THE APPLICATION OF ENVIRONMENTAL ACCOUNTING FOR SUSTAINABLE COMMUNITY DEVELOPMENT: A CASE STUDY OF COMMUNITY ENTERPRISES IN SISAKET PROVINCE, THAILAND

Abstract

This research article aims to: 1. examine the level of environmental accounting application among community enterprises, 2. analyze the relationships among environmental accounting, resource management, waste reduction, and sustainable community development, and 3. propose policy guidelines for sustainable community development. A mixed methods research design was employed, integrating both quantitative and qualitative approaches. The sample consisted of 80 community enterprise members, selected using purposive sampling. Quantitative data were collected using a five-point Likert scale questionnaire and analyzed through descriptive statistics and multiple regression analysis. Qualitative data were gathered through semi-structured interviews with 15 key informants, including community leaders and enterprise members, and analyzed using content analysis.

The results indicate that the application of environmental accounting is at a high level and plays a significant role in cost control, reduction of production losses, and efficient resource utilization. In addition, resource management and waste reduction were found to have a positive and statistically significant relationship with sustainable community development. The qualitative findings are consistent with the quantitative results, revealing that community enterprises still lack systematic knowledge and formal practices in environmental cost management; however, they have begun to adapt by reusing waste materials and reducing production losses in the production process. In terms of policy implications, the study suggests that enhancing knowledge of environmental accounting, developing simple and context-appropriate accounting systems, and strengthening institutional support are essential to enable effective implementation and promote sustainable community development in the long term.