Accounting – application Management with the Application for New Entrepreneurs in Thailand 4.0 Era of Food Type Community Enterprises, Mueang District, Khon Kaen Province

Abstract

The objectives of this research were 1) to study the accounting conditions of the community enterprises in food category, in Muang District, Khon Kaen Province; 2) to assess the effectiveness of traditional bookkeeping, application-based accounting and income-expense freeware of the community enterprise group, food type, Muang District, Khon Kaen Province. The sample group was 4 types of community enterprises. The sampled in this research were as follows: community enterprise leaders and 2 members per community, total 8 people.      

          From in-depth interviews, the researcher used a semi-structured interview format. It was qualitative research with 8 key informants from those who could provide an understanding of the community enterprise research data. The result found that most of the community enterprise members were female which 10-15 members in the group. Their main income was from farming. They formed a food community enterprise group by raising funds from group members. The members had basic knowledge of using technology in applications such as LINE, Facebook, etc.  There was a record of the income-expense account but no form and no quantity control. Those involved in accounting records had no knowledge and lack of accounting skills. Most of them took notes based on their understanding. No numbers were used to analyze the data to make other decisions. In addition, they did not need complex accounting systems and did not pay attention to the decision support of accounting information. However, when using the revenue and expenditure application of free software, it was found that in form, the content was easy to understand. Applications could be used to manage community businesses. The tracking system provides continuous help and advice. The tracking system was based on the background of enterprises and organizations in each community to improve efficiency and efficiency community financial records.