Accounting Management of SMEs Entrepreneurs in Amphoe Muangkhonkaen, Khon Kaen

Abstract

          The objectives of this study were to study the general condition of knowledge management (KM) of accounting and to study the factors of knowledge management (KM) of accounting of SMEs entrepreneurs in Amphoe Muangkhonkaen, Khon Kaen. The participants were owners, managers and accountants of 310 people. Research methodology was questionnaires. The statistics used to analyze the data were average, standardized deviation, analysis of the relationship between variables: predictor variable and criterion variable through Pearson method and the Stepwise Multiple Regression Analysis.

          The results of the study showed that: (1) The general condition of knowledge management (KM) of accounting in total was in moderate level. When considering in each aspect, it was found that financial budget was the most important aspect of accounting knowledge management of SMEs entrepreneurs, followed by accounting and taxation and related laws, respectively. (2) Factors of accounting knowledge management of SMEs entrepreneurs in Amphoe Muangkhonkaen, Khon Kaen were found that the highest value of factor was the auditing of financial budget before submitting to the relevant departments followed by learning the tax filing period, the ability to collect the accounting documents completely, the ability to study and collect the information about duties and responsibilities before doing accounting respectively.