To support the community to increase their incomes and to be independent, this study aimed to provide them with an accounting knowledge in integrated research in order to create and assess innovations in household accounting knowledge management based on Sufficiency Economy Philosophy (SEP) of Sai Yao Community, Talung Lek Subdistrict, Mueang District, Buriram Province. The target participants of 30 households were selected by a specific group of accountants and teaching accountants. Documents and in-depth interviews with an unstructured interview form were conducted to create an innovative model. Then, group discussion involving brainstorming using a fishbone model was employed to create an innovative model and manual, whose appropriateness was assessed using an assessment form with a high consistency value. Data were analyzed by the descriptive statistics of mean and standard deviation. The results showed that there were 6 components of innovative knowledge management in household accounting: 1) understanding, 2) training, 3) household auditing, 4) monitoring, 5) building a working network, and 6) analyzing. Also, 10 elements were included in the manual: 1) data source, 2) occupational group, 3) knowledge management process, 4) goals, 5) guidelines for creating a household account book format, 6) methods for household account recording, 7) household incomes, 8) household expenditures, 9) household account book, and 10) suitability of utilization. Thus, the overall appropriateness of the model and manual was at a high level. As a result, the community members recognized their profits and clearer spending patterns, that can reduce their unnecessary expenses and increase savings.