การพัฒนาสมรรถนะและองค์ความรู้ด้านการบัญชีของพนักงาน สหกรณ์ในจังหวัดเชียงใหม่

Abstract

This is a mixed-methods study with the objectives of (1) enhancing cooperative employees' accounting competencies and skills in Chiang Mai Province, and (2) developing a body of knowledge about cooperative systems for stakeholders and cooperative members, as well as increasing transparency and reducing social inequalities. Therefore, the results of this study are divided into two parts. For the first part which focusing on enhancing accounting competencies and skills as well as cultivating professional ethics, the researcher organized a seminar on accounting knowledge and skills for 800 cooperative employees in Chiang Mai. These employees were given a pre-test and a post-test to compare their knowledge and skills before and after attending a seminar. The results showed that the attendees had a better understanding and knowledge of accounting, as indicated by increased scores on the post-test, which increased by 12.34 percent. The attendees were also requested to practice accounting records and financial statements during the workshop, and the findings revealed that they were able to do so correctly, with their performance increasing by 35 percent. Furthermore, we also provided a seminar and workshop on enhancing professional competencies for cooperative employees. After attending the workshop, the cooperative employees demonstrated a “high” level of competency in all aspects including professional accounting knowledge and abilities (IES 2), professional skills (IES 3), and professional values, ethics, and attitude (IES 4), despite average values differed. Regarding the study’s hypotheses, it was found that demographic variations affected professional values, ethics and attitude (IES 4), professional skills (IES 3), and professional accounting knowledge and abilities (IES 2) differently in several sub-aspects, at the significance level of 0.05. For the second part, the researcher also conducted a seminar to develop knowledge and understanding about the cooperative system (i.e. ideology, principles, and concepts of cooperatives for stakeholders and cooperative members) in order to increase transparency and reduce social inequality while also fostering awareness of cooperative ownership based on the roles and responsibilities of stakeholders or members. There was a total of 500 attendees. According to the results, the attendees had an average of 15.6 percent greater comprehension of the cooperative system than previously. The study also used the Contingent Valuation Method (CVM) to determine the economic value of this research project. The Ordinary Least Square Method (OLS) in the form of multiple regression equations was used to estimate the relationship between willingness to pay and variables such as gender, status, age, education level, monthly income, work experience, and post-test scores. According to the findings, the economic benefit of increasing competency and accounting skills, as well as establishing professional ethics for cooperative employees in Chiang Mai, was valued at 1,659,660.50 baht.