Factors Affecting the Quality of Accounting for Village and Urban Funds Mueang Yasothon District, Yasothon Province Factors Affecting the Quality of Accounting for Village and Urban Funds Mueang Yasothon District, Yasothon Province

Abstract

          Village and Urban Community Fund It is a community financial institution that is important to the development of Thailand's grassroots economy. It is a source of revolving funds for members to pursue a career and create jobs, generate income, and promote and develop villages and urban communities to have capacity. Organize the fund system Strengthen the self-reliance process of villages and urban communities. Stimulate the economy at the grassroots level. This research has the objective To study factors affecting the quality of accounting. By collecting data from village and urban community funds. Mueang Yasothon District, Yasothon Province and used a questionnaire as a tool. The sample group was a committee of 465 members responsible for accounting. Statistics used in data analysis included multiple regression analysis.

          The research results found that factors affecting the quality of accounting knowledge of the bookkeeper Participation Training on accounting and the regulatory agency side has a relationship and affects the quality of accounting. It can be written as an equation as follows: QUA = 0.304 + 0.353AKB + 0.070PAR + 0.251ACT + 0.269REG and together they can predict 96.30 percent with statistical significance at the .05 level. Results from the research indicate that Village and urban funds should focus on developing accountants' accounting knowledge by investing in training on bookkeeping for accountants. Including the committee and members as well So that everyone can participate in the management of the Village and Urban Community Fund. As for the organization, it should monitor and solve various problems of its members in order to ensure fairness. Be transparent Can be verified, reliable and has a clear scope of working time. including presenting financial reports with accuracy and speed Make the operations of the Village and Urban Community Funds stable. It also results in a better quality of life for members of the Village and Urban Fund.