Study of accounting preparation and use of accounting information. of social enterprise

Abstract

        Accounting data was important and necessary for the operation of the business. It served as a tool to support executives in planning and controlling business operations effectively. However, some small enterprises, including social enterprises, might not maintain comprehensive accounting in line with accounting standards. The aim of this research was to investigate bookkeeping and the use of accounting information within social enterprises, including recommendations. The data were collected 12 samples from executives, managers of Pracharath Rak Samakkee Social Enterprise, social enterprises, and academics related to social enterprises by interviewing, focus group, and secondary data. Reliability was checked using triangulation techniques and content analysis techniques to analyze the data.

            The result revealed that some social enterprises were not recording transactions, preparing financial report but did not provide financial report analysis, incorrect accounting recording, bookkeeper did not have accounting qualifications, shortage of equipment and accounting information technology, executives did not give important to bookkeeping and did not understand accounting system. For recommendations, social enterprises must recruit bookkeepers with accounting qualifications, design accounting systems and complete all functions, and provide an accounting information system to facilitate tasks.