Financial and Accounting Management of SMEs to Enter the Asian Economic Community (AEC) in Three Southern Border Provinces
Keywords:
Financial and Accounting Management , Asian Economic CommunityAbstract
This study aimed 1) to find the relationship between financial and accounting management and the expectation of Small and Medium Enterprises to enter into the ASEAN Economic Community (AEC) and 2) to forecast the financial and accounting management factors of Small and Medium Enterprises owners Influenced to the expectation of entering the ASEAN Economic Community (AEC). The populations of Small and Medium Enterprises in three southern most provinces (Yala, Pattani, and Narathiwat) was 1,595. A sampling method were used by Yamane Taro which defined the exact number of samples 161from Pattani, 75 from Yala and 84 from Narathiwat. The total number for the sample group was 320. The questionnaire was used to collect data which were analyzed by correlation coefficient, and multiple regression.
The finding result were 1) the financial and accounting management of Small and Medium Enterprises with the expectation to enter the ASEAN Economic Community are all related significant at 0.001 and 2) the financial and accounting management factors of Small and Medium Enterprises that influence the expectation of entering the ASEAN Economic Community (AEC) were the budgeting of other production costs, the budget of raw materials, budget planning and budgeting, administrative expenses. The R-Square coefficient is 58.50%.
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บทความทุกบทความเป็นลิขสิทธิ์ของวารสารคณะศึกษาศาสตร์ มหาวิทยาลัยเกษตรศาสตร์ วิทยาเขตบางเขน
วารสารศึกษาศาสตร์ปริทัศน์ (Kasetsart Educational Review)
