Problems of Accounting and Internal Control of Village and Community Funds in Ban Pet Sub-District, Mueang, KhonKaen

Abstract

The objectives of this research were; 1) to study the level of accounting and internal control problems of village and community fund at Ban Pet sub-district, Mueang district, Khon Kaen province,  and 2) to compare the level of problems in accounting and internal control of the Village and Urban Community Fund at Ban Pet Sub-district, Mueang district, Khon Kaen province classified by age and experience. The questionnaire was applied as a research instrument for collecting data from 230 commission and village fund members. The research populations determined by the Taro Yamane at 95% confidence level. The statistics used for data analysis were percentage, mean, standard deviation, F – Testor One way ANOVA.

The results showed that 1) the overall level of accounting problems in all 4 aspects was at a high level and the overall level of internal control problems in all 5 aspects was at a high level; 2) the comparison of opinions on the 4 aspects of accounting problems classified by experience. The five aspects of internal control problems classified by age and experience overall significantly at .05, whereas the results of comparing opinions on the 4 aspects of the accounting problem, classified by overall age, were not statistically significant at.05